Accounts Receivable Aging Report — illustrative example

INPUT
As of September 30: invoice A due September 20 has USD 100 open; invoice B due October 5 has USD 200 open.

RESULT
Using days past due: A is 10 days overdue, in the 1–30 bucket. B is current.
Current: USD 200. 1–30 days: USD 100. Total open: USD 300.

REVIEW
Choose the aging date and bucket boundaries before grouping receivables. Use the remaining balance after payments and credits, and state whether aging starts at the due date.

This is a teaching example, not a live execution record.