QuickBooks A/R Aging Summary (and Aging Detail)
A point-in-time snapshot bucketing open receivables by how overdue they are, which people read as a stable list of "who owes what" when it is really an as-of reclassification whose buckets and totals move every day it is re-run.
The shape, how the file is really laid out
Preamble rows: company, "A/R Aging Summary", and "As of <date>". Summary form
puts customers on rows and aging bands across columns, Current, 1-30, 31-60,
61-90, 91 and over, plus a right-hand TOTAL per customer, closing with a grand
TOTAL row. Detail form lists individual open transactions (Date, Transaction
Type, Num, Customer, Due Date, Open Balance) landed in one band. Sub-customers
and jobs nest under a parent with subtotal rows. Credit memos, overpayments and
unapplied credits appear as negative open balances, e.g. (500.00).
The traps
The aging clock has two documented origins, days past the due date, or days from the transaction date, set by a report preference; a reader who assumes due-date aging misreads every bucket by the payment-terms window when the file was aged by transaction date.
- Every trap in this export, worked through
- The reconciliation anchor, the total the file asserts about itself
- The refusal cases, when to stop and ask instead of guess
Reference: Intuit QuickBooks Online Help, "Accounts receivable aging" reports · QuickBooks Desktop "Age from due date / transaction date" report preference (reference only)