A report that categorizes a company's outstanding payable invoices by the length of time they have been unpaid.
An Accounts Payable Aging report organizes all outstanding bills by time buckets — typically Current (0–30 days), 31–60 days, 61–90 days, and 90+ days overdue. It helps businesses prioritize payments, avoid late fees, maintain good supplier relationships, and manage cash flow. Finance teams use this report to identify upcoming payment obligations, negotiate payment terms, and take advantage of early payment discounts.
A company's AP Aging report shows: Current (0–30 days): ₹3,50,000 across 12 invoices, 31–60 days: ₹1,20,000 across 4 invoices, 61–90 days: ₹45,000 (1 disputed invoice), 90+ days: ₹0. Total outstanding: ₹5,15,000. The finance team prioritizes the 31–60 day bucket to avoid late payment penalties.
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Weekly for high-volume businesses, bi-weekly for medium businesses, and at minimum monthly during month-end close. Regular review prevents invoices from slipping into overdue categories and helps maintain vendor trust.
AP Aging tracks money you OWE to suppliers (liabilities), while AR Aging tracks money OWED TO you by customers (assets). Both use similar time-bucket categorization but serve opposite cash flow management purposes.
Money a business owes to its suppliers or vendors for goods and services received but not yet paid for.
A report that categorizes accounts receivable or payable by the length of time invoices have been outstanding, typically in 30-day buckets.
The net amount of cash and cash equivalents moving into and out of a business during a specific period.
The difference between a company's current assets and current liabilities, representing the short-term liquidity available for day-to-day operations.
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