USA Revenue recognition on AR from purchases business

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I have a client who purchased a business. We’ve set up a brand new Quickbooks file because the previous owner’s file was very messed up and my client wanted a specific new chart of accounts. He is an accrual based business, as was the previous owner.
I’m not typically involved with acquisitions involving a prior company’s AR.
When is the revenue recognized for the purchased AR? Is it the date of acquisition or when the payment is received? Or should it all go to opening equity?
We’re talking about $4 million of AR so how it’s handled is important.
Any ideas would be much appreciated.
 

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