what is accounts receivable aging 
accounts receivable aging is a periodic report that categorizes a company s accounts receivable according to the length of time an invoice has been outstanding it is used as a gauge to determine the financial health and reliability of a company s customers if the accounts receivable aging shows a company s receivables are being collected much more slowly than normal this is a warning sign that business may be slowing down or that the company is taking on greater credit risk in its sales practices investopedia michela buttignol