Accounts Receivable Aging Calculator

Example scenario

With $85,000 current, $22,000 in 1–30 days, $12,000 in 31–60, $8,000 in 61–90, and $15,000 in 90+, total receivables are $142,000.

Sample inputs

Current (not yet due) ($): 85000
1–30 days past due ($): 22000
31–60 days past due ($): 12000
61–90 days past due ($): 8000

Sample results

Total receivables ($): See calculator result
Total past due ($): See calculator result
Past due (%): See calculator result

Common mistakes

Misunderstanding: How often should I run an AR aging analysis — Most controllers review AR aging weekly or monthly.
Misunderstanding: What past-due percentage is concerning — Benchmarks vary by industry.
Using default inputs without adjusting them to match your accounts receivable aging calculator scenario.
Treating this estimate as a final number without checking accounting assumptions that apply to your situation.

Decision guide

Accounts receivable aging is the foundation of credit management and bad debt reserve estimation. Use the result as a planning checkpoint — not a substitute for professional advice where rules are complex.

Trust the projection more when

Pull your AR aging report as of a specific date
Enter balances for each bucket: current, 1–30, 31–60, 61–90, and 90+ days past due
Review total receivables and the percentage in each bucket

Revisit inputs when

Check past-due and 90+ day concentrations for collection priorities
Use results alongside the Allowance for Doubtful Accounts calculator to size your reserve
Your jurisdiction, tax status, or contract terms differ from the example.

Accounts receivable aging is the foundation of credit management and bad debt reserve estimation. By bucketing open invoices by days outstanding, finance teams spot deteriorating collection trends before they affect cash flow. This calculator totals your AR schedule and highlights past-due and severe delinquency concentrations.

How to use this calculator

Pull your AR aging report as of a specific date.
Enter balances for each bucket: current, 1–30, 31–60, 61–90, and 90+ days past due.
Review total receivables and the percentage in each bucket.
Check past-due and 90+ day concentrations for collection priorities.
Use results alongside the Allowance for Doubtful Accounts calculator to size your reserve.

Formula

Total receivables = Sum of all aging buckets. Past due = 1–30 + 31–60 + 61–90 + 90+ buckets. Past due % = (Past due ÷ Total) × 100. Each bucket % = (Bucket amount ÷ Total) × 100. Severe past due % isolates the 90+ bucket as a proxy for elevated write-off risk.

Example

With $85,000 current, $22,000 in 1–30 days, $12,000 in 31–60, $8,000 in 61–90, and $15,000 in 90+, total receivables are $142,000. Past due is $57,000 (40.1%), and the 90+ bucket is 10.6% — warranting targeted collection follow-up.

Frequently asked questions

How often should I run an AR aging analysis?

Most controllers review AR aging weekly or monthly. Trend the past-due percentage over time — a rising 90+ bucket often precedes cash flow stress.

What past-due percentage is concerning?

Benchmarks vary by industry. B2B services often target under 20% past due. If 90+ days exceeds 10–15% of total receivables, tighten credit policies and escalate collections.

Does this post journal entries?

No. This is an analytical tool. Bad debt expense and allowance adjustments require separate journal entries based on your accounting policy.

How does this relate to days sales outstanding (DSO)?

Aging shows the dollar distribution by bucket. DSO measures average collection time. Use both — aging identifies specific problem accounts; DSO tracks overall collection speed.

Accounts Receivable Aging Calculator