aging(redirected from Aging of Accounts Receivable)
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Related to Aging of Accounts Receivable: accounts receivable aging report
A technique for evaluating the composition of a firm's accounts receivables to determine whether irregularities exist. It is carried out by grouping a firm's accounts receivables according to the length of time accounts have been outstanding. For example, a financial analyst may use aging to determine whether a firm carries many overdue debtors that may never pay their bills.