Term · Accounts Receivable
Accounts receivable aging
Also called: A/R aging, aged receivables, receivables aging“Which customers still owe us money, and how late are their invoices?”
See which customers owe money, how long invoices have been overdue, and where collection risk is concentrated.
See the numbers in context
The sample is illustrative. Use the same structure with your own reporting period and source records.
Direct answer
An accounts receivable aging report groups unpaid customer balances by how long each invoice has been current or overdue. Review the largest balances and the amounts over 30, 60, and 90 days, then check credits, disputes, duplicate invoices, and unapplied payments before deciding which customers need follow-up.
The summary view shows balances by customer and aging period. A detail view shows the invoices or other transactions behind those balances.
To compare the overall collection period across reporting dates, use the days sales outstanding calculator. DSO is an aggregate estimate, so keep the aging report for invoice-level follow-up.
Why aging matters
Two businesses can have the same total receivables but very different collection risk. A balance concentrated in current invoices is different from one concentrated beyond 90 days.
The report helps a reviewer prioritize collection work, spot customer concentration, and identify whether older receivables are increasing.
What to verify first
Check the report date, aging method, period length, and whether credits or unapplied payments are included. Compare the summary total with the accounts receivable balance in the general ledger or balance sheet.
Common mistake
Age alone does not prove that an invoice is collectible or uncollectible. Disputes, duplicate invoices, incorrect due dates, credit memos, and unapplied payments require transaction-level review.
Stop Reviewing A/R Manually—Use This Claude Skill
See the workflow at a glance, then continue with the detailed collections and workbook guides.
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“Review the accounts receivable aging report as of the report date. Identify the largest customer balances, amounts over 30, 60, and 90 days past due, and material changes from the prior review. Cite the source balances and flag disputed or unusual items for human follow-up.”
Further reading
Last reviewed August 13, 2026
Educational information only. Review source records and apply your organization's accounting policies and professional judgment before acting.