AR Aging Report Template
This is a free accounts receivable (AR) aging report template for accounting firms — the standard aging buckets and columns to show what each customer owes and how overdue it is. Copy it into a spreadsheet to track collections, size the allowance for doubtful accounts, and give clients a clear picture of cash tied up in receivables.
The AR aging report template
Header
| Field | Enter |
|---|---|
| Client / entity | |
| Report as of date | MM/DD/YYYY |
| Prepared by | |
| Total AR | $__________ |
Aging body
Customer Current 1–30 days 31–60 days 61–90 days 90+ days Total
(not due) past due past due past due past due
--------------- -------- --------- ---------- ---------- -------- --------
[Customer A] $______ $______ $______ $______ $______ $______
[Customer B] $______ $______ $______ $______ $______ $______
[Customer C] $______ $______ $______ $______ $______ $______
--------------- -------- --------- ---------- ---------- -------- --------
TOTAL $______ $______ $______ $______ $______ $______
% of total AR __% __% __% __% __% 100%
Follow-up log
| Customer | Amount 60+ days | Last contact | Next action | Owner | Note |
|---|---|---|---|---|---|
How to read this report
Each row is a customer; each column is how many days past the due date their open invoices sit. "Current" is not yet due. The buckets to the right — 1–30, 31–60, 61–90, and 90+ — get progressively more concerning. Read the report two ways: down the total row to see the overall health of receivables, and across a customer's row to spot who is slipping. The 90+ column is your write-off and collections risk; a large or growing balance there is a red flag for cash flow and for the allowance for doubtful accounts. Reconcile the report total to the AR control account on the balance sheet every period.
How to use it and collection tips
- Sort by the 90+ bucket to prioritize collection calls where the risk and dollars are highest.
- Use the follow-up log so the next person knows the last contact and the next step — collections is a sequence, not a one-off.
- Base the allowance on history, not a flat percentage; older buckets should carry a higher reserve.
- Reconcile to the GL — an aging that doesn't tie to the AR control account hides posting errors.
- Watch concentration — one customer sitting in 90+ can distort an otherwise healthy book.
Run this report automatically in OCTA Flow
Pulling the aging, chasing the 60+ accounts, and reconciling to the ledger is recurring, low-judgment work. In OCTA Flow, the AR aging Skill pulls receivables from QuickBooks, Xero, Sage, or Zoho, builds the aged report, reconciles it to the AR control account, and flags the accounts crossing into high-risk buckets by severity. Flow can draft the follow-up list and log every step for the audit trail; your team decides who to call and how hard. See AR aging analysis automation, pair it with the AP aging report template for a full working-capital view, or fold it into the month-end close checklist.
Frequently Asked Questions
What are the standard AR aging buckets? Current (not yet due), 1–30, 31–60, 61–90, and 90+ days past due. Some firms add 120+ for stubborn balances.
How does the aging report relate to the allowance for doubtful accounts? The older buckets drive the reserve — the further past due a balance is, the less likely it collects, so 90+ dollars usually carry the highest allowance percentage.
Automate your AR aging and collections follow-up → start a 30-day OCTA Flow trial.