Build AR aging reports with 30/60/90/120+ day buckets, collection probability, bad debt estimate, and customer concentration analysis.
This tool takes a list of open invoices (customer, invoice number, amount, due date), buckets each by how many days it is past a chosen report date, then rolls totals up by bucket and by customer. It applies a collection-probability weight to each bucket to produce an expected-collectible figure and a bad debt reserve estimate, and separately reports what share of total AR sits with each customer. The most common mistake is entering the invoice date instead of the due date, or forgetting payment terms (net-30, net-60), which silently shifts every invoice into the wrong bucket and skews the whole report.
A concrete input and expected output from the current implementation.
Input
Report date 2026-08-16. Invoices: Customer A #1001 $5,000 due 2026-07-01; Customer A #1002 $3,000 due 2026-05-01; Customer B #2001 $2,000 due 2026-08-10. Collection probability by bucket: 1-30 days = 95%, 31-60 days = 85%, 91-120 days = 50%.
Expected output
Aging: 1-30 days $2,000 (#2001, 6 days past due); 31-60 days $5,000 (#1001, 46 days past due); 61-90 days $0; 91-120 days $3,000 (#1002, 107 days past due); 120+ $0. Total AR $10,000. Expected collectible = (2000x0.95)+(5000x0.85)+(3000x0.50) = $7,650. Bad debt estimate = $2,350. Concentration: Customer A $8,000 (80%), Customer B $2,000 (20%).
Days past due is computed as report date minus due date for each invoice, which sorts #2001 into the 1-30 bucket, #1001 into 31-60, and #1002 into 91-120; the bad debt figure is total AR minus the sum of each bucket's balance times its supplied collection probability.
For each invoice the tool subtracts the due date from the report date to get days past due, then sorts the balance into current, 1-30, 31-60, 61-90, 91-120, or 120+ buckets. Bucket totals are summed both overall and per customer, so the same invoice list drives both the aging table and the concentration breakdown.
Each bucket total is multiplied by a collection-probability percentage (editable, since older buckets are normally less collectible) and summed to get expected collectible cash; total AR minus that figure is the bad debt estimate. Separately, each customer's invoice total is divided by total AR to flag concentration when one customer dominates the balance.
No. This is a standalone calculator - you enter or paste invoice data by hand (customer, amount, due date). It does not import from or sync with any accounting or ERP system, so the report is only as current as the data you last entered.
No, treat them as generic starting assumptions, not a verified benchmark. Collection rates vary widely by industry, customer base, and economic conditions, so replace the defaults with your own historical write-off and recovery rates by bucket before relying on the bad debt estimate for accounting entries.
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