¿Qué Es Informe de Antigüedad
Una lista de cuentas por cobrar o por pagar agrupadas por tiempo de vencimiento.
Explicación Detallada
Rangos como 0–30, 31–60 dÃas resaltan el riesgo. Impulsa la cobranza y la programación de pagos a proveedores.
Ejemplo
Tu informe de antigüedad de CC muestra $8k con más de noventa dÃas para una cuenta.
Por Qué Es Importante
Prioriza a quién cobrar o a quién extender crédito.
Datos clave
- An aging report (or AR aging report) categorizes outstanding invoices by how long they've been unpaid — typically in 30-day buckets: current, 1-30 days, 31-60 days, 61-90 days, 90+ days.
- AR aging is the single most important AR management report — review monthly minimum, weekly for businesses with significant credit sales.
- Healthy AR aging: 70%+ in current bucket, under 5% in 90+ days. Anything over 10% in 90+ days signals collection problems.
- Collection probability declines sharply with age: 0-30 days = 96%+, 30-60 days = 89%, 60-90 days = 74%, 90+ days = 26% (D&B 2025-2026 benchmarks).
- Aging reports also exist for accounts payable — showing how long YOU've been delaying vendor payments. Used for both cash management and supplier-relationship monitoring.
Cómo se aplica en la práctica
A 12-person agency's owner reviews the AR aging report on the 1st of every month. April 1, 2026 snapshot: $187,000 total AR — $146K current (78%), $26K 30-60 days (14%), $9K 60-90 days (5%), $6K 90+ days (3%). She immediately identifies the 90+ bucket: two clients owe $4K and $2K respectively. She calls both before 11am, recovering $4K within a week and starting a payment plan on the other. The discipline keeps total AR from drifting upward.
Errores comunes
- Not running the report at all, or running it quarterly instead of monthly — late detection compounds collection problems.
- Reading the report without acting — every bucket should trigger specific action (email at 30, call at 60, escalation at 90).
- Treating each invoice independently — better to view by customer total to spot relationship-level problems.
- Including disputed invoices in aging — they distort numbers and obscure real collection issues.
- Failing to compare aging trends month-over-month — spot deteriorating patterns before they become crises.
Preguntas frecuentes
How often should I run an aging report?
Monthly minimum for any business with material AR. Weekly for businesses with significant credit sales or a history of collection issues. Quarterly is too slow for actionable management.
What's a healthy AR aging distribution?
Generally: 70%+ in current bucket, 15-20% in 1-30 days past due, 5-10% in 31-60 days, under 3% in 61-90 days, under 2% in 90+ days. Industry-dependent — government contractors and construction firms naturally have older AR.
Should I include credit balances in the aging report?
List them separately, not netted against debit balances. Credit balances are usually customer overpayments or unapplied credit notes — they need investigation and resolution, not aging treatment.
How does aging differ for accrual vs. cash basis?
Aging is more meaningful for accrual-basis businesses since AR exists. Cash-basis businesses don't formally track AR (no revenue until cash received), but most small cash-basis businesses still benefit from informal aging tracking to manage collections.
Can I use aging to estimate bad-debt allowance?
Yes — apply different uncollectibility percentages to each aging bucket based on historical experience (e.g., 1% on current, 5% on 30-60, 25% on 60-90, 75% on 90+). The weighted average becomes your allowance for doubtful accounts.
Recursos Relacionados
Última verificación: May 2026
Términos Relacionados en
Consejos de facturación que realmente ayudan
Únete a más de 5,000 freelancers y propietarios de pequeñas empresas. Un correo por semana con consejos prácticos de facturación, tips fiscales y novedades del producto.
Sin spam, nunca. Cancela cuando quieras.