Accounts receivable aging, with the next action

QuickBooks describes its A/R aging report as a view of outstanding customer balances and how long they are past due. The manual template below can be copied into a spreadsheet and used alongside any invoicing system.

Copy these columns

Suggested buckets are not yet due, 1–30 days past due, 31–60, 61–90, and 91+. These are reporting bins, not legal deadlines or collection predictions. Calculate days past due as the greater of zero or report date minus due date, using calendar days. Keep an invoice “not yet due” if the due date is after the report date.

Reduce the open balance only by cleared payments and valid credits in the records. Do not subtract a payment that is pending or merely promised. If a client disputes part of the invoice, keep the disputed amount visible rather than hiding the full balance.

Filled example

Assume the report date is October 22. An invoice for $2,400 was due October 1, so it is 21 days past due. A second invoice for $1,500 is due October 31 and remains not yet due. The first client promises $1,000 on October 25. Keep $2,400 open until that payment clears and record the promise separately.

Once $1,000 clears, update the open balance to $1,400 and add $1,000 to actual receipts for that week. This keeps the cash forecast from counting the promise twice: once as a receivable and once as cash.

Review in this order

1. Sort by oldest due date, then largest balance.
2. Check delivery to the right contact and whether the client raised a dispute.
3. Compare the recorded due date with the accepted agreement and issued invoice.
4. Assign one next action and owner to every open row.
5. Reconcile the total with the accounting system's receivables balance.

The list must include partial payments, credits, disputes, and invoices issued outside the software. Otherwise the total will not reconcile.

Limits

This template does not establish that a balance is legally owed, choose collection remedies, calculate interest, or tell you whether to pause service. Those choices depend on the contract, location, and facts. Consult a qualified professional about a disputed account.

Sources checked October 22, 2026

• Intuit: Run an accounts receivable aging report in QuickBooks
• SBA: Manage your business

Related guides

DSO guide, invoice follow-up workflow, cash forecast.

Turn the weekly report into a handoff

Add an action owner column, a dated note of the last customer contact, the promised payment date and amount, and the next action. The owner prepares or approves the next step; this worksheet does not send a message. Keep tracking work separate from any decision to contact customers or escalate a dispute.

In a simple example, a customer promises $1,000 against a $2,400 open balance. Record the promise without reducing receivables. If a $1,000 payment is still pending, keep it visible as pending and leave the cleared balance unchanged. Once it clears, reduce the open balance to $1,400. Review the row again at the next reporting date rather than treating the promise as recovered cash.

Use one explicit report date. A due date equal to that date is current, not one day late; day 90 belongs in 61–90 and day 91 in 91+. A rejected or duplicated invoice import needs correction before the list can reconcile. Keep customer information private when sharing a template or example.

Check the calculation with worked examples