Accounts receivable ageing report in Excel: every invoice bucketed by days overdue, every customer summarised, worked weekly.
An invoice list that calculates due dates, days overdue and the ageing bucket from today’s date, a summary by customer with share over 60 days and debtor days, and a next-action column so two people never chase the same invoice. Free, no email required.
What is accounts receivable ageing, and how do you read it?
An ageing report lists every unpaid invoice by how long it has been overdue: current, 1 to 30 days, 31 to 60, 61 to 90, and over 90. Read it two ways. By customer: anyone with more than a quarter of their balance over 60 days is a collection problem now, not later. As a whole: debtor days (total outstanding divided by average daily sales) over about 45 for a 7-day-terms business means the terms are not being enforced, not that customers are slow. A bad debt is only deductible once it is actually written off in the books before balance date (Income Tax Act 2007, section DB 31), so the 90-plus column is decided before 31 March, not after. Across 6,190 positive publicly posted reviews of NZ accounting and bookkeeping practices, proactive advice is praised in 42% and problem solving in 16%. Telling a client which three customers are quietly becoming bad debts, a month before they do, is both.
The job this document is doing.
- —The receivables total looks fine because one old invoice is hidden under twenty current ones
- —Two people chase the same customer in the same week, and nobody chases the one that matters
- —A debt is written off in April and the deduction is lost for a year
- —The report is run at year end, when the money has already gone
Open it and use it today.
- 01Invoices sheet: customer, invoice, date, amount and part-payments; due date from your terms, days overdue, bucket (amber 31 to 90, red over 90), last contact and next action dropdown
- 02Ageing summary: buckets and total per customer, share over 60 days (red above 25%), totals, debtor days from annual sales
- 03How to use, including the weekly routine and the write-off rule
Free to use and adapt for your own business. Not legal advice: check contract terms against your own terms of trade and, where it matters, with a lawyer.
Why this document, and not another one.
| Measure (NZ accounting and bookkeeping) | Figure | Rank among 11 praised traits |
|---|---|---|
| Proactive advice praised, positive reviews | 42.2% | 4th |
| Problem solving praised, positive reviews | 15.9% | 8th |
| Deadline reliability praised, positive reviews | 3.1% | 11th |
From 7,571 publicly posted customer reviews of 484 NZ accounting and bookkeeping practices, collected October 2026. Each review carries a single star rating: 4 or 5 stars counted as positive (n=6,190), 2 stars or fewer as negative (n=328, reported as rank order rather than precision, so negative-review figures are rounded). Praise and complaint traits were coded against a fixed taxonomy; no business is named. Full corpus, method and thresholds: the accounting & bookkeeping methodology page. Full findings: the accounting & bookkeeping research study.
Use it alongside
Overdue invoice reminder templates
Day 1, day 7, day 14 with a phone script, and a 30-day final notice, written in plain NZ English with the brackets to replace.
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