Who pays late, and how much cash is tied up in aging receivables. Aging is measured in
days past due, against each invoice's own net terms, so customers on net 30 and net 180 are compared
fairly. Change the as-of date to re-age the book.
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Filters and assumptions: aged by days past due (as-of date minus due date,
due = invoice date plus net terms), so mixed terms are equalized. Not due is open but within terms.
Voids: none (each invoice is open or paid in full); every invoice billed on or before the as-of date
is included. Full detail in the assumptions.
Segment mix: invoice count vs dollars billed
AR dollars by days past due
Outstanding by segment
Days to pay (paid invoices)
Invoices created per week
Outstanding dollars by days past due, over time
Open receivable dollars in each past-due bucket at successive month-ends, up to the as-of date.
Invoice cohort: watch a due-month come due and age
A cohort is the invoices that come due in one month, so they age in lockstep
regardless of net terms. Read down the rows as it ages from just due toward 181+ past due. The share that
reaches 181+ and stays uncollected is a bad-debt loss rate. For a steady-state estimate, pick a
cohort due 7 or more months back so it is fully aged. Recent cohorts understate the loss. Average several
mature cohorts for a reserve rate.