The metrics that belong on it
- Ageing buckets. Total outstanding split into not yet due, 0–30, 31–60, 61–90 and 90+ days overdue, shown as a stacked bar over the last twelve months so the mix is visible, not just the total.
- Days sales outstanding (DSO). Receivables divided by credit sales, times the days in the period. One number, trended, by branch and by salesperson.
- Top overdue customers. A table of the twenty largest overdue balances with each customer's bucket mix, credit limit and last payment date.
- Collections this month against invoiced, and the collection rate.
- Concentration. The share of total receivables held by the top five customers — a risk figure boards ask about.
- Drill-down. Every figure clicks through to the invoice list behind it.
The data it needs
Three tables from the accounting system or ERP are enough: invoices (customer, date, due date, amount), receipts or payments (customer, date, amount, invoice matched), and the customer master (name, salesperson, branch, credit limit). Outstanding per invoice is the amount less matched receipts; days overdue is today less the due date; the bucket is a formula on days overdue. In SAP Business One, Business Central and Odoo these tables can be read live from the database; from Tally, Zoho Books, QuickBooks or Xero they arrive on a schedule.
Two definitions to agree before building: whether "overdue" counts from the invoice date or the due date (it should be the due date), and whether partially paid invoices age on the remaining balance (they should).
Sharing it safely
Ageing is most useful when the people who can act on it see it — salespeople, branch managers, account managers — and most sensitive when they see each other's accounts. The answer is a row rule: each salesperson sees only their customers, each branch only its own, finance sees everything. The rule should hold in the dashboard, in any download, in the scheduled PDF and in an AI answer, so that one build serves everyone.
Where Klayara fits. Ageing buckets, DSO and concentration are a handful of formulas in Klayara; the dashboard is on the finance snapshot template; row rules by salesperson or branch apply everywhere. See the glossary entry for accounts receivable ageing.