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 ?
About the diffusion rate, the results obtained show no effect (except for foam ED43B) of the fillers on the aging phenomena: the slopes of the curves of thermal conductivity versus time are similar for both filled and unfilled foams.
The global aging phenomena opens new opportunities and practice arenas for health care social workers.
Otherwise, they are subjected to aging phenomena (i.e., the increase with time of thermal conductivity) that are essentially related to the diffusion process of the gases inside the cells.