Accounts Receivable Aging Template
Track outstanding invoices by age (30, 60, 90+ days) with this AR aging report.
What's Included:
- Customer-level aging buckets for current, 30, 60, 90, and 120+ days
- Automatic aging calculation based on invoice date and today's date
- Collection priority ranking highlighting the largest and oldest balances
- Days Sales Outstanding (DSO) calculator for benchmarking collection speed
Available Formats:
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Accounts receivable aging is the most important report for managing cash flow in businesses that invoice customers. It shows not just how much is owed to you, but how long it has been outstanding—because the older a receivable gets, the less likely it is to be collected.
The collection priority ranking combines age and dollar amount to create a focused action list. A $500 invoice that is 90 days old might be less urgent than a $15,000 invoice at 45 days—but you need both perspectives. This template gives you a ranked list so your collection efforts target the invoices with the highest impact on cash flow.
How to Use This Template
Enter Outstanding Invoices
List each unpaid invoice with the customer name, invoice number, date, and amount. The template automatically places it in the correct aging bucket.
Review the Aging Summary
Check the summary table to see total outstanding by aging bucket. Focus collection efforts on the 60+ day buckets where bad debt risk is highest.
Prioritize Collections
Use the collection priority ranking to see which customers owe the most and have the oldest balances. Start calling the top of the list.
Frequently Asked Questions
What is a healthy accounts receivable aging distribution?
Ideally, 80-90% of your AR should be in the current (0-30 days) bucket. If more than 10% is over 60 days, you likely have a collection process problem. This template shows the percentage distribution across all aging buckets so you can benchmark your performance.
What is Days Sales Outstanding and how do I calculate it?
DSO measures the average number of days it takes to collect payment after a sale. Formula: (Total AR / Total Revenue) × Number of Days in Period. This template calculates DSO automatically. A DSO under 45 days is considered healthy for most industries.
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