Free template
Accounts payable aging report template
List your unpaid vendor invoices and set an as-of date. The template works out the open balance and days past due for each, sorts them into aging buckets, and totals what you owe by bucket.
Download the template
Download the accounts payable aging report template .xlsx
What’s in the workbook
- As-of date, and up to 200 invoices: vendor, invoice number, invoice date, due date, amount and payments
- Open balance, days past due, and buckets for current, 1-30, 31-60, 61-90 and over 90 days
- Totals by bucket and each bucket's share of the open balance
Blue cells are inputs. Formulas recalculate in Excel, Google Sheets and LibreOffice. The sample data below is already filled in so you can see how it works; replace it with your own.
What the sample looks like
| Vendor | Invoice no. | Due date | Open balance | Days past due | Bucket |
|---|---|---|---|---|---|
| Northwind Supply | NW-5521 | 2026-11-01 | 4,200.00 | 0 | Current |
| Northwind Supply | NW-5408 | 2026-10-04 | 2,150.00 | 27 | 1-30 |
| Brightline Utilities | BU-10-26 | 2026-11-14 | 860.00 | 0 | Current |
| Atlas Freight | AF-2291 | 2026-09-19 | 1,975.00 | 42 | 31-60 |
| Atlas Freight | AF-2350 | 2026-10-28 | 2,240.00 | 3 | 1-30 |
| Summit Legal LLP | SL-0917 | 2026-08-14 | 3,000.00 | 78 | 61-90 |
| Cobalt Software | CS-88412 | 2026-11-19 | 310.00 | 0 | Current |
| Harbor Print Co. | HP-1460 | 2026-07-30 | 740.00 | 93 | Over 90 |
| Bucket | Open balance | Share |
|---|---|---|
| Current | 5,370.00 | 34.7% |
| 1-30 | 4,390.00 | 28.4% |
| 31-60 | 1,975.00 | 12.8% |
| 61-90 | 3,000.00 | 19.4% |
| Over 90 | 740.00 | 4.8% |
| Total | 15,475.00 | 100.0% |
How the aging works
Days past due is the as-of date minus the due date, and zero for invoices not yet due. Each open balance lands in one bucket. Aging by due date shows what's late; some teams also age by invoice date to see how long bills sit before they're paid.
Export open invoices
Pull unpaid bills from your accounting system or AP software, with invoice and due dates and any partial payments.
Set the as-of date
Usually the last day of the month, to match the balance sheet.
Agree the total to the ledger
The open balance should equal accounts payable in the general ledger. If it doesn't, an invoice is missing or a payment was misapplied.
Act on the oldest
Old balances can mean a disputed invoice, a missing receipt or a duplicate. Resolve them before they turn into late fees or a supplier on hold.
Days payables outstanding, on the financial ratios cheat sheet, tracks how long you take to pay on average. Tools that capture and route bills are in AP automation and invoice processing software.
Accounts payable aging report template: questions
- What is an accounts payable aging report?
- A list of the bills a business owes, grouped by how long they are past due. It shows what needs paying, what is late and how much of the payables balance sits in each age bracket.
- What do the aging buckets mean?
- Current means not yet due. 1-30 means up to 30 days past the due date, and so on. The buckets are a convention; change them in the template if your terms or reporting use different ranges.
- Should AP aging agree to the balance sheet?
- Yes. The total open balance should equal the accounts payable account in the general ledger at the same date. Reconciling the two is a standard month-end step.