Aging Report
An aging report groups unpaid invoices by how long they are overdue.
An accounts receivable aging report sorts outstanding invoices into buckets — current, 1–30 days overdue, 31–60, 61–90, and over 90 days. It shows at a glance where collection effort is needed and helps estimate bad debt. Finance teams typically review it weekly and escalate the oldest buckets first.
Example
The aging report shows $12,000 in the 61–90 day bucket, flagging two accounts for collection calls.
Related terms
Frequently asked questions
How often should I review the aging report?
Weekly for most businesses — more often if cash is tight. The longer an invoice sits in an old bucket, the less likely it is to be paid in full.
What do I do with invoices over 90 days old?
Escalate: senior-level contact, a formal demand, and possibly a collections agency or legal action. Also reassess whether that customer should keep getting credit terms.
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