<P> Dunning is the process of methodically communicating with customers to ensure the collection of accounts receivable . Communications progress from gentle reminders to threatening letters and phone calls and more or less intimidating location visits as accounts become more overdue . Laws in each country regulate the form that dunning can take . It is generally unlawful to harass or threaten consumers . It is acceptable to issue firm reminders and to take all allowable collection options . </P> <P> The word stems from the 17th century verb dun, meaning to demand payment of a debt . </P>

Where does the last name dunning come from