AP Aging Report Template
This is a free accounts payable (AP) aging report template for accounting firms — the standard aging buckets and columns to show what a business owes each vendor and how overdue it is. Copy it into a spreadsheet to manage payment timing, protect vendor relationships, and forecast cash outflow.
The AP aging report template
Header
| Field | Enter |
|---|---|
| Client / entity | |
| Report as of date | MM/DD/YYYY |
| Prepared by | |
| Total AP | $__________ |
Aging body
Vendor Current 1–30 days 31–60 days 61–90 days 90+ days Total
(not due) past due past due past due past due
--------------- -------- --------- ---------- ---------- -------- --------
[Vendor A] $______ $______ $______ $______ $______ $______
[Vendor B] $______ $______ $______ $______ $______ $______
[Vendor C] $______ $______ $______ $______ $______ $______
--------------- -------- --------- ---------- ---------- -------- --------
TOTAL $______ $______ $______ $______ $______ $______
% of total AP __% __% __% __% __% 100%
Payment plan
| Vendor | Amount due | Due / discount date | Terms | Planned pay date | Note |
|---|---|---|---|---|---|
How to read this report
Each row is a vendor; each column shows how many days past due their open bills are. "Current" is not yet due. Read down the total row to gauge total obligations and how much has slipped past terms, and across a vendor's row to see who is owed and how urgently. Unlike AR, a healthy AP aging isn't necessarily "all current" — smart cash management means paying on terms, not early, while never letting balances drift into 60+ where vendor relationships and credit standing suffer. Reconcile the report total to the AP control account on the balance sheet every period.
How to use it and payment tips
- Capture early-payment discounts (like 2/10 net 30) before letting a bill age — track the discount date in the payment plan.
- Don't pay everything the day it arrives. Pay on terms to preserve cash, but never let key-vendor balances slip past due.
- Watch the 60+ bucket — that's where late fees, credit holds, and strained relationships start.
- Reconcile to the GL — an aging that doesn't tie to the AP control account hides unrecorded or duplicate bills.
- Flag duplicates — the same invoice number twice is a common and costly error the aging surfaces.
Run this report automatically in OCTA Flow
Building the aging, catching duplicate bills, and timing payments is recurring, rules-based work. In OCTA Flow, the AP aging Skill pulls payables from QuickBooks, Xero, Sage, or Zoho, builds the aged report, reconciles it to the AP control account, and flags duplicates, missed discount windows, and balances slipping past terms by severity. Flow logs every step for the audit trail; your team approves the payment plan. See AP aging analysis automation, pair it with the AR aging report template for the full working-capital picture, or fold it into the month-end close checklist.
Frequently Asked Questions
What are the standard AP aging buckets? Current (not yet due), 1–30, 31–60, 61–90, and 90+ days past due — the same buckets as AR, applied to what the business owes.
Should a business pay every bill as soon as it arrives? No. Good cash management pays on terms — capturing early-payment discounts when worthwhile — while keeping vendor balances from drifting past due into the 60+ range.
Automate AP aging and take control of payment timing → start a 30-day OCTA Flow trial.