RecordSplit

Free template

Accounts receivable
aging template

See what customers owe you, how late it is and who owes the most — as of any date you choose.

A free Excel accounts receivable aging template. List each open invoice with its due date and the balance outstanding on your aging date, and it sorts every balance into Current, 1–30, 31–60, 61–90 or 91+ days, with totals by bucket and by customer.

Download the free AR aging templateStart free with RecordSplit

Excel workbook (.xlsx), 205 KB · No signup or email · No macros · Tested in Excel and Apple Numbers

Version 1.0 · Published · By RecordSplit

Preview

What the workbook
looks like.

Rendered from the downloadable file itself, with six example invoices and an aging date of October 31, 2026.
The Aging summary sheet as of October 31, 2026: $5,750 outstanding — Current $2,000, 1–30 days $1,000, 31–60 days $1,500, 61–90 days $750 and 91+ days $500 — with each bucket's share and invoice count.
Aging summary — total outstanding by bucket, each bucket's share and invoice count. Example data, not customer data.
The Customer summary sheet: each customer's outstanding total split by bucket — Alder Street Studio $2,000 current, Bluebird Bakery $1,750 across 1–30 and 61–90 days, Cedar Lane Dental $1,500 in 31–60 days, Oakridge Realty $500 in 91+ days.
Customer summary — each customer's balance split across the five buckets.
The Open invoices sheet with six example invoices: due dates, original amounts, outstanding balances as of the aging date, days past due from 0 to 122, and buckets from Current to 91+ days, plus one paid / zero balance row.
Open invoices — one row per invoice; days past due and the bucket are calculated from the due date and the aging date.

What AR aging is

Five buckets,
no overlaps.

An accounts receivable aging schedule sorts what customers owe you by how far past due it is on one date. Days past due = aging date − due date, and 0 for anything not yet due. Older buckets usually call for firmer follow-up; these payment reminder email templates get more direct at each stage.
Current
Not yet due, or due on the aging date itself.
1–30 days
1 to 30 days past the due date.
31–60 days
31 to 60 days past due.
61–90 days
61 to 90 days past due.
91+ days
91 or more days past due. The buckets don't overlap, so every open balance lands in exactly one.

The aging date

A snapshot as of
the date you choose.

Days past due and every bucket come from the aging date on Setup — not the computer's clock — so the report only changes when you change that date. For each invoice, enter the balance that was still outstanding on the aging date. If you choose a past aging date, enter the amount that was still outstanding on that date. The workbook does not reconstruct historical balances from later payments.

What's included

Five sheets,
plain formulas.

Plain ranges and standard formulas. Four hidden helper columns on Open invoices feed the summaries; the Read me explains them.
Read me
What an aging schedule is, how the aging date and outstanding balances work, the bucket rules and what the workbook doesn't do.
Setup
Your business name and the aging date — the date the report is as of.
Open invoices
One row per invoice with a balance on the aging date, with room for 1,000. Days past due and the bucket are calculated. Starts with six fictional example rows.
Aging summary
Total outstanding and each bucket's amount, share and invoice count, with a check that the buckets add up to the total.
Customer summary
Each customer's balance by bucket for up to 50 customers you list, plus a row for anyone not listed, so it always adds up to the total.

What it tracks

Nine columns
per open invoice.

Seven you fill in, two it calculates. Only the outstanding balance is aged — the original amount is there for reference.
Columns on the Open invoices sheet
ColumnWhat goes in it
Invoice #Your invoice number. The same number twice is flagged.
CustomerWho owes the money — type it the same way every time.
Invoice dateThe date on the invoice.
Due dateWhen payment was due under your terms.
Original invoice amountThe invoice total, for reference.
Outstanding balance as of aging dateWhat was still owed on the aging date. This is the figure that gets aged.
Days past dueCalculated: days from the due date to the aging date, 0 if not yet due.
Aging bucketCalculated: Current, 1–30, 31–60, 61–90 or 91+ days — or Paid / zero balance, or a row to check.
NotesAnything else — a promised payment date, who you spoke to.

How to use it

Four steps,
the same as the Read me.

  1. Set the aging date

    On Setup, enter the date you want the snapshot for — usually today's date.

  2. List open invoices

    Delete the six example rows, then add each invoice that still had a balance on the aging date, with its due date and that outstanding balance.

  3. List your customers

    On Customer summary, type each customer's name once, the same way as on Open invoices. Anyone you leave out still counts in the totals.

  4. Read the summaries

    Aging summary shows how much is current and how much is 1–30, 31–60, 61–90 or 91+ days past due. Customer summary shows who owes it.

Worked example

Five open invoices,
as of October 31.

The example rows in the workbook. With an aging date of October 31, 2026, an invoice due November 15 is Current, one due October 15 is 16 days past due, September 15 is 46, August 15 is 77 and July 1 is 122.

Bluebird Bakery owes $1,750 across two buckets: $1,000 that is 16 days late and $750 that is 77 days late. A sixth invoice with a balance of $0 shows Paid / zero balance and isn't counted.

Current
$2,000
1–30 days
$1,000
31–60 days
$1,500
61–90 days
$750
91+ days
$500
Total outstanding AR
$5,750

Example figures, not customer data. The five buckets always add up to the total; rows flagged to check are left out of both until fixed.

AR aging or invoice tracker

Two templates,
two jobs.

The invoice tracker is for following every invoice day to day. This aging template is a snapshot of what's still owed, by age and by customer.
The AR aging template compared with the invoice tracker
Compared onInvoice trackerAR aging template
Question it answersWhat have I invoiced, what's been paid, which invoices are overdue?How is what I'm owed spread across Current, 1–30, 31–60, 61–90 and 91+ days, and which customers owe it?
RowsEvery invoice, from issue to paidOnly invoices with a balance on the aging date
PaymentsAmount paid to date on each invoiceYou enter the outstanding balance as of the aging date
SummaryTotals, overdue amount and invoices by statusTotals by bucket, and each customer's balance by bucket
Best forDay-to-day follow-upA month-end or as-of review of your receivables

Limitations

What it
doesn't do.

A spreadsheet aging schedule is only as current as the balances typed into it.
No payment history
If you choose a past aging date, enter the amount that was still outstanding on that date. The workbook does not reconstruct historical balances from later payments.
Manual snapshot
Every invoice and balance is typed in by hand. Nothing updates when a customer pays.
Customer list is typed in
The Customer summary covers the customers you list, up to 50, and doesn't sort itself. Balances for anyone not listed are still counted in one row, so the totals always agree.
Not accounting
It isn't a ledger. It doesn't reconcile with your bank, estimate bad debts, calculate interest or close a period.

Spreadsheet or RecordSplit

When the spreadsheet
isn't enough.

In RecordSplit's invoicing and receivables, balances come from the invoices you issue and the payments you record, and Receivables groups them by customer and age — alongside expenses, revenue and reports.
This spreadsheet compared with RecordSplit
Compared onThis spreadsheetRecordSplit
PriceFree, no signupFree for your first organization; paid plans raise limits (pricing)
Where balances come fromYou type each outstanding balanceInvoices you issue and payments you record, in full or in part
Aging bucketsCurrent, 1–30, 31–60, 61–90, 91+ daysThe same five buckets, grouped by customer in Receivables
Aging dateAny date you choose, with the balances for that dateToday — Receivables doesn't show past dates
ExportIt's already a spreadsheetReceivables exports to Excel and PDF
Follow-upNotes columnSend a payment reminder when you choose; nothing is sent automatically
Collecting paymentNoneNone — RecordSplit doesn't collect card payments online

Questions about AR aging

Is the AR aging template really free?
Yes. The download link gives you the file directly — no signup, email address or account.
What is an accounts receivable aging report?
A list of what customers still owe you on one date, sorted by how far past due each balance is — usually Current, 1–30, 31–60, 61–90 and 91+ days — with totals by bucket and by customer. It shows how much of what you're owed is late, and how late.
Can I run it for a past date, like the end of last month?
Yes, if you have the balances for that date. Set the aging date to the past date and enter, for each invoice, the amount that was still outstanding then. The workbook does not reconstruct historical balances from later payments — it only ages the balances you enter.
Which bucket does an invoice due on the aging date go in?
Current. Only invoices past their due date move into the overdue buckets: 1–30 days covers 1 to 30 days past due, 31–60 days 31 to 60, 61–90 days 61 to 90, and 91+ days anything older.
What happens to a paid invoice?
Enter an outstanding balance of 0 and the row shows Paid / zero balance. It stays visible but isn't counted in any total. You can also simply leave paid invoices off the list.
How is this different from an invoice tracker?
The free invoice tracker follows every invoice from issue to payment. This template is a snapshot of what's still owed on one date, grouped into aging buckets and by customer. Many businesses use both.
Which spreadsheet apps does it work in?
It's an Excel workbook (.xlsx), tested in desktop Excel and Apple Numbers, built with standard functions — IF, AND, OR, COUNT, COUNTIF, COUNTIFS, SUM, SUMIFS, ROUND, DATEDIF and SUBSTITUTE — with no macros, scripts or external links. Apple Numbers doesn't show the bucket colours; the bucket names still appear.
Is my data sent anywhere?
No. The workbook has no macros, connections or external links; your figures stay in the file, wherever you keep it.

Download the free
AR aging template.

Five sheets, standard formulas and six example invoices to delete. No signup or email.
Download the free AR aging templateOr start free with RecordSplit

Excel workbook (.xlsx), 205 KB · No signup or email · No macros · Tested in Excel and Apple Numbers