It's not easy being a hitman . . .
Few benefits, long hours, tons of stress, blood on your shoes ... and theres that having to stay up all night thing.
Ray (Rick Fox) and A.K. (Casper Van Dien) are two guys just trying to do their jobs. They were sent to New York by their Louisiana crime boss Dino Grantelli to collect on the often-recalcitrant "accounts receivable". Their instructions are clear: collect or write off the bad debts.
Unfortunately as the two friends and co-workers move deeper down the collection trail, A.K., the younger of the two, begins to have second thoughts about the life and occupation forced on him by a strong-willed father, lack of academic drive and desperate need for cash.
Ray has a more cynical attitude, and his advice to his partner is simple "Do your job, avoid your conscience, and watch my back." A.K.'s dilemma grows and the two will have to must settle their differences if they are to finish the job they are sent to do, and get out of New York alive.
Dilemma becomes desperation as they chase a crafty Manhattan broker, while having to simultaneously dodge the NYPD and a New Orleans cop turned Mafia informant with a personal vendetta against them both. Further complicating matters are Ray's ex-girlfriend and a wisecracking narcotics dealer.
The tension mounts as the men prepare for a bloody showdown, where not everyone may be able to walk away ...