Free tool
AR Aging Report Calculator
Enter your outstanding invoices and get an instant accounts receivable aging report: how much is current, how much is overdue, and how much sits in the 90+ day at-risk bucket.
Outstanding invoices
5 invoicesEnter days overdue as 0 for invoices not yet due. Buckets are based on days past the due date.
Sum of all invoices
Past the due date
Amount-weighted
Provision candidates
Aging buckets
| Bucket | Invoices | Amount | % of total |
|---|---|---|---|
| Current (not overdue) | 1 | ₹60,000 | 6% |
| 1–30 days | 1 | ₹4,50,000 | 43% |
| 31–60 days | 1 | ₹1,80,000 | 17% |
| 61–90 days | 1 | ₹95,000 | 9% |
| 90+ days | 1 | ₹2,60,000 | 25% |
| Total | 5 | ₹10,45,000 | 100% |
How an AR aging report works
An accounts receivable aging report groups every unpaid customer invoice by how long it has been outstanding past its due date. It is the fastest way to see the health of your receivables: a book that is mostly "current" is healthy, while a book weighted toward the 90+ bucket signals collection problems and likely write-offs.
The standard aging buckets
- Current. Not yet due, or due today. Healthy.
- 1-30 days. Just past due. Usually a routine follow-up.
- 31-60 days. Slipping. Worth a firm reminder and a statement.
- 61-90 days. A real collection risk. Escalate to the account owner.
- 90+ days. High risk. Provision for it and consider legal or settlement routes.
How this relates to DSO
The aging report is the detail behind your days sales outstanding (DSO). DSO is a single average; the aging report shows the distribution underneath it. Two businesses can have the same DSO but very different risk if one has a long tail in the 90+ bucket. Read the two together: DSO for the trend, the aging report for where to act.
Provisioning and the 90+ bucket
Under Ind AS 109, receivables carry an expected credit loss (ECL) provision, and the aging report is the usual basis for it: higher buckets get a higher loss rate. The 90+ figure in the calculator above is your starting point for that provision and for the disclosures auditors expect at year end.
AR aging FAQ
Common questions.
What is an accounts receivable aging report?
An AR aging report lists every unpaid customer invoice grouped by how long it has been outstanding past its due date, typically in Current, 1-30, 31-60, 61-90 and 90+ day buckets. It shows how much of your receivables are overdue and how much is at risk of becoming a bad debt, and it sits at the core of any accounts receivable software.
What are the standard AR aging buckets?
The most common buckets are Current (not yet due), 1-30, 31-60, 61-90 and 90+ days past the due date. Some businesses use 30-day bands all the way out (0-30, 31-60, 61-90, 91-120, 120+). The calculator on this page uses the standard five-bucket format.
How do I calculate an AR aging report?
For each open invoice, work out days overdue (today minus the due date), then place the invoice amount into the matching bucket. Total each bucket and divide by total receivables to get the bucket mix. The tool above does this automatically as you enter invoices.
What is a good AR aging profile?
As a rule of thumb, a healthy book has the large majority of receivables in Current and 1-30, with very little in 90+. A common benchmark is keeping 90+ under 5% of total receivables. The right target varies by industry and credit terms, so track your own trend with an AR aging and collections report rather than an absolute number.
What is the difference between AR aging and DSO?
DSO (days sales outstanding) is a single average of how long receivables take to collect. The aging report is the breakdown behind it: it shows the distribution across buckets. Two firms with the same DSO can have very different risk profiles, which only the aging report reveals. You can slice the same book further, for example with branch-wise aging to see which location is dragging the average.
How do I use an aging report to reduce overdue receivables?
Work the oldest buckets first. Automate payment follow-ups for 1-30, send statements and escalate for 31-60, assign an owner and call for 61-90, and move 90+ to legal, settlement or write-off while provisioning for the loss. Re-run the report monthly and watch whether amounts are moving into older buckets.
How should the 90+ bucket be provisioned?
Under Ind AS 109, receivables are provided for using an expected credit loss model, and the aging report is the usual basis: higher buckets attract a higher loss rate. The 90+ amount is the first candidate for provisioning and is what auditors scrutinise at year end.
Related tools
More for receivables and working capital.
- DSO / DPO / CCC CalculatorThe single-number view: how long receivables take to collect and how it feeds your cash conversion cycle.
- Working Capital CalculatorRevenue, COGS, AR days, AP days and inventory days into working capital required and the cash conversion cycle.
- AR Aging Analysis GuideHow to read an aging report, reduce DSO and tighten collections, with benchmarks for Indian businesses.
- MSME Interest CalculatorThe flip side: what you owe MSME suppliers when you pay late, at 3x the RBI bank rate.
Aging that updates itself.
OneFinOps builds your AR aging report live from every invoice and receipt, flags accounts sliding into the 90+ bucket, automates the follow-ups, and feeds the expected credit loss provision into your books. The calculator is a snapshot. The platform stays current.