Denials are an often underestimated and poorly understood source of leaking revenue in an otherwise healthy revenue cycle. Benchmarks on denial rates and recovery rates are often quoted out of context, leaving management wondering how the health system's performance compares with industry leading practices. To assess a health system's performance, revenue cycle managers need to have: 1. a database to compile denial data, 2. the ability to report and analyze denial data, and 3. a standardized and effective methodology to resolve denied accounts. The following key steps were undertaken to build the denials database. 1. Build a streamlined load process. 2 Create formatting queries to cleanse and expand the raw data. 3. Create automated "standardized" reporting dash-boards. 4. Provide "read-only" access for reports to all users. At the academic health system, the implementation of these three key denials management pillars has led to increased cash collections performance, reduced days in accounts receivable, and a more productive staff.