Accounts Receivable Aging Report
Updated October 30, 2026. Written by Salman Shawaf, Co-founder, Yonovo.
An accounts receivable aging report lists every open invoice and sorts the balance by how many days past the due date it is. The usual buckets are Current, 1 to 30, 31 to 60, 61 to 90, and 90 plus. It shows which invoices make days sales outstanding high.
Aging buckets
Put each invoice in one bucket, based on the due date, not the invoice date. The bucket amounts must add up to open receivables. These are the same buckets Yonovo uses on the collections workflow.
Age changes the odds. Commercial Collection Agencies of America puts the probability of collecting a delinquent account at 68.9 percent at three months past due, 51.3 percent at six months, and 21.4 percent at one year. That is why the 90 plus column is a decision, not a parking spot.
How to read the report
- Check that the total equals the open receivables balance in the ledger. If it does not, the report is wrong and the rest of the meeting is wasted.
- Look at the share in 61 days and older, then at which customers own it. One account can be the whole problem.
- Compare with last month. A stable total with a shift into later buckets is getting worse even when DSO looks flat.
- Separate disputes from slow payers. A disputed invoice should not sit in a reminder sequence. It needs an owner.
DSO tells you the average. Turnover tells you the same average as a rate. The aging report tells you who to call. Definitions are on the DSO and receivable turnover pages.
Aging report template
Use the table as a layout, or download the CSV and replace the sample rows. Columns are customer, invoice, dates, amount, and one column per bucket. The amount goes in a single bucket.
| Customer | Invoice | Invoice date | Due date | Amount | Current | 1 to 30 | 31 to 60 | 61 to 90 | 90+ | Notes |
|---|---|---|---|---|---|---|---|---|---|---|
| EXAMPLE Northwind Supply | INV-1042 | 2026-09-01 | 2026-10-01 | 4200 | 4200 | Replace this row | ||||
| EXAMPLE Harbor Clinic | INV-1048 | 2026-07-15 | 2026-08-14 | 1800 | 1800 | Replace this row |
Sample rows only, dated as of October 30, 2026. INV-1042 was due October 1, so it sits in 1 to 30. INV-1048 was due August 14, so it sits in 61 to 90. Delete both rows before you use the file.
Download CSV templateYonovo builds this view from the accounting system instead of a monthly export. It pulls invoices and payments from QuickBooks Online, Xero, NetSuite, Sage Intacct, Odoo, Stripe Billing, BILL, FreshBooks, Salesforce, HubSpot, and SAP, then follows up by email, SMS, phone, and WhatsApp based on the bucket. The day by day actions are on accounts receivable collections software. Copy for each stage is in the dunning letter guide and the past due invoice email templates.