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 a worked example you can replace with your own data. Set the report date once and every bucket recalculates from each invoice due date.
An aging report is the single most useful view of your receivables, because it turns a long list of unpaid invoices into a clear priority order. This template does the bucketing for you so you can spend your time collecting, not formatting spreadsheets.
What is inside the template
The workbook has three tabs: the aging report itself, a worked example pre-filled with eight 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 worked example the template ships with, as at 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.
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?
Yes. 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 it by bucket percentage, not just totals. A healthy book keeps roughly 80% or more current and under 10% in the 90+ column. 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?
Most finance teams run an aging report 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?
Yes. 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. See our worked example for the calculation.
Last updated June 9, 2026. This guide is general information, not accounting, tax, or financial advice.