Debtor Ageing Report Explained: What It Is and How to Use It

What is a debtor ageing report?

A debtor ageing report (also called an accounts receivable ageing report) summarises everything customers owe you, grouped by how many days each invoice has been outstanding. Most accounting software generates it automatically. Standard groupings:

• Current, not yet due
• 1–30 days overdue
• 31–60 days overdue
• 61–90 days overdue
• 90+ days overdue

Why it matters

The report tells you exactly where your cash is stuck. A large balance in the 60+ day columns is a collection problem hitting your working capital directly. Recovery odds fall the longer an invoice sits, the probability of collecting drops sharply after 90 days .

"The ageing report is the first thing I'd look at in any business with a cash pinch. It usually isn't a sales problem, it's a column problem. The money's there, it's just sitting in the 60-plus bucket."

Shane, Head of Growth, FundTap

How to use your debtor ageing report

Treat it as a weekly operating tool, not a monthly report:

• Run it weekly, cash moves faster than a monthly cycle catches.
• Prioritise the largest, oldest balances, that's where the recovery effort pays off.
• Flag repeat late payers, adjust terms or require deposits.
• Follow up on a fixed schedule, structured reminders beat ad-hoc chasing.
• Fund persistent gaps, if you consistently carry large 30–60 day balances, FundTap lets you draw that value now instead of waiting; funds land the same day and the median first fund is 3 days from sign-up (FundTap data, 2026).

How to generate one

• Xero: Reports > Aged Receivables Summary or Detail
• MYOB: Reports > Receivables > Aged Receivables
• QuickBooks: Reports > Who owes you > Accounts receivable ageing summary

When your debtor book is the real problem

If the report always shows big 30–60 day balances, you may not have a collection problem, you have a timing problem. Your customers pay reliably, just slowly. Invoice finance lets you access those invoices' value immediately without changing your terms or customer relationships. FundTap's selective model keeps risk low.

Frequently asked questions