An Accounts Receivable Aging Report (AR aging) is listing of all the receivables currently owed and reasonably expected to be collected by a business from its customers. The report shows the total accounts receivable owed from each customer as well as how long it has been open (in other words how old the AR is). The report is formatted in columns usually a column for 30 days, 60 days 90 days and over 90 days allowing the reader to quickly assess the health of the AR. These reports are usually run from an accounting system in a summary or detail format. The summary format would should totals for each customer. The detail format would show each open invoice.
