AP & AR
Aged receivables report
Each month, Finbryn prepares an accounts receivable aging report for US businesses showing what every customer owes across current, 30, 60 and 90-plus day buckets, reconciled to invoices and payments, so slow-paying accounts surface before they turn into bad debt.
Aged receivables
Illustrative client · August 2026
USD
| Customer | Current | 1-30 | 61+ | |
|---|---|---|---|---|
| Customer A | 18,400 | - | - | - |
| Customer B | 9,250 | 4,100 | - | - |
| Customer C | - | 6,780 | 2,200 | - |
| Customer D | 12,600 | - | - | - |
| Customer E | - | - | - | 1,450 |
| Total | 40,250 | 10,880 | 2,200 | 1,450 |
Illustrative. An example of the document, not a client's figures.
Why an aging report matters more than a single balance
A total accounts receivable number tells you how much is outstanding. An aging report tells you how old it is, which is the number that predicts whether it actually gets collected. A customer 90 days past due behaves very differently from one still inside normal terms.
How the report is built
Every invoice is bucketed by how many days past its due date it sits, current, 1 to 30, 31 to 60, 61 to 90 and over 90 days, then reconciled against payments received so the bucket totals tie to actual open invoices, not stale balances.
Reading it alongside collections
The aging report and collections follow-up run together: an account moving from the 30-day bucket into the 60-day bucket is exactly the signal that tells us to step up the reminder cadence rather than wait for you to notice on your own.
Bad debt and US GAAP
Under US GAAP, a receivable expected to go uncollected should be reserved for or written off rather than carried at full value indefinitely. We flag candidates for that treatment based on age and payment history, but the write-off decision, and any related conversation with your tax preparer about deducting it, is yours to make.
Multi-entity businesses
Companies running more than one US entity, such as a franchise group or a multi-location practice, get aging broken out by entity as well as consolidated, so a problem concentrated in one location does not get lost in a group-wide total.
Questions
Frequently asked questions: Aged receivables report
How current is the aging report I see?
It is prepared as part of monthly close, reconciled to that month's invoices and payments. We can pull an updated view sooner if you need to check a specific account.
Can the aging report break out by customer segment or location?
Yes, where your accounting software tracks that data, such as customer class or location fields in QuickBooks Online or Xero.
What counts as a bad-debt candidate?
Typically a balance well past 90 days with no response to collections follow-up, but the exact threshold is one we agree with you rather than apply automatically.
What does aged receivables report actually include, month to month?
Aged receivables report covers monthly aged receivables report broken into current, 30, 60 and 90-plus day buckets, along with customer balances reconciled to invoices and payments received. The work runs inside QuickBooks Online, Xero or NetSuite, the file stays under your own subscription, and a senior principal reviews the output before it reaches you each period.
What access do you need to start aged receivables report?
View or edit access to QuickBooks Online, Xero or NetSuite is enough to begin; nothing about your existing subscription or login changes on our side. Any additional access needed for a specific deliverable, such as a bank portal or receipt inbox, is agreed with you first, and the scope is set out in your engagement letter.
How often is the aged receivables report updated?
Monthly as part of close, with an updated view available on request if you need to check a specific customer sooner.
Do you decide when to write off a bad debt?
No. We flag the candidates and the history behind them. Writing off a balance is a decision you or your tax preparer make.
Who reviews the work before it reaches us?
Every deliverable under aged receivables report is reviewed by a senior principal before it reaches you. You keep access to the underlying file at every stage, so nothing about the work happens somewhere you cannot see it.
What is included in aged receivables report?
Aged receivables report covers monthly aged receivables report broken into current, 30, 60 and 90-plus day buckets and customer balances reconciled to invoices and payments received. The exact scope is agreed and set out in writing before work starts, so you know precisely what is and is not covered before the first deliverable arrives.
Related services
- AP & ARCollectionsOverdue invoices are followed up on a set cadence, with reminders sent and calls logged, so slow-paying customers get consistent attention without you having to chase them yourself.
- AP & ARCash applicationIncoming customer payments are matched to the right invoice and posted to the correct account, so accounts receivable reflects what is actually still owed.
Next step
Talk to the team that would run your books
A short call covers your setup, your software and what a first month would look like. You get a written scope and price after it.