Jumping in late here with our field experience in central Illinois. On mature maples we do collar excavation and girdling root work in the dormant season whenever possible — frozen ground is a nonstarter and mid-summer heat just adds stress, so late fall through early spring is the real window. For established girdling roots, we remove only the roots actually compressing the flare, favor clean handsaw cuts over power tools when the work needs to be surgical, and never take more than about a quarter of the flare circumference in a single season. The before-and-after photos posted earlier are exactly the kind of documentation that sells the next client on root work. One thing I would add for residential jobs: mulch back over the excavation site and correct the grade while you are there, because piling topsoil against the trunk after all that excavation is how the girdling starts all over again.