AR Aging Report
A report that groups open receivables by how long invoices have been outstanding, typically in 30-day buckets, to show where collection risk sits.
An AR aging report lists every open invoice grouped into time buckets, conventionally current, 1-30, 31-60, 61-90, and over 90 days past due, subtotaled by customer. It is the daily working map of the receivables portfolio: collectors prioritize from it, credit managers read portfolio health from its bucket distribution, and controllers use it to calculate the allowance for doubtful accounts, since collectibility falls steeply as invoices age.
Two configuration choices change what the report says. Aging by due date measures true delinquency; aging by invoice date mixes terms into the picture, making a current net 60 invoice look worse than an overdue net 15 one. And the as-of date matters: a report run the day after a major customer's monthly payment run looks structurally different from one run the day before. Consistent settings are what make week-over-week comparison meaningful.
Reading an aging well means looking at movement, not just balances. The percentage of AR over 90 days is the classic quality indicator, but the more predictive signal is roll rate: what fraction of the 1-30 bucket rolls into 31-60 each month rather than being collected. Rising roll rates precede rising write-offs by a quarter or more. At the account level, an aging that shows a customer's oldest bucket growing while they keep paying new invoices often indicates a dispute or deduction sitting unresolved, not an ability-to-pay problem, and the fix is dispute resolution, not dunning.
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