AR Aging 60+ Days, Sage

Share of accounts receivable balance aged 60+ days. The cash-at-risk early warning that tells you which money you are owed may never arrive.

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At a glance

The percentage of your total open accounts receivable balance that has aged 60 or more days past invoice date. This is the cash-at-risk number: once a B2B invoice crosses 60 days it is statistically far less likely to be collected in full, and every day beyond that the probability falls further. A high or rising 60+ share is the earliest reliable signal that working capital is silently leaking into uncollectable receivables. The card reads the AR sub-ledger by aging bucket and surfaces the 60+ slice as a single governable number, dimension-tagged in Sage Intacct so finance can pivot the at-risk cohort by Customer, Class, Department, or Entity and route each collection conversation to the right owner.

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Calculation

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Worked example

1. 18% is above the 15% alert line, and on a 28M USD business that is 766,000 USD of receivables that should already be ringing alarms. This card is a Hero for a reason: of every working-capital metric, the 60+ AR share is the one most predictive of an actual cash shortfall a quarter from now. The arithmetic is blunt. Collection probability drops sharply past 60 days, falls hard past 90, and approaches write-off territory past 120. The 383,000 USD in the 61-90 bucket is still very collectable with active chasing; the 170,000 USD in 120+ is the cohort where finance should already be modelling a bad-debt provision.
2. The 30D vs prior trend is the part that turns a number into a decision. On this account the 60+ share climbed from 12% to 18% in a single month, a 6-point deterioration. That is not noise; it is collections losing ground. Pivot the 60+ cohort by Customer and the story usually concentrates: here, 60% of the increase traced to two chain accounts that had both quietly stretched from Net-30 to paying at 75 days. The Customer dimension cut surfaced exactly which accounts, so the credit controller could open those two specific conversations rather than chasing the whole ledger.
3. The 120+ bucket is where you stop chasing and start provisioning. The 170,000 USD aged past 120 days on this account is the cohort the auditor will ask about at year-end. Best practice is to review each 120+ balance, decide collectable vs doubtful, and book a bad-debt provision for the doubtful portion through a journal in Intacct rather than carrying it at full value and taking a sudden hit later. Surfacing this cohort six months before the audit is the difference between an orderly provision and an embarrassing year-end surprise.
4. Read this card against DSO, not instead of it. Days Sales Outstanding is the average; the 60+ aging share is the tail. A business can have a perfectly respectable average DSO of 38 days while still carrying a dangerous 60+ tail concentrated in a few accounts, because the average hides the distribution. The two cards together tell you both how fast you collect on average and how much of your AR is genuinely at risk. When the DSO Increase Alert fires, this card tells you whether the deterioration is broad or concentrated.
5. The cross-channel signal is the killer: aged AR on customers who are still placing new orders. Pair this card with AR Aging on Customers with Active Ecom Orders. On this account the join surfaced one chain that owed 96,000 USD aged past 90 days while continuing to place fresh wholesale orders through the BigCommerce B2B portal every week, because no credit hold had been applied. That is a customer being extended more credit precisely as their existing balance goes bad. Intacct alone shows the aged AR; the commerce platform alone shows the new orders; only the cross-connector join shows the contradiction, and it usually pays for the subscription on the first finding.

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Sibling cards merchants should reference together

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Reconciling against Sage

Reports → Accounts Receivable → AR Aging Report (the canonical aged-receivables breakdown by bucket, run as of the snapshot date) Reports → Accounts Receivable → AR Aging Detail (line-level Invoices behind each bucket, the chase list) Reports → Accounts Receivable → Customer Aging (the same aging pivoted by Customer, the cohort this card drills into) Reports → Accounts Receivable → AR Ledger (the underlying open-Invoice and applied-receipt detail) Interactive Custom Report (ICR) built on the AR data source, aging open Invoices into buckets and computing the 60+ slice as a percentage of total open AR, pivoted by Customer and Class dimensions

• Aging “as of” date. The AR Aging Report ages as of the run date. Compare it to the card at the same snapshot date or the populations will differ purely on timing.
• Unapplied cash receipts. A customer payment received but not yet applied to specific Invoices reduces the customer balance but may leave Invoices showing open in detail. This makes the card and a detail report disagree until application completes. The fix is the same as raising your Cash Application Rate.
• Disputed invoices. An Invoice flagged in dispute still ages. Some board packs carve disputed Invoices out of the at-risk count; the card includes them unless the field map says otherwise.

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Known limitations / merchant FAQs

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Tracked live in Vortex IQ Nerve Centre