Abstract: Disclosed are systems and methods which provide intelligent queuing with respect to processing transaction records. According to one embodiment, transaction records, such as collect calling records, are initially processed to a point that they are ready for release to an appropriate third party for further processing, billing, and/or collection, and are submitted to a queue. Queued transaction records preferably have initial queuing period information associated therewith. Embodiments dynamically change such queuing period information while a transaction record is pending in the queue, such as based upon further intelligence collected with respect to the party to the transaction, based upon subsequent transaction behavior, etcetera.