Glossary · Sales and receivables
Aging report
An aging report lists unpaid invoices or bills grouped by how long they have been outstanding, usually current, 1 to 30, 31 to 60, 61 to 90 and over 90 days past due. The receivables version shows who owes you; the payables version shows whom you owe. It is the main tool for collections.
Glossary / Aging report · Also called Ageing report, A/R aging, A/P aging, Aged receivables
How it works
The older an unpaid invoice gets, the less likely it is to be paid. An aging report makes age visible at a glance, customer by customer, so you chase the right people first.
The summary version gives one line per customer or vendor with a total in each age bucket. The detail version lists each open invoice or bill with its due date and days overdue. Accountants look at the over-90 column at year-end to decide what to write off as bad debt.
The payables version helps with cash planning: what must be paid this week, and what can wait until its due date.
Worked example: An A/R aging summary
A small distributor's receivables on June 30:
| Customer | Current | 1-30 | 31-60 | 61-90 | Over 90 | Total |
|---|---|---|---|---|---|---|
| Northside Cafe | $1,200 | $0 | $0 | $0 | $0 | $1,200 |
| Harbour Deli | $800 | $650 | $0 | $0 | $0 | $1,450 |
| Corner Market | $0 | $0 | $420 | $0 | $900 | $1,320 |
| Total | $2,000 | $650 | $420 | $0 | $900 | $3,970 |
In AcboBooks
AcboBooks has A/R and A/P aging reports bucketed current, 1-30, 31-60, 61-90 and over 90 days, an A/R and A/P detail report of every open invoice and bill with days overdue, and a Collections report with each customer's phone and email. From an aging row you can open that customer's or vendor's statement.
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Updated October 25, 2026. General information, not tax, legal or accounting advice. Rules and rates change; check with the IRS, the CRA, your state or province, or your accountant.
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