What is Accounts Receivable Aging?

The Short Answer

A report that categorizes unpaid customer invoices by the length of time they have been outstanding.

Accounts Receivable Aging explained simply

Accounts Receivable Aging is a report that organizes a business’s unpaid invoices from customers. It groups these invoices into different time buckets, like 1-30 days, 31-60 days, 61-90 days, and 90+ days past due. This report helps a business understand how quickly its customers are paying their bills. It also highlights potential issues with collecting payments from certain customers.

Real-World Example

The Plumbing Company Scenario

Imagine a plumbing company, "Pipe Dreams," has several outstanding invoices. Their Accounts Receivable Aging report might look like this:

  • 1-30 Days Past Due: Customer A owes $500, Customer B owes $300.
  • 31-60 Days Past Due: Customer C owes $700.
  • 61-90 Days Past Due: Customer D owes $1,000.
  • 90+ Days Past Due: Customer E owes $1,500.

This report tells Pipe Dreams that Customer E is a high priority for collection efforts, as their invoice is significantly overdue. It also shows that Customer D is becoming a concern.

Why this matters

This report is important because it shows you how much money is owed to your business and how old those debts are. It helps you manage your cash flow and identify customers who might be slow to pay. For buyers, it shows how well the business collects its money, which impacts its financial health.

LM
Luis MerchanBusiness

Always keep an eye on your Accounts Receivable Aging report. The older an invoice gets, the harder it is to collect. Set clear payment terms and follow up promptly on overdue accounts.

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