Free template
Accounts receivable aging report template
List open customer invoices and set an as-of date. The template works out what each customer still owes and how late it is, sorts balances into aging buckets, and totals your receivables by age.
Download the template
Download the accounts receivable aging report template .xlsx
What’s in the workbook
- As-of date, and up to 200 invoices: customer, invoice number, invoice date, due date, amount and payments received
- 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 open receivables
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
| Customer | Invoice no. | Due date | Open balance | Days past due | Bucket |
|---|---|---|---|---|---|
| Hollis & Co. | 1018 | 2026-11-09 | 8,500.00 | 0 | Current |
| Hollis & Co. | 0987 | 2026-10-05 | 4,200.00 | 26 | 1-30 |
| Marlow Dental Group | 1009 | 2026-10-30 | 3,400.00 | 1 | 1-30 |
| Pinecrest Builders | 0952 | 2026-09-11 | 12,750.00 | 50 | 31-60 |
| Pinecrest Builders | 1021 | 2026-11-21 | 4,800.00 | 0 | Current |
| Riverside Cafe | 0901 | 2026-07-18 | 1,150.00 | 105 | Over 90 |
| Elm Street Partners | 1012 | 2026-11-02 | 5,600.00 | 0 | Current |
| Bucket | Open balance | Share |
|---|---|---|
| Current | 18,900.00 | 46.8% |
| 1-30 | 7,600.00 | 18.8% |
| 31-60 | 12,750.00 | 31.6% |
| 61-90 | – | 0.0% |
| Over 90 | 1,150.00 | 2.8% |
| Total | 40,400.00 | 100.0% |
Using the aging report
- Collections: work the oldest balances first, and call before an account reaches 60 days rather than after.
- Credit decisions: a customer with balances in the older buckets may need tighter terms before the next order.
- The allowance for doubtful accounts: many businesses estimate it by applying a higher percentage to each older bucket, based on their own collection history.
- Tie-out: the total open balance should equal accounts receivable in the general ledger.
Days sales outstanding measures how long collection takes on average. Software that automates reminders, payment portals and cash application is compared in AR and collections software.
Accounts receivable aging report template: questions
- What is an accounts receivable aging report?
- A list of what customers owe, grouped by how long each invoice is past due. It shows collection risk at a glance and backs up the receivables balance on the balance sheet.
- Should I age by invoice date or due date?
- By due date to see what's late, which is what this template does. Aging by invoice date shows how long it takes to get paid from the day you bill. Both are common; say which one a report uses.
- How does the aging help estimate bad debts?
- Older balances are less likely to be collected. A common method applies a loss rate to each bucket, drawn from your own history, and sums the results to estimate the allowance for doubtful accounts.