Customer

Invoice #

Invoice date

Due date

Amount

Paid

Customer

Current

1–30

31–60

61–90

Over 90

Total

$0.00

How it works

List open invoices

Customer, invoice number, invoice date, due date, amount and anything already paid.

Choose the aging date

Usually today or the month-end you're reporting on. Buckets are counted from each invoice's due date.

Follow up

Start with the oldest balances. Download Excel or PDF for collection calls or a lender.

Why aging matters

Receivables are cash you've earned but don't have. The older an invoice gets, the less likely it is to be paid in full. An aging report shows at a glance where collection effort will pay off, and it's one of the first reports lenders and buyers ask for.

Using the report

Current: no action, but check that the invoices were actually received.
1–30 days: a friendly reminder with a copy of the invoice.
31–60 days: a call. Ask whether something is in dispute.
61–90 days: agree on a payment date or plan; consider pausing new work.
Over 90 days: escalate, and discuss with your accountant whether to reserve for or write off the balance.

Getting the invoice list

Export open invoices from your invoicing tool or accounting software (an "open invoices" or "unpaid invoices" report) and copy the columns into the table. Due dates matter: if your export only has invoice dates, add your payment terms to get the due date.

Frequently asked questions

Are buckets based on the invoice date or the due date?

The due date, so "1–30" means up to 30 days past due. Invoices that aren't due yet are current.

What about partial payments?

Enter the amount paid and only the open balance is aged. Invoices paid in full drop off the report.

What share of receivables past due is normal?

It depends on the industry and your terms, but the trend matters most. A growing share over 60 days is an early warning for cash flow and possible bad debts.