Aging Report Generator
Generate an accounts receivable aging report from invoice data. Enter each invoice's issue date and amount — the calculator buckets them by age (current, 31–60, 61–90, 90+ days) and shows total receivables, aging breakdown, and collection risk.
Invoice Data
What Is an Aging Report?
An aging report (or aging schedule) categorizes accounts receivable by how long they have been outstanding. Standard buckets are 0–30 days, 31–60 days, 61–90 days, and 90+ days. The report shows which customers owe money, how much, and how old each invoice is.
Aging reports are essential for cash flow management. The older a receivable is, the less likely it is to be collected. Aging analysis helps you identify slow-paying customers, prioritize collection efforts, and estimate bad debt provisions. Most accounting systems (QuickBooks, Xero, SAP, Oracle) generate aging reports automatically — this tool lets you build one manually from a list of invoices.
How Aging Buckets Work
Each invoice is assigned to a bucket based on how many days have passed between its issue date and the "as of" date:
- Current (0–30 days) — recently issued, within normal payment terms
- 31–60 days — one month overdue
- 61–90 days — two months overdue, collection concern begins
- 90+ days — seriously overdue, higher risk of non-collection
The bucket is determined by subtracting the invoice date from the as-of date. For example, if an invoice was issued on September 1 and the report is as of November 1, that is 61 days — so it falls in the 61–90 bucket.
Worked Example
Three invoices, report as of November 1, 2026:
ABC Corp — issued Oct 15, $5,000 → 17 days old → Current
XYZ Ltd — issued Sep 1, $3,000 → 61 days old → 61–90 bucket
DEF Solutions — issued Apr 10, $2,000 → 205 days old → 90+ bucket
Totals: Current $5,000, 31–60 $0, 61–90 $3,000, 90+ $2,000
Total AR = $10,000
Current % = 50%
90+ % = 20%
Risk assessment = Moderate (because 50% of AR is aged over 60 days)
Frequently Asked Questions
What is a good aging profile?
A healthy aging profile has 70%+ of receivables in the current (0–30 day) bucket and less than 10% in the 90+ bucket. If more than 50% of your AR is aged over 60 days, you have a collection problem. If more than 15–20% is aged over 90 days, the risk of non-collection is significant and you should consider an allowance for doubtful accounts.
How many invoices can I enter?
There is no fixed limit — you can add as many invoice rows as you need by clicking "Add Invoice Row." For very large reports (100+ invoices), a spreadsheet or accounting system is more practical. This tool is best for small businesses, freelancers, and quick analyses of a subset of receivables.
Does the aging report include customer names?
The customer name field is optional but recommended. When you enter it, the report shows which customers are contributing to each aging bucket — this is essential for follow-up collection calls. In a full accounting system, aging reports are typically broken out by customer with subtotals for each, so you can see exactly who owes what and how old it is.
Should I use invoice date or due date?
Aging reports typically use the invoice date (the date the invoice was issued), not the due date. This is because aging measures how long the receivable has been outstanding, not how far past due it is. If you want to measure "days past due" specifically, subtract the due date from the as-of date instead. Both approaches are useful — invoice-date aging is the standard for accounting reports; due-date aging is more useful for collections.
How does aging analysis relate to bad debt allowance?
The allowance for doubtful accounts is typically estimated by applying a higher write-off percentage to older buckets: e.g., 1% of current, 5% of 31–60, 10% of 61–90, and 50% of 90+ receivables. An aging report gives you the amounts to apply these percentages to. The result is the required allowance, which is recorded on the balance sheet as a contra-asset against receivables. See the Receivables Aging Calculator for a built-in allowance estimate.
Why does the aging bucket update automatically?
Each row has an "age bucket" badge that shows which bucket the invoice currently belongs to. When you change the invoice date or the "as of" date, the bucket recalculates immediately. This lets you see how the aging profile shifts over time — useful for forecasting how receivables will evolve if customers continue paying at their current pace. If you change the report date to a future date, you can see which invoices will fall into which buckets.