Which of the following is an aspect to maintain in collecting key metrics?

Maintaining the average cycle time to clear payments and deductions is crucial for effective accounts receivable management. This metric directly impacts cash flow and signifies how efficiently a company collects funds owed to it. By monitoring the cycle time for clear payments and deductions, organizations can identify bottlenecks in their processes, streamline operations, and enhance overall financial health.

This metric provides insights into customer payment behaviors and can highlight potential issues in accounts department operations, such as disputes or inefficiencies in processing payments. A shorter average cycle time often indicates better cash flow performance and improved liquidity, which is essential for any business aiming to sustain its operations and grow.

While the other options have relevance in specific areas of business operations—like contract negotiations, customer onboarding, and discounts offered—they do not directly measure the efficiency of the accounts receivable process in the same way that the average cycle time to clear payments does. Thus, option B stands out as the most vital aspect to monitor for maintaining and improving financial metrics related to collections.