Customer and vendor ageing

See what each customer owes you and what you owe each vendor on a date, split by how many days overdue, invoice by invoice.

For credit controllers, accounts receivable and accounts payable staffUpdated 4 Nov 2026

Before you start

In this article
  1. Steps
  2. How the figures are worked out
  3. Related

Customer Aging and Vendor Aging work the same way. Customer Aging lists open invoices, Vendor Aging open bills. Both read the ledger, so they agree with the receivable and payable accounts on the Statement of Financial Position.

Steps

  1. Open the report and run it

    In the menu on the left, select Reports, then Customer Aging (or Vendor Aging). Choose the filters and select Run.

    1. As at: the date to age on. Anything posted after it is ignored.
    2. Age by: Due date (days past the due date) or Document date (days since the invoice or bill date).
    3. Customer (or Vendor): one, or All customers.
    4. Run.
    5. Export to Excel: the summary or the detail, as on screen.
    6. The totals: Total receivable (base currency), Not yet due, Over 90 days, and the number of customers with a balance.
    7. Search for a customer or a document number.
    8. Summary shows one line per customer; Detail opens every customer to their documents.
    9. Export CSV saves the table.
    10. The age columns.
  2. Read the detail

    Select Detail, or the arrow next to one customer.

    1. The customer, with their total in each age column.
    2. Their open documents, with Document date, Due date and Open (document currency).
    3. Days overdue: from the due date to the as-at date. 0 means not due yet.
    4. Total of every column.
    5. How the figures were worked out, written under the table.

    A Totals by currency table follows, with each currency's open amount in its own currency and in the base currency.

How the figures are worked out

FigureHow it's worked out
Open amount of an invoiceThe invoice less every receipt, credit note, advance applied and reversal posted against it on or before the as-at date, read from the receivable accounts. A reversed invoice and its reversal cancel out and drop off.
Open amount of a billThe bill less payments, debit notes and reversals posted against it on or before the as-at date, read from the payable accounts.
Days overdue (Due date basis)Whole days from the due date to the as-at date. A document not yet due goes in Not due.
Age (days) (Document date basis)Whole days from the document date. There is no Not due column.
Age columnsNot due, 1-30, 31-60, 61-90, 91-120 and Over 120 days overdue (on the document date basis: 0-30 days up to Over 120 days).
Receipts or payments not matched to a documentListed under the customer (vendor) at their own date and aged as if due that day, as negative amounts. Open customer advances are shown the same way.
Over 90 days91-120 plus Over 120.
AmountsIn the base currency. A customer's balance is debit less credit (positive means they owe you); a vendor's is credit less debit (positive means you owe them).