What is an AR aging report?

An accounts receivable aging report groups outstanding customer balances by how long they have been past due, typically into Current, 1–30, 31–60, 61–90, and 90+ day buckets.

What are the standard accounts receivable aging buckets?

This calculator uses Current, 1–30, 31–60, 61–90, and 90+ days. Current means the due date has not passed. 90+ starts at 91 days past due.

How do I calculate days past due?

Subtract the invoice due date from the aging date. If the due date has not passed, the invoice is Current.

Is 30 days overdue in the 1–30 or 31–60 bucket?

30 days overdue is in the 1–30 bucket. 31 days overdue begins the 31–60 bucket.

Should aging be based on invoice date or due date?

This calculator ages invoices from the due date, because that measures how long payment has been overdue. Use a different date only if your accounting policy requires it.

Accounts Receivable Aging Calculator

Enter your outstanding invoices to see how much is current, overdue, and concentrated in each aging bucket.

Aging summary

Total accounts receivable: $0.00
Total overdue: $0.00
Percent overdue: 0.0%
Weighted average days overdue: 0.0 days

Current 0 invoices: $0.00 0.0%
1–30 days 0 invoices: $0.00 0.0%
31–60 days 0 invoices: $0.00 0.0%
61–90 days 0 invoices: $0.00 0.0%
90+ days 0 invoices: $0.00 0.0%

This calculator groups invoices based on the due dates and outstanding amounts you enter. It does not verify your accounting records or determine collectibility.

Create an invoice

Need a customer-facing balance? Open the Account Statement Generator or browse all calculators.

Invoice aging

Classified from the due dates and outstanding amounts above.

What is accounts receivable aging?

Accounts receivable aging groups outstanding customer balances based on how long they have been unpaid.

A typical aging report separates receivables into Current, 1–30, 31–60, 61–90, and 90+ day buckets.

How an AR aging report works

Compare the due date with the aging report date.
Calculate how many calendar days the invoice is past due.
Place the outstanding balance into the appropriate aging bucket.
Add the balances in each bucket to create the aging summary.

Accounts receivable aging buckets

Current: Invoices that are not yet past due.
1–30 days: Invoices between one and 30 days past due.
31–60 days: Invoices between 31 and 60 days past due.
61–90 days: Invoices between 61 and 90 days past due.
90+ days: Invoices more than 90 days past due.

Example AR aging report

Aging bucket	Balance
Current	$25,000
1–30 days	$15,000
31–60 days	$8,000
61–90 days	$4,000
90+ days	$3,000
Total AR	$55,000

In this example, $30,000 is overdue and $25,000 is still current.

AR aging vs. DSO

AR aging shows the age of individual outstanding invoices. DSO is an aggregate metric that compares accounts receivable with credit sales. Use the DSO Calculator when you want that company-level figure.

AR aging vs. account statement

An AR aging report is primarily an internal collections tool. An account statement is generally customer-facing and summarizes invoices, payments, credits, and the balance on an account. Create one in the Account Statement Generator.

How businesses use aging reports

Identify overdue customer balances
Prioritize collection follow-up
Monitor whether old receivables are increasing
Estimate collection risk
Review customer account balances

For policy and follow-up, see Invoice Aging Report, Invoice Due Date Calculator, and Late Payment Fee Calculator. Create the next invoice in the Invoice Generator.

Limitation

This calculator groups the invoices you enter. It does not import accounting data, verify balances, or decide whether a receivable is collectible.

Frequently asked questions

What is an AR aging report?: An accounts receivable aging report groups outstanding customer balances by how long they have been past due, typically into Current, 1–30, 31–60, 61–90, and 90+ day buckets.
What are the standard accounts receivable aging buckets?: This calculator uses Current, 1–30, 31–60, 61–90, and 90+ days. Current means the due date has not passed. 90+ starts at 91 days past due.
How do I calculate days past due?: Subtract the invoice due date from the aging date. If the due date has not passed, the invoice is Current.
Is 30 days overdue in the 1–30 or 31–60 bucket?: 30 days overdue is in the 1–30 bucket. 31 days overdue begins the 31–60 bucket.
What is the difference between AR aging and DSO?: AR aging shows the age of individual outstanding invoices. DSO is an aggregate metric that compares accounts receivable with credit sales.
Should aging be based on invoice date or due date?: This calculator ages invoices from the due date, because that measures how long payment has been overdue. Use a different date only if your accounting policy requires it.