An accounts receivable aging report template is a spreadsheet that lists every unpaid customer invoice and automatically sorts each balance into aging buckets: Current, 1 to 30, 31 to 60, 61 to 90, and 90+ days overdue. You enter the customer, invoice date, due date, and amount, and the template calculates how overdue each invoice is and drops it into the right column.
The totals at the bottom show how much of your receivables is healthy versus at risk. A strong book keeps about 80% or more current and under 10% in the 90+ bucket. The template below is free, works in Excel or Google Sheets, and comes pre-loaded with sample data you can replace with your own data.
Key facts about AR aging reports
- An aging report sorts unpaid invoices into five buckets: Current, 1 to 30, 31 to 60, 61 to 90 and 90+ days overdue.
- In the sample below, 6,500 of 27,760 open receivables (23.4%) is 90+ days overdue, more than double the 10% ceiling.
- IFRS 9 allows a provision matrix based on days past due to estimate credit losses on trade receivables, which is what the buckets feed.
How to Build an Accounts Receivable Aging Report (Free Excel) (1:13)
Video chapters and transcript
- 0:00 Short answer
- 0:19 Enter five columns, the rest calculates
- 0:33 Sample data: 27,760 outstanding
- 0:49 Excel or CSV, works in Google Sheets
How do you build an accounts receivable aging report? An accounts receivable aging report lists every unpaid customer invoice and sorts each balance into aging buckets: current, one to thirty, thirty-one to sixty, sixty-one to ninety, and more than ninety days overdue. In the free template, you enter five things: the customer, the invoice number, the invoice date, the due date and the amount.
The template calculates days overdue from the report date, and places each amount in the right bucket. Here is the sample data it ships with. Twenty-seven thousand, seven hundred and sixty is outstanding.
Fifty-two point six percent is current. Twenty-three point four percent is more than ninety days overdue, and all of it sits with one customer. Download it as Excel or as CSV.
It also works in Google Sheets. Run it weekly for active collections, and monthly for reporting and to estimate the allowance for doubtful accounts. Change the report date in one cell to refresh it.
What is inside the template
The workbook has two tabs: the aging report, pre-filled with eight sample invoices, and a short "How to use" guide. The report columns are:
| Column | What you enter / what it does |
|---|---|
| Customer | The customer or account name |
| Invoice # | Your invoice reference |
| Invoice date | When the invoice was issued |
| Due date | When payment is due (drives the aging) |
| Amount | The invoice value outstanding |
| Days overdue | Calculated automatically from the report date |
| Current / 1-30 / 31-60 / 61-90 / 90+ | The amount is auto-placed in the correct aging bucket |
Here is the sample data the template ships with, using a report date of 31 May 2026, so you can see the finished output before you add your own data.
| Customer | Current | 1-30 | 31-60 | 61-90 | 90+ | Total |
|---|---|---|---|---|---|---|
| Northwind Trading | 4,200 | 1,500 | 0 | 0 | 0 | 5,700 |
| Blue Mountain Cafe | 0 | 980 | 980 | 0 | 0 | 1,960 |
| Harbor Logistics | 8,000 | 0 | 0 | 3,200 | 0 | 11,200 |
| Vertex Builders | 0 | 0 | 0 | 0 | 6,500 | 6,500 |
| Sunrise Retail | 2,400 | 0 | 0 | 0 | 0 | 2,400 |
| Total | 14,600 | 2,480 | 980 | 3,200 | 6,500 | 27,760 |
| % of AR | 52.6% | 8.9% | 3.5% | 11.5% | 23.4% | 100% |
We break down how to interpret this exact output, customer by customer, in our accounts receivable report example.
In the sample, Current is 14,600 (52.6% of 27,760), 7,608 short of an 80% share (22,208). The two oldest buckets hold 9,700 (34.9%).
How do I create an AR aging report in Excel?
Download the template above and replace the sample rows with your own open invoices, or build one from scratch: create columns for customer, invoice date, due date, and amount, then add a "days overdue" column with =MAX(0, report_date - due_date). Use nested IF formulas to place each amount in a Current, 1-30, 31-60, 61-90, or 90+ column, and total each column at the bottom. The template already contains these formulas.
Does the template work in Google Sheets?
The template works in Google Sheets. Download the Excel file and open it in Google Sheets with File, then Import, then Upload, or use the CSV version and add the formulas. All the functions used (MAX, IF, SUM, TODAY) work identically in Excel and Google Sheets, so the aging buckets recalculate the same way in either app.
What are the standard aging buckets?
The conventional buckets are Current (not yet due), 1 to 30 days, 31 to 60 days, 61 to 90 days, and 90+ days past due. Some businesses add a 120+ bucket for very old debt. The buckets matter because collection probability drops at each step, from 95% or more when current to under 30% once an invoice passes 90 days.
Source: Crestmont Capital, AR aging dataHow do I read the aging report?
Read the aging report by bucket percentage as well as totals. A healthy book keeps roughly 80% or more current and under 10% in the 90+ column. Intuit QuickBooks' 2025 Late Payments Report found 47% of US small businesses have invoices more than 30 days overdue. Then work right to left: the largest balances in the oldest buckets are your first calls, because they are both high value and at the highest risk of becoming uncollectible.
How often should I run it?
Run the aging report every week or every month: most finance teams run it weekly for active collections and monthly for reporting and to estimate the allowance for doubtful accounts. Because the template recalculates from the report date, you can refresh it any time by changing one cell.
Can I use this to estimate bad debt?
You can estimate bad debt from the aging report, because the aging method applies a rising risk rate to each bucket (for example 1% current, 5% at 1 to 30 days, rising to 50% or more at 90+) and sums the result to estimate your allowance for doubtful accounts. That allowance reduces net receivables on the balance sheet and is recorded as bad debt expense. In the US, a business bad debt is deductible only if the amount was already counted in gross income, per IRS Topic 453. See our accounts receivable report example for the calculation.
What mistakes should you avoid with this template?
- Reading totals without percentages. The 27,760 total looks routine, but 6,500 (23.4%) is 90+. Fix: check the % of AR row.
- Chasing the biggest balance first. Harbor Logistics owes the most (11,200), but 8,000 is Current; Vertex Builders' 6,500 is all 90+. Fix: call the oldest buckets first.
- Entering the invoice date as the due date. An invoice due 20 May is 11 days overdue on 31 May; its 20 April invoice date gives 41 and moves it from 1-30 to 31-60. Fix: enter the terms-based due date.
Frequently asked questions
Is an aging report required by accounting standards?
Accounting standards do not prescribe the report itself. IFRS 9 does let you estimate credit losses on trade receivables with a provision matrix based on days past due, and the aging report supplies those balances. Ask your accountant which framework applies to you.
What is an aged debtors report?
It is the UK name for an accounts receivable aging report. Both list unpaid sales invoices by how long they are overdue, so this template works for either.
Can I charge interest on invoices in the 90+ bucket?
In the UK, a business owed money by another business can charge statutory interest of 8% plus the Bank of England base rate, unless the contract sets a different rate. On the sample's 6,500, the 8% part alone is 520 a year.
Bottom line: This template suits a business with a few dozen open invoices and someone to refresh it weekly. Move to accounts receivable software when manual entry becomes the bottleneck or you need automatic reminders.
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Sources
4 sources, checked by Julie Turnbridge on October 26, 2026
- IFRS 9 ifrs.org/issued-standards/list-of-standards/ifrs-9-financ...
- Crestmont Capital, AR aging data crestmontcapital.com/blog/accounts-receivable-aging-data
- IRS Topic 453 irs.gov/taxtopics/tc453
- statutory interest of 8% plus the Bank of England base rate gov.uk/late-commercial-payments-interest-debt-recovery
Last updated October 19, 2026. This guide is general information, not accounting, tax, or financial advice.
