All 21 Aging Analysis questions
More in Aging Analysis
What is the difference between AR aging and AP aging? How are aging buckets determined—by invoice date or due date? What does the 90+ days bucket typically signify and how is it treated? How do you read an AR aging summary at a glance? What does it mean when receivables are 'current' versus 'past due'? What is a weighted-average days overdue and why is it useful? How is Days Sales Outstanding (DSO) calculated and what does it indicate? What is Days Payable Outstanding (DPO) and how does it relate to aging? What is the cash conversion cycle and how do AR/AP aging feed it? How is aging used to prioritize collections activity?
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Accounts Payable & Receivable › Aging Analysis

What is an aging report (aged trial balance)?

Beginner

Answer

An aging report groups open receivables (or payables) by how long they've been outstanding, typically in buckets like current, 1-30, 31-60, 61-90, and 90+ days past due. It shows which customers owe overdue amounts (AR) or which invoices are due/overdue (AP), guiding collections, payment prioritization, and provisioning.
Customer aging:
  Current 12,000 | 1-30: 4,000 | 31-60: 2,500 | 61-90: 800 | 90+: 1,200
Real-world example The credit team works the AR aging each week, chasing the 90+ bucket first to reduce bad-debt risk.

Common follow-ups: What are typical aging buckets? | How is AR aging different from AP aging?

Collections & Bad Debts Credit Control Aging Analysis
All 21 Aging Analysis questions