A/R Aging Summary Report

Accounts receivable aging (tabulated via an aged receivables report) is a periodic report that categorizes a company's according to the length of time an invoice has been outstanding.

It is used as a gauge to determine the financial health of a company's customers. If the accounts receivable aging shows a company's receivables are being collected much slower than normal, this is a warning sign that business may be slowing down or that the company is taking greater credit risk in its sales practices.