Aged Receivables

Who owes you money and how long they’ve owed it. Track overdue customer payments.

Overview

Aged Receivables shows all money customers owe you, organised by how long invoices have been unpaid. It helps you identify collection issues and manage cash flow.

What it shows

• All outstanding customer invoices
• How long each has been unpaid
• Total owed by customer
• Aging buckets (current, 30, 60, 90+ days overdue)

Aging buckets

Invoices are grouped by days overdue:

Generating the report

Step 1: Select as-at date

• Usually today (shows current position)
• Can select historical date (e.g., month-end)
• Date determines which invoices are outstanding and their age

Step 2: Filter by customer (optional)

• Show all customers (default)
• Select specific customer to focus on

Step 3: Click Generate Report

Understanding the layout

Summary stat cards

Top cards show:

• Total Outstanding — All money owed by customers
• Current — Not yet due (good)
• Overdue — Past due date (needs attention)

Report table

Customer          Current    1-30    31-60   61-90   90+     Total
─────────────────────────────────────────────────────────────────
ABC Pty Ltd       $2,000    $1,500    $0      $0      $0    $3,500
XYZ Company         $500      $800  $1,200    $0      $0    $2,500
Smith & Co          $300      $200    $400  $600    $0    $1,500
Jones Enterprise      $0        $0      $0    $0  $2,000  $2,000
─────────────────────────────────────────────────────────────────
TOTALS            $2,800    $2,500  $1,600  $600  $2,000  $9,500

Mobile view

• Sortable card view below desktop breakpoint
• Shows customer name and total prominently
• Expandable to see aging breakdown

Interpreting the report

Healthy receivables

• Most amounts in “Current” bucket
• Small amounts in 1-30 days (normal delays)
• Minimal amounts in 60+ days

Concerning patterns

• Large amounts in 30+ days buckets
• Growing total over time
• Concentrated in few customers
• 90+ days increasing

Action priorities

Using the report

Collection management

1. Review 30+ days weekly
2. Contact customers with overdue amounts
3. Document collection efforts
4. Update payment terms if needed

Cash flow planning

• Current column = expected near-term cash
• Overdue columns = uncertain collections
• Use to predict actual cash receipts

Credit control

• Identify customers with poor payment history
• Adjust credit limits
• Require deposits or upfront payment

Month-end review

• Generate as-at month-end
• Track trends over months
• Set collection targets

Exporting

CSV export

1. Generate the report
2. Click Export → CSV
3. File downloads as Aged_Receivables_YYYY-MM-DD.csv

Use CSV for:

• External debt collection agencies
• Management reports
• Spreadsheet analysis
• Historical tracking

Best practices

Regular review

• Weekly: Review 30+ days overdue
• Monthly: Full report review
• Quarterly: Trend analysis and policy review

Collection timeline

Payment terms

• Set clear terms on every invoice
• Common terms: 7 days, 14 days, 30 days
• Shorter terms improve cash flow
• Enforce terms consistently

AU-specific notes

GST considerations

• Aged Receivables includes GST amounts
• GST already reported on BAS when invoice sent (accrual basis)
• Bad debt write-off may adjust future BAS

EOFY and bad debts

Before June 30:

• Review 90+ days for bad debt assessment
• Document collection efforts for tax deduction
• Consider writing off uncollectable debts

Tax deduction for bad debts

Requirements for deduction:

• Debt previously included in assessable income
• Written off in books
• Reasonable steps taken to recover

Troubleshooting

Customer total seems wrong

• Check for unallocated credit notes
• Verify payments applied correctly
• Review for disputed invoices

Invoice age incorrect

• Check invoice due date is correct
• Verify payment terms on invoice
• Due date = Invoice date + payment terms

Paid invoices still showing

• Payment may not be applied to invoice
• Check Bank Reconciliation for unreconciled payments
• Verify payment date is before as-at date

Customer missing from report

• No outstanding invoices (fully paid)
• Invoices in “Draft” status (not sent)
• Credits exceed debits (customer in credit)

Negative balance for customer

• Customer overpaid (in credit)
• Unapplied credit notes
• Advance payments

Related pages

• Invoice Summary — Detail of all invoices
• Aged Payables — Money you owe suppliers
• Cash Flow — Expected cash collections
• Bank Reconciliation — Matching payments
• Invoices — Creating and managing invoices

Last updated: February 24, 2026