A/R balance bucketed by 0-30 / 31-60 / 61-90 / 91-120 / 120+ days. Cash-flow telemetry.
At a glance
AR balance bucketed by age. Standard buckets: 0-30 days, 31-60, 61-90, 91-120, 120+. Cash-flow telemetry; the headline that exposes whether AR is healthy or fraying.
| What it counts | SUM(Transaction.Amount Due) for Transaction.Type = 'CustInvc' and Status NOT IN ('Paid In Full', 'Cancelled'), bucketed by (Today, DueDate) age. |
| Tax treatment | Includes tax. Invoice Amount Due is the customer-owed total including VAT / sales tax. This matches what the customer must pay; it is the cash-flow view, not the revenue view. |
| Shipping | Included in Amount Due. |
| Discounts | Already deducted at Invoice issue. |
| Credit Memos | Open Credit Memos applied to an Invoice net the Amount Due down. Standalone Credit Memos sit in a refund-payable bucket. |
| Cancelled / voided invoices | Excluded. |
| Currency | OneWorld: reporting currency at current FX. Single-subsidiary: native currency. |
| Subsidiary scope | Respects dashboard filter. |
| Bucket boundaries | NetSuite default 0-30, 31-60, 61-90, 91-120, 120+. Configurable per workspace. |
| Time window | RT (real-time snapshot) |
| Alert trigger | >30% in 60+ bucket, fires when the share of AR that is 60+ days overdue exceeds 30%. |
| Sentiment key | ar_aging |
| Roles | owner, finance |
Calculation
Calculated automatically from your NetSuite data. See the At a glance summary above for what the metric tracks and the worked example below for a typical reading.Worked example
A UK omnichannel apparel brand running NetSuite OneWorld. Snapshot 12 Apr 26.| Bucket | Open AR (GBP) | % of total |
|---|---|---|
| Current (not yet due) | £1,840,000 | 51% |
| 1-30 days | £980,000 | 27% |
| 31-60 days | £490,000 | 14% |
| 61-90 days | £160,000 | 4% |
| 91-120 days | £80,000 | 2% |
| 120+ days | £60,000 | 2% |
| Total Open AR (this card) | £3,610,000 | 100% |
- 51% Current is healthy. This bucket holds Net-30 invoices that aren’t yet due. As long as the rolling Current % stays in the 45-55% range, AR is in good shape.
- 27% in 1-30 days is the operational normal. B2B Net-30 customers typically pay within 5-10 days of due date; 27% in this bucket means 27% of AR is “newly overdue” but recoverable through gentle reminders.
- 14% in 31-60 days is the warning zone. These are customers ignoring the first reminder. Collections should escalate to phone calls. Stretching past 60 days is the threshold where loss probability rises sharply.
- 8% in 60+ days is the critical mass. Standard finance-textbook says anything >90 days collects at <50% recovery rate. The card’s alert fires at >30% in the 60+ bucket; today the merchant is at 8%, alarm-free.
- The 120+ bucket of £60K typically maps to 3-8 customer accounts that need a write-off decision or a debt-collection referral. The card surfaces customer concentration so the Controller knows whose problem it is.
Sibling cards merchants should reference together
| Card | Why pair it with Invoice Aging Summary |
|---|---|
| DSO | The single-number compression of the aging buckets. DSO trend tells you whether AR is improving or deteriorating overall. |
| Overdue Invoices Value | Same data, different view. Sum of all overdue (excludes Current bucket). |
| AR Aging Buckets | The detailed customer-level cut. Drill-down to see which customers own each bucket. |
| Cash Application Rate | Tells you what fraction of received cash applies to invoices vs sits in unapplied. Operations health. |
| Credit Hold Orders | Customers in 60+ buckets often trip credit holds on new orders. Predictive linkage. |
| Customer Credit Utilisation | Who’s pushing limits. Forward-looking risk. |
| Cash Collected | Receipts side. Aging is what you’re owed; cash is what you got. |
| Top B2B Accounts | Concentration. If one customer owns 40% of the 60+ bucket, that’s a single-point-of-failure risk. |
Reconciling against the vendor’s own dashboard
Where to look in NetSuite:Reports → Receivables → A/R Aging Summary (or Detail for the per-customer cut) Customer record → Financial → Aging tab for individual accountsThe native A/R Aging Summary report should match this card to within rounding when filtered to the same subsidiary scope and bucket boundaries. NetSuite’s report is the gold standard; this card mirrors it. Adjacent reports that look related but aren’t:
- Customer Aging by Class: useful for B2B segmentation but uses different bucket logic by default.
- Accounts Receivable Register: transaction-level view. Detail rather than bucket summary.
- Sales Order Register: pre-Invoice; not AR.
| Reason | Direction | Why |
|---|---|---|
| Bucket boundaries | Either | NetSuite default is 0-30, 31-60, 61-90, 91-120, 120+. Some accounts customise (e.g. 0-15, 16-30). The card respects whatever is set in the field map. |
| As-of date | Small | Card uses real-time today; report typically uses period-end date. Compare same-day for like-for-like. |
| FX cadence | Small | Card uses current spot rate; report typically uses a saved rate. OneWorld stores see this as a small drift. |
| Credit Memo netting | Either | Some accounts net standalone Credit Memos against the Customer’s earliest open Invoice; some leave them unallocated. The card respects the Customer record’s “auto-apply” flag. |
| Subsidiary inclusion | Either | Native report is single-subsidiary per run; card sums across the role’s allowed scope by default. |
| Pending application | Small | Cash receipts in the unapplied state reduce AR economically but not on the Aging report until applied. The card uses Amount Due, which respects this. |
| Card | Relationship | Why |
|---|---|---|
| stripe.stripe_total_revenue | Stripe captures vs NetSuite Invoices billed | Stripe-paid customers usually clear AR within hours of invoice; AR concentration in 60+ buckets is overwhelmingly non-Stripe (cheque, wire, terms-billed). |
| paypal.pp_total_volume | Same logic | PayPal-routed customers also clear quickly. |
Known limitations / merchant FAQs
What’s a healthy aging distribution for B2B? For Net-30 B2B businesses: ~50% Current, ~25% in 1-30 days, ~15% in 31-60, ~10% in 60+ combined. Anything above 15% in 60+ is a collections-process issue. The Vortex IQ alert default is 30% to allow for distress events; tune it tighter for routine monitoring. Why is the AR balance higher than the GL Revenue figure? AR includes tax (VAT/sales tax) which is not in the GL revenue card. Also AR accumulates over time, while revenue is per-period. A business booking 10M to $15M in AR at any moment. Does the bucket include disputed invoices? Yes by default. Disputes typically flow through a custom workflow that puts the Invoice on hold but doesn’t change Status. The card treats them as overdue. Some accounts add a custom fieldDisputeFlag = T and exclude those from the alert; the field map can register the carve-out.
ASC 606, does it impact this card?
Not directly. AR is the Balance Sheet view of unpaid Invoices. ASC 606 affects how revenue is recognised on the P&L over the contract period; AR is independent.
Cash Sale orders, do they appear here?
No. Cash Sales debit cash and credit revenue in a single step; they don’t create an AR balance. The card is Invoices-only.
Why does the 120+ bucket sometimes flip negative?
Standalone Credit Memos applied to a customer with no open Invoices net the customer balance below zero. That’s a refund-payable, not an AR. Some accounts show it as negative in 120+; some shift it to a “Refunds Due” view. The card follows the workspace setting.
Multi-currency, does the card translate at receipt-time or invoice-date FX?
Receipt-time (current spot). This means the GBP-equivalent of a USD invoice fluctuates day by day. That’s correct for cash-flow planning but creates a small daily drift; ignore it unless rates moved >2% in a day.
What about the 365+ bucket?
NetSuite combines them into 120+. If you want a 365+ cut, the field map can extend the buckets and the card re-renders.
Single-subsidiary vs OneWorld behaviour, anything different?
No. Single-subsidiary collapses scoping; all other logic identical.