An accounts receivable aging report groups the money customers owe by how long the invoices have been outstanding — typically current, 1-30, 31-60, 61-90, and 90+ days. It is a core cash-flow and collections tool and a key input lenders review when financing receivables.
The aging report sorts every open invoice into time buckets by its due date, showing at a glance which receivables are current and which are at risk. The further an invoice slides into the 60-, 90-, and 90+-day columns, the lower the probability of full collection — so the report drives collections priorities and the allowance for doubtful accounts. Lenders use AR aging heavily when underwriting invoice factoring and lines of credit secured by receivables: concentration (too much owed by one customer) and a heavy tail of past-due invoices both reduce how much they will advance. The SBA's financial-management guidance covers tracking receivables and cash flow (https://www.sba.gov/business-guide/manage-your-business/manage-your-finances). A healthy aging profile supports stronger [[net-operating-income]] and working-capital positions.
When financing is secured by receivables (factoring, AR lines), lenders advance against invoices most likely to be collected. Past-due and concentrated receivables reduce the borrowing base and the advance rate.
Current (not yet due), 1-30, 31-60, 61-90, and 90+ days past due. The 90+ bucket is where collectibility drops sharply and write-off risk rises.