Glossary

Aged debtors

Aged debtors is the report that groups the money customers owe you by how long it has been outstanding — a direct read on how well you get paid.

2 min read

Owed to youCustomer invoices, by age

30/60/90+ daysTypical ageing bands

Definition

An aged debtors report (also called an aged receivables report) lists everyone who owes your company money and sorts those receivables into bands by how overdue they are — typically current, 30, 60 and 90-plus days. It turns a single 'owed to us' figure into a picture of which invoices are slipping and by how much.

How it is used

For you, it is the front line of credit control: invoices drifting into the 60 and 90-day columns are the ones to chase before they become bad debt. For a lender, the same report signals how reliably your customers pay and how much cash is tied up waiting — a long tail of overdue invoices is a warning sign. It is also the basis for invoice finance, where the receivables themselves unlock funding. Tightening this up is one of the cleanest ways to improve cash flow without borrowing at all — a credit control checklist helps.