ACCOUNTS RECEIVABLE AGING REPORT

COMPANY INFORMATION

Legal Business Name: [COMPANY NAME]
Business Address: [COMPANY ADDRESS]
Phone Number: [PHONE NUMBER]
Email: [EMAIL ADDRESS]
Website: [WEBSITE]
Tax ID/EIN: [TAX ID NUMBER]

REPORT DETAILS

Report Date: [REPORT GENERATION DATE]
Period Covered: As of [PERIOD END DATE]
Currency: [CURRENCY] (All amounts expressed in [CURRENCY] unless otherwise noted)
Prepared By: [PREPARER NAME], [TITLE]
Reviewed By: [REVIEWER NAME], [TITLE]

EXECUTIVE SUMMARY

This Accounts Receivable Aging Report provides a comprehensive analysis of all outstanding customer invoices as of [PERIOD END DATE]. The report categorizes receivables based on the length of time they have remained unpaid beyond their contractual due dates. This document serves as a critical financial management tool for monitoring cash flow, identifying collection priorities, and assessing the overall health of the company's accounts receivable portfolio.

Total Accounts Receivable: [TOTAL AMOUNT]
Days Sales Outstanding (DSO): [DSO VALUE] days
Collection Effectiveness Index: [CEI VALUE]%

AGING CATEGORIES DEFINITION

For the purposes of this report, outstanding invoices are categorized into the following aging buckets:

1. Current: Invoices that have not yet reached their contractual due date
2. 1-30 Days Past Due: Invoices that are between 1 and 30 days beyond their contractual due date
3. 31-60 Days Past Due: Invoices that are between 31 and 60 days beyond their contractual due date
4. 61-90 Days Past Due: Invoices that are between 61 and 90 days beyond their contractual due date
5. Over 90 Days Past Due: Invoices that are more than 90 days beyond their contractual due date

AGING SUMMARY

CUSTOMER CATEGORIZATION

By Industry

By Customer Size

CUSTOMER CONCENTRATION ANALYSIS

The following customers represent significant concentrations of our accounts receivable (defined as customers whose outstanding balances exceed 10% of total accounts receivable):

DETAILED AGING REPORT BY CUSTOMER

Current Receivables

1-30 Days Past Due

31-60 Days Past Due

61-90 Days Past Due

Over 90 Days Past Due

COLLECTION STATUS AND ACTIVITY

Recent Collection Activities

Payment Plans and Special Arrangements

Disputed Invoices

RISK ASSESSMENT

Bad Debt Risk Classification

Allowance for Doubtful Accounts Calculation

Historical Collection Rates

TREND ANALYSIS

Period Comparison

Days Sales Outstanding (DSO) Trend

ACTION ITEMS

Collection Priorities

The following accounts require immediate collection attention based on amount, age, and risk assessment:

Recommended Next Steps

1. For Accounts 1-30 Days Past Due:

   • Send friendly payment reminders via email
   • Make follow-up phone calls for amounts exceeding [THRESHOLD AMOUNT]
   • Offer early payment incentives where appropriate

2. For Accounts 31-60 Days Past Due:

   • Send formal collection letters
   • Escalate to direct phone contact with accounts payable personnel
   • Consider offering payment plans for customers with legitimate cash flow issues

3. For Accounts 61-90 Days Past Due:

   • Schedule in-person meetings or video conferences with key decision-makers
   • Issue final notices before more serious collection actions
   • Implement payment plans with formal documentation
   • Consider suspending future credit sales until payment is received

4. For Accounts Over 90 Days Past Due:

   • Escalate to senior management for direct intervention
   • Consider engaging third-party collection services
   • Evaluate legal options for accounts exceeding [THRESHOLD AMOUNT]
   • Assess for potential write-off if collection efforts have been exhausted

Credit Hold Recommendations

The following accounts are recommended for credit hold status due to payment delinquency:

COMPLIANCE STATEMENTS

Accounting Standards Compliance

This Accounts Receivable Aging Report has been prepared in accordance with Generally Accepted Accounting Principles (GAAP) [or International Financial Reporting Standards (IFRS), as applicable]. The aging categories, allowance for doubtful accounts methodology, and revenue recognition principles applied in this report conform to the requirements set forth in ASC 606 (Revenue from Contracts with Customers) and ASC 310 (Receivables) [or IFRS 9 and IFRS 15, as applicable].

Internal Policy Compliance

This report has been prepared in accordance with [COMPANY NAME]'s internal credit and collection policies as established by the Board of Directors and executive management. The aging categories, credit terms, collection procedures, and risk assessment methodologies reflected in this report align with the company's Financial Policy Manual dated [DATE], specifically sections [SECTION NUMBERS] pertaining to accounts receivable management.

Data Accuracy Verification

The undersigned hereby certifies that the information contained in this Accounts Receivable Aging Report has been verified for accuracy and completeness. The data has been reconciled with the general ledger accounts receivable balance as of [PERIOD END DATE]. Any discrepancies identified during the verification process have been investigated and resolved prior to the issuance of this report.

AUTHORIZATION

This Accounts Receivable Aging Report has been reviewed and approved by:

Prepared By:
[PREPARER NAME]
[TITLE]
[DATE]
[SIGNATURE]

Reviewed By:
[REVIEWER NAME]
[TITLE]
[DATE]
[SIGNATURE]

Approved By:
[APPROVER NAME]
[TITLE]
[DATE]
[SIGNATURE]

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APPENDIX A: AGING TREND VISUALIZATION

[Note: Insert appropriate charts or graphs showing aging trends over time here. Common visualizations include:]

1. Stacked bar chart showing aging categories by month for the past 12 months
2. Line graph tracking DSO over the past 24 months
3. Pie chart showing current distribution of receivables by aging category
4. Pareto chart of top 10 customers with past due balances

APPENDIX B: CUSTOMER CONTACT INFORMATION

APPENDIX C: COLLECTION NOTES AND HISTORY

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This document contains confidential financial information and is intended for internal use only. Unauthorized distribution is prohibited.