What AR aging is
How an AR aging report is structured
How to extend it with dunning cohorts
How finance teams should use aging reports in collections, credit management, and cash flow planning
Customer name: The customer or account associated with the receivable.
Invoice details: Invoice number, invoice date, due date, and outstanding balance.
Aging buckets: Receivables are grouped into categories, most commonly:
0–30 days (current, not yet due)
31–60 days (slightly overdue)
61–90 days (seriously overdue)
91+ days (high risk of default)
Totals: The report usually shows both customer-level subtotals and grand totals for each bucket.
“Accounts receivable aging is a foundational tool in working capital management. By structuring invoices into clear time buckets, AR teams gain visibility into payment risk, collections priorities, and cash flow impacts.”