diff --git a/report_collections.php b/report_collections.php
new file mode 100644
index 00000000..19973c0f
--- /dev/null
+++ b/report_collections.php
@@ -0,0 +1,118 @@
+<?php
+    require_once "inc_all_reports.php";
+
+    validateAccountantRole();
+
+    // Fetch Accounts and their balances
+    $sql_client_balance_report = "
+    SELECT 
+    clients.client_id,
+    clients.client_name,
+    IFNULL(SUM(invoices.invoice_amount), 0) - IFNULL(SUM(payments.payment_amount), 0) AS balance,
+    contacts.contact_phone AS billing_contact_phone,
+    IFNULL(recurring_totals.recurring_monthly_total, 0) AS recurring_monthly_total,
+    (IFNULL(SUM(invoices.invoice_amount), 0) - IFNULL(SUM(payments.payment_amount), 0) - IFNULL(recurring_totals.recurring_monthly_total, 0)) AS behind_amount,
+    CASE
+        WHEN IFNULL(recurring_totals.recurring_monthly_total, 0) > 0 THEN
+            (IFNULL(SUM(invoices.invoice_amount), 0) - IFNULL(SUM(payments.payment_amount), 0) - IFNULL(recurring_totals.recurring_monthly_total, 0)) / recurring_totals.recurring_monthly_total
+        ELSE
+            0
+    END AS months_behind
+    FROM 
+        clients
+    LEFT JOIN
+        invoices
+    ON 
+        clients.client_id = invoices.invoice_client_id 
+        AND invoices.invoice_status NOT LIKE 'Draft' 
+        AND invoices.invoice_status NOT LIKE 'Cancelled'
+    LEFT JOIN
+        (SELECT 
+            payment_invoice_id, 
+            SUM(payment_amount) as payment_amount 
+        FROM payments 
+        GROUP BY payment_invoice_id) as payments
+    ON
+        invoices.invoice_id = payments.payment_invoice_id
+    LEFT JOIN
+        contacts
+    ON
+        clients.client_id = contacts.contact_client_id AND contacts.contact_billing = 1
+    LEFT JOIN
+        (SELECT 
+            recurring_client_id,
+            SUM(recurring_amount) AS recurring_monthly_total 
+        FROM recurring 
+        WHERE recurring_status = 1 AND recurring_frequency = 'month'
+        GROUP BY recurring_client_id) as recurring_totals
+    ON
+        clients.client_id = recurring_totals.recurring_client_id
+    GROUP BY
+        clients.client_id,
+        clients.client_name,
+        contacts.contact_phone,
+        recurring_totals.recurring_monthly_total
+    HAVING 
+        balance > 0 AND months_behind >= 2
+    ORDER BY
+        months_behind DESC;";
+    $result_client_balance_report = mysqli_query($mysqli, $sql_client_balance_report);
+?>
+
+<div class="card card-dark">
+    <div class="card-header py-2">
+        <h3 class="card-title mt-2"><i class="fas fa-fw fa-balance-scale mr-2"></i>Collections</h3>
+        <div class="card-tools">
+            <button type="button" class="btn btn-primary d-print-none" onclick="window.print();"><i class="fas fa-fw fa-print mr-2"></i>Print</button>
+        </div>
+    </div>
+    <div class="card-body p-0">
+        <div>
+            <div class="table-responsive-sm">
+                <table class="table table-sm">
+                    <thead class="text-dark">
+                        <tr>
+                            <th>Client Name</th>
+                            <th>Balance</th>
+                            <th>Billing Contact Phone</th>
+                            <th>Monthly Recurring Amount</th>
+                            <th>Past Due Balance</th>
+                            <th>Months Past Due</th>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        <?php 
+                            while ($row = mysqli_fetch_assoc($result_client_balance_report)) {
+                                $client_id = $row['client_id'];
+                                $client_name = nullable_htmlentities($row['client_name']);
+                                $balance = $row['balance'];
+                                $billing_contact_phone = nullable_htmlentities($row['billing_contact_phone']);
+                                $recurring_monthly_total = $row['recurring_monthly_total'];
+                                $behind_amount = $row['behind_amount'];
+                                $months_behind = $row['months_behind'];
+                                
+                                $formatted_balance = numfmt_format_currency($currency_format, $balance, $config_currency_code);
+                                $formatted_recurring_monthly_total = numfmt_format_currency($currency_format, $recurring_monthly_total, $config_currency_code);
+                                $formatted_behind_amount = numfmt_format_currency($currency_format, $behind_amount, $config_currency_code);
+                                
+                                echo "<tr>";
+                                echo "<td><a href='client_details.php?client_id=$client_id'>$client_name</a></td>";
+                                echo "<td class='text-right'>$formatted_balance</td>";
+                                echo "<td>$billing_contact_phone</td>";
+                                echo "<td class='text-right'>$formatted_recurring_monthly_total</td>";
+                                echo "<td class='text-right'>$formatted_behind_amount</td>";
+                                echo "<td class='text-right'>$months_behind</td>";
+                                echo "</tr>";
+                            }
+                        ?>
+                    </tbody>
+                </table>
+            </div>
+        </div>
+    </div>
+</div>
+
+<?php require_once "footer.php";
+
+
+?>
diff --git a/reports_side_nav.php b/reports_side_nav.php
index 626dc3c6..77363e97 100644
--- a/reports_side_nav.php
+++ b/reports_side_nav.php
@@ -54,7 +54,7 @@
                     </li>
                     <li class="nav-item">
                         <a href="report_budget.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_budget.php") { echo "active"; } ?>">
-                            <i class="fas fa-balance-scale nav-icon"></i>
+                            <i class="fas fa-list nav-icon"></i>
                             <p>Budget</p>
                         </a>
                     </li>
@@ -66,7 +66,7 @@
                     </li>
                     <li class="nav-item">
                         <a href="report_profit_loss.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_profit_loss.php") { echo "active"; } ?>">
-                            <i class="fas fa-balance-scale nav-icon"></i>
+                            <i class="fas fa-file-invoice-dollar nav-icon"></i>
                             <p>Profit & Loss</p>
                         </a>
                     </li>
@@ -76,6 +76,12 @@
                             <p>Balance Sheet</p>
                         </a>
                     </li>
+                    <li class="nav-item">
+                        <a href="report_collections.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "report_collections.php") { echo "active"; } ?>">
+                            <i class="fas fa-search-dollar nav-icon"></i>
+                            <p>Collections</p>
+                        </a>
+                    </li>
                 <?php } // End financial reports IF statement ?>
 
                 <?php  if ($session_user_role == 2 || $session_user_role == 3) { ?>