An accounts receivable (AR) aging report template is a spreadsheet that lists your unpaid customer invoices and sorts them by how many days they are past due: current, 1–30, 31–60, 61–90 and over 90 days. Download the free Excel template below. Enter each invoice and an as-of date; it calculates the due date, balance, days past due and aging buckets, then totals each bucket and its share of what customers owe you.
- Customer, invoice number, invoice date and payment terms
- Automatic due date, balance due and days past due
- Aging buckets: current, 1–30, 31–60, 61–90 and over 90 days
- Bucket totals and percentage of total receivables
- Invoices more than 60 days past due highlighted in red
- As-of date that defaults to today, a notes column and a filled-in example
What Is an Accounts Receivable Aging Report?
An accounts receivable aging report, or AR aging schedule, shows the money customers owe you, organized by how long each invoice has been outstanding. It is one of the most practical reports for a business that sells on credit, because it tells you who to call first.
Lenders also use it. When you apply for accounts receivable financing or a business line of credit, they often ask for a recent aging report to see how collectible your receivables are.
How the AR Aging Template Works
| Column | How it's calculated |
|---|---|
| Due date | Invoice date + payment terms (days) |
| Balance due | Invoice amount − amount paid |
| Days past due | As-of date − due date (zero if not yet due or fully paid) |
| Aging bucket | The balance appears in the column that matches its days past due |
| % of balance due | Each bucket total ÷ total balance due |
How to Use the AR Aging Template
- Set the as-of date. By default it shows today's date; enter a month-end date to match your books.
- Enter each open invoice: customer, invoice number, invoice date, payment terms in days and invoice amount.
- Record partial payments in the amount paid column. Fully paid invoices drop out of the buckets automatically.
- Review the bucket totals. Focus collection efforts on the oldest and largest balances first.
- Add notes on promised payment dates and contacts, then use the report to update your 13-week cash flow forecast.
AR Aging Report Example
From the template's Example sheet, as of June 30, 2026:
| Customer | Invoice | Due date | Balance | Days past due | Bucket |
|---|---|---|---|---|---|
| Brightline Retail Inc. | INV-1042 | 07/15/2026 | $24,500 | 0 | Current |
| Northwind Distributors | INV-1038 | 06/19/2026 | $13,200 | 11 | 1–30 |
| Coastal Hardware | INV-1031 | 06/01/2026 | $9,800 | 29 | 1–30 |
| Summit Builders LLC | INV-1024 | 05/25/2026 | $16,000 | 36 | 31–60 |
| Riverbend Supply | INV-1017 | 04/14/2026 | $7,600 | 77 | 61–90 |
| Keystone Industrial | INV-1009 | 03/03/2026 | $10,000 | 119 | Over 90 |
| Bucket | Current | 1–30 | 31–60 | 61–90 | Over 90 | Total |
|---|---|---|---|---|---|---|
| Amount | $24,500 | $23,000 | $16,000 | $7,600 | $10,000 | $81,100 |
| % of total | 30.2% | 28.4% | 19.7% | 9.4% | 12.3% | 100% |
More than 21% of this business's receivables are over 60 days past due, so Riverbend Supply and Keystone Industrial should be the first calls.
How to Read an Aging Report
- Watch the trend, not just one report. A rising share in the 61–90 and over-90 buckets means collections are slipping.
- Look for concentration. One large customer in an old bucket is a bigger risk than several small ones.
- Track days sales outstanding (DSO): (accounts receivable ÷ credit sales) × number of days in the period. A rising DSO means customers are taking longer to pay.
- Estimate bad debt. Many businesses reserve a percentage of each bucket as an allowance for doubtful accounts, with higher percentages for older buckets.
Ways to Collect Faster
- Send invoices immediately and state clear payment terms.
- Send reminders before the due date, and a firm collection letter once an invoice is 30 days late.
- Offer convenient payment methods and an early-payment discount for large customers.
- Put customers with balances over 90 days on credit hold until they pay.
- Use invoice factoring or AR financing to get cash for good invoices now instead of waiting 30–90 days.
Waiting on customers to pay? Drip Capital offers collateral-free working capital of up to $3M, with funds in 24–48 hours and 30–90 day repayment terms. Check your eligibility
Related free templates: invoice tracker template.
Frequently Asked Questions
What is an accounts receivable aging report?
It is a report that lists unpaid customer invoices grouped by how long they are past due, usually current, 1–30, 31–60, 61–90 and over 90 days. It shows which customers owe you money and how overdue they are.
How do you calculate days past due?
Days past due = report date − invoice due date, where the due date is the invoice date plus payment terms. If the result is zero or negative, the invoice is current.
What is a good AR aging profile?
Most of your receivables should be current or 1–30 days past due. A growing share in the 61–90 and over-90-day buckets is a warning sign, because the older an invoice gets, the less likely it is to be paid in full.
How often should I run an AR aging report?
At least monthly, and weekly if cash is tight or you have many customers. Run it before month-end close and before planning your cash flow forecast.
What can I do about old receivables?
Follow up in writing, offer a payment plan, pause further credit for the customer, and consider accounts receivable financing or factoring to get cash for invoices you expect to collect.
