Accounts receivable ageing (debtors ageing in Indian and British usage) is a report that lists every unpaid customer invoice and groups the amounts by how long they have been outstanding: not yet due, 0–30 days overdue, 31–60, 61–90, and more than 90. The total in each bucket, by customer, tells the finance team where the cash is, which customers are slipping, and how much may never arrive. The related measure is days sales outstanding (DSO): the average number of days it takes to collect.
Ageing is one of the first dashboards a finance team asks for, because it changes behaviour. A monthly ageing report in Excel shows a problem after it has become expensive; a live ageing dashboard shows an invoice crossing from 30 to 31 days on the day it happens, and a customer whose bucket mix is drifting to the right before their balance becomes a bad debt. Sales managers who can see their own customers' ageing chase earlier; owners who can see the 90+ total by branch ask better questions.
A good ageing dashboard shows the bucket totals as a stacked bar over time, the top overdue customers with their bucket mix, DSO by branch or salesperson, and a drill-down to the invoice list — with each salesperson or branch seeing only their own accounts.
In Klayara, ageing is built from the invoice and receipt tables of your accounting system with a handful of formulas, and appears on the finance snapshot template. The guide accounts receivable ageing dashboard walks through building one.