Business
Accounts receivable aging: the report that finds your slow payers
An AR aging report buckets every unpaid invoice by how overdue it is — current, 30, 60, 90+ days. It turns the vague problem of "cash is slow" into a list of exactly which invoices and which clients are the problem.
- Bucket by age
Current, 30, 60 and 90+ day buckets, updated automatically.
- Old first
The oldest invoices are the least likely to be paid — collect them first.
- Per-client truth
The report names the clients, so the conversation is targeted.
- Write-off warning
Anything past 90 days needs a decision: chase, negotiate, or stop work.
The bucket report
| Bucket | Amount | Action |
|---|---|---|
| Current | $18,000 | Normal — invoice discipline |
| 1–30 days | $6,000 | Friendly reminder |
| 31–60 days | $3,500 | Direct call, payment plan |
| 61–90 days | $1,200 | Hold further work |
| 90+ days | $800 | Escalation or write-off |
The collection ladder
- Day 0: invoice sent with clear terms.
- Day 7: automated reminder.
- Day 14: personal email.
- Day 30: phone call and a payment plan offer.
- Day 60: hold new work, discuss settlement.
Preventing the buckets from filling
The best aging report is a short one. Prevent buckets from filling by invoicing on delivery, requiring deposits for new clients, and reviewing the report weekly.
The calendar does the chasing: every unpaid invoice is a dated event with a follow-up date, so nothing slips past day 30 quietly.
Frequently asked questions
What is accounts receivable aging?
A report that groups unpaid invoices by how overdue they are — typically current, 30, 60 and 90+ days — to show collection risk clearly.
Why is AR aging important?
Because older invoices are progressively less likely to be paid. The report shows exactly which invoices and clients need action.
What should I do about 90+ day invoices?
Escalate: stop new work, negotiate a settlement, or write off and learn — and move those clients to deposits going forward.
How often should I review AR aging?
Weekly. The report only helps if old invoices get chased before they become uncollectable.
Name the slow payers, collect the old first
Free per-invoice aging on a calendar.