Accounts receivable (AR) aging
A report that groups unpaid invoices by how late they are, so you can see what is current, what needs chasing, and what may not be collected.
See it
What it is
Accounts receivable aging is a report that sorts unpaid invoice balances by how long they have been outstanding, usually into current, 1 to 30, 31 to 60, 61 to 90, and over 90 day buckets. It turns one total called 'money owed' into a collection queue, because an invoice due next week and one ignored for four months are not the same problem.
You probably already own this report. QuickBooks ships it as A/R Aging Summary and Xero as Aged Receivables Detail, both one click from the reports menu, both ignored until payroll gets tight. Review it at least weekly when client invoices matter to payroll or runway. Work from the oldest bucket first, record the last follow-up and the client's promised payment date, and separate disputed invoices from simple late payments. The report is most useful when each line still points back to the invoice and decision-maker.
Gotcha: aging from the invoice date when the contract says net 30. Days overdue start after the due date, not after the work was billed. Also, a large current balance can hide a cash problem if all of it comes from one client, so review concentration alongside the age buckets.
Ask AI for it
Build an accounts receivable aging sheet in Google Sheets from the invoice export below. Keep invoice number, client, issue date, due date, original amount, amount paid, balance, last follow-up, and promised payment date. Use TODAY() against due date to calculate days overdue, then assign current, 1 to 30, 31 to 60, 61 to 90, or over 90 day buckets with an IFS formula. Add bucket totals, client concentration as a percent of total receivables, conditional formatting for overdue balances, and a collection queue sorted oldest first. Exclude paid invoices and flag disputed ones without removing them from the totals.