One of the many hats I wear at work is AR...aka..."bill collector." I am a nice person. I am a polite person. I know the economy is in the crapper. I am more than willing to work with a company as long as they're willing to work with us and treat us with the same amount of respect.
That being said, fabricating absurd lies that can easily be disproven ("we ain't never got it!" = UPS Detail Tracking Page showing when it was delivered, where it was delivered, and who signed for it,) will not win over my "I'm willing to help you" offer. Being rude and disrespectful will not either.
I am here to help you. I will offer payment plans. I will listen to you. I just need to have something to tell our accountant when we have our weekly AR meetings.
I am not a Collections Company. I am a representative of a supplier from whom you purchase products.
Without trying to sound too lame...help me help you.