aging

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Aging

The process of investigating a company's accounts receivable according to how long individual invoices have been outstanding. Analysts can use aging to identify bad debt and/or problems with the company's credit policy.

aging

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.
References in periodicals archive ?
The results obtained showed that chemical nature and viscosity of polyol play an important role as some positive effects on initial thermal conductivity can be obtained only for polyether-polyester based foams; for these systems no negative effects were revealed on the aging phenomena.
Many of the basic research findings are directly applicable in the treatment of diseases and aging phenomena, and have found their way into educational theory and praxis.
Sheet extruded from the nucleated BASF 1184L resin exhibited similar aging phenomena to the unnucleated sheet, although the trends were less pronounced in the case of the nucleated sheet.