AR aging report template that ranks who to chase first

An AR aging report lists what each customer owes, split by how many days past due each invoice is.

The usual columns are Current (not due yet), 1-30, 31-60, 61-90 and over 90 days past due. Intuit ages each invoice from its due date. An invoice with no due date is aged from its invoice date, as due on receipt.

Example: a customer owes 2,000 not yet due, 1,500 that is 45 days late and 800 that is 95 days late. Their row reads 2,000 in Current, 1,500 in 31-60 and 800 in over 90, for a total of 4,300.

List one open invoice per row, work out its days past due, then sort each one into a bucket.

Days past due = as-of date minus due date. Excel stores dates as numbers, so subtracting one date from another gives the days between them. With the due date in C2: =TODAY()-C2. Format that cell as General or Number, or Excel shows the result as a date.

Bucket: with days past due in D2, =IF(D2<=0,"Current",IF(D2<=30,"1-30",IF(D2<=60,"31-60",IF(D2<=90,"61-90","Over 90")))). A pivot table by customer and bucket then gives the report.

Example: an invoice due September 12, 2026, aged as of November 6, 2026, is 55 days past due, so it lands in 31-60.

The tool above does all of this for you. Copy the cells from Excel or Google Sheets and paste them in.

Each customer gets one next step, from their oldest past-due invoice:

• Call today: oldest invoice over 60 days late, or a past-due total at or above your large-balance line once it passes 30 days
• Call this week: oldest invoice over 30 days late
• Send a reminder: everything 1 to 30 days late
• Apply credits first: credits or unapplied payments cover the past-due amount

Within each step, the biggest past-due total comes first. You can change all three lines, and the bucket width, under Your rules.

Example: in the example rows, Copper Creek Builders owes 22,110 past due, oldest 55 days. That is over the 10,000 line and past 30 days, so it tops the call-today list. To add a fee to the late ones, use the invoice late fee calculator.

Days sales outstanding is the average number of days it takes to collect a sale. Intuit gives the standard formula:

DSO = (accounts receivable ÷ credit sales in the period) × days in the period

Use credit sales only. Intuit says cash sales skew the number, so leave them out.

Example: open receivables of 60,000 and credit sales of 180,000 over the last 90 days give (60,000 ÷ 180,000) × 90 = 30 days.

1. Go to Reports, then Standard reports.
2. Under Who owes you, select Accounts receivable aging detail.
3. Select Export/Print, then Export to Excel.
4. In Excel, select Enable Editing if rows look missing, then copy the cells and paste them above, or save as CSV and drop the file.

The tool skips the title lines, bucket headings and Total rows on its own. The aging summary works too, with buckets only.

From Xero, FreshBooks or any other app, use an export with a customer, a due date and an open balance per invoice. Our field guide on chasing overdue invoices in QuickBooks Online for distributors covers the weekly routine.