Accounts receivable aging template
An AR aging report that buckets open invoices by days overdue and totals each customer.
- ๐บ๐ธ US format ยท Letter size
- Free
This is a sample form. Check tax amounts against IRS rules and your accountant's advice.
Pick your options and the preview updates. The file opens in Excel, Google Sheets or Numbers.
The file is built in your browser. Nothing is uploaded or saved.
Sheets
- How to use
- Invoices: customer, invoice #, invoice date, due date (formula from the terms cell), description, amount, paid, balance, days past due, bucket (formulas from the as-of cell), follow-up notes, total
- Aging: current, 1-30, 31-60, 61-90, over 90, total open and open invoice count by customer (SUMIFS, COUNTIFS)
Color key
- Yellow cells: fill these in
- Blue cells: formulas, leave them as they are
- Gray rows: examples you can delete
Old balances have a clock on them
The time you have to sue on an unpaid invoice is set by state law and is usually several years. Log every reminder in the notes column and talk to a collections professional or attorney about anything that is getting old. This is not legal advice.
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Accounts receivable aging
| Customer | Invoice # | Invoice date | Due date | Description | Amount | Paid | Balance | Days past due | Bucket | Follow-up notes |
|---|---|---|---|---|---|---|---|---|---|---|
| Northwind Traders | 1031 | 2026-08-08 | 2026-09-07 | August order | 2,200 | 2,200 | 0 | (auto) | Paid | |
| Contoso Supply | 1035 | 2026-09-02 | 2026-10-02 | September, part 1 | 3,300 | 1,000 | 2,300 | 20 | 1-30 | Balance promised next month |
| Northwind Traders | 1040 | 2026-10-12 | 2026-11-11 | September order | 1,650 | 1,650 | 0 | Current | ||
| Acme Inc. | 1038 | 2026-09-07 | 2026-10-07 | Promo materials | 880 | 880 | 15 | 1-30 | Called 10/12, left a message | |
| Acme Inc. | 1012 | 2026-06-14 | 2026-07-14 | July consulting | 1,500 | 1,500 | 100 | 90+ | Second notice sent | |
| (auto) | (auto) | (auto) | (auto) | |||||||
| Total | =SUM(โฆ) | =SUM(โฆ) | =SUM(โฆ) |
Aging
| Customer | Current | 1-30 days | 31-60 days | 61-90 days | Over 90 days | Total open | Open invoices |
|---|---|---|---|---|---|---|---|
| Northwind Traders | (auto) | (auto) | (auto) | (auto) | (auto) | (auto) | (auto) |
| Contoso Supply | (auto) | (auto) | (auto) | (auto) | (auto) | (auto) | (auto) |
| Acme Inc. | (auto) | (auto) | (auto) | (auto) | (auto) | (auto) | (auto) |
| (auto) | (auto) | (auto) | (auto) | (auto) | (auto) | (auto) | |
| Total | =SUM(โฆ) | =SUM(โฆ) | =SUM(โฆ) | =SUM(โฆ) | =SUM(โฆ) | =SUM(โฆ) | =SUM(โฆ) |
This shows the first part of each sheet as it prints on Letter paper. The file also has a how-to sheet and formulas, and every column fits one page width when you print from Excel.
How to use it
Add a line each time you send an invoice. The due date comes from the terms cell, and once you type the as-of date the sheet shows how many days each open invoice is past due and sorts it into current, 1-30, 31-60, 61-90 or over 90 days. When money comes in, type the amount in Paid and the balance and bucket update.
The Aging sheet is the report: one row per customer with the open balance in each bucket, the total and the number of open invoices. Type =TODAY() in the as-of cell if you want it to refresh itself, or keep a fixed date for a month-end report.
Things to watch
The as-of date decides every bucket, so check it before you print. A customer with its own terms needs the real due date typed over the formula. Statutes of limitation on unpaid invoices vary by state, so note every reminder you send and get advice on anything that is drifting past 90 days.
Calculators that go with this
Frequently asked questions
A customer pays in several installments.
Keep one line per invoice and put the total received so far in Paid. Update the follow-up notes with each date and amount if you want the history.
The days keep changing.
Only if you put =TODAY() in the as-of cell. For a fixed report, type a date there instead, or save a PDF of the Aging sheet on the day you run it.
Does it work in Google Sheets?
Yes. SUMIFS, COUNTIFS, MAX and IF work the same in Google Sheets. Keep the date columns as real dates so the due date and the aging calculate.
Is what I type saved anywhere?
No. Everything stays in your browser and nothing is sent to our server. If you refresh the page it is gone, so print, save a PDF or download the DOCX when you are done.