Share of accounts payable aged 60 or more days for the selected period. The supplier-relationship and working-capital signal Finance watches before vendors start chasing.
At a glance
The percentage of total open accounts-payable value that has aged 60 or more days past its baseline date in S/4HANA Cloud FI-AP. The card divides the value of vendor open items older than 60 days by total vendor open items, then expresses the result as a gauge. A rising number means you are stretching suppliers, which protects cash short term but risks supply disruption, lost early-payment discounts, and damaged vendor terms long term.
| What it counts | Vendor open items (FI-AP) where the aging in days, measured from the document baseline date to the snapshot date, is 60 or more. Built from vendor open line items in BSIK (and cleared-but-reopened items where relevant), or the modern ACDOCA items where KOART = K Vendor. The aging bucket convention matches SAP’s standard FI-AP aging in transaction FBL1N and the Manage Supplier Line Items Fiori app. |
| How it is calculated | AP Aging 60+ Days % = (value of vendor open items aged >= 60 days) / (total vendor open items value). Both numerator and denominator are open-item amounts only; fully cleared (paid) items drop out. Aging is measured against the baseline date, which in SAP standard is usually the invoice document date plus the payment-terms baseline offset configured on the vendor business partner. |
| Numerator vs denominator | Numerator is the 60+, 90+, and 120+ aging buckets summed. Denominator is the full open AP across all aging buckets including not-yet-due. A high ratio can come from either a genuine backlog or simply low total AP, so read it alongside the absolute AP balance. |
| Tax treatment | Gross. Vendor open items sit gross of input VAT in the payables reconciliation account, so both numerator and denominator include recoverable input tax. The ratio is unaffected because tax sits on both sides. |
| Currency | Group Currency for consolidated views. Each Company Code’s vendor open items are translated at TCURR rate type M then summed before the ratio is computed. Single-Company-Code views use Company Code currency. |
| Company Code scope | Respects the dashboard Company Code filter. By default rolls up every Company Code visible to the connected SAP business user / API role. |
| Time window | 30D vsP (default 30D vs the prior 30D) |
| Alert trigger | >30% |
| Roles | owner, finance |
Calculation
Calculated automatically from your SAP 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 enterprise distributor on SAP S/4HANA Cloud Public Edition, two Company Codes, Group Currency GBP. Snapshot taken 03 May 26.| Aging bucket | Open AP value | Share of total |
|---|---|---|
| Not yet due | £1,240,000 | 41.9% |
| 1 to 30 days | £620,000 | 21.0% |
| 31 to 60 days | £410,000 | 13.9% |
| 60 to 90 days | £390,000 | 13.2% |
| 90+ days | £298,000 | 10.1% |
| Total open AP | £2,958,000 | 100% |
| AP Aging 60+ Days (this card) | £688,000 / £2,958,000 = 23.3% |
- The 60+ bucket is £688,000, which is 23.3% of total open AP. That sits below the 30% alert threshold, so the gauge stays in the healthy zone and the Nerve Centre stays quiet. The trendline still appears on the card.
- The 90+ bucket alone is £298,000. This is the slice most likely to trigger a vendor dunning letter or a credit-block from the supplier side. Drill into the Manage Supplier Line Items Fiori app filtered to aging > 90 to see which business partners are most exposed.
- A genuinely low ratio can hide a problem. If total AP halves because procurement paused ordering, the 60+ share can spike even though the absolute backlog shrank. Always read this gauge alongside the absolute AP balance and the vendor count, not in isolation.
- Early-payment discount loss is the silent cost. Vendor terms offering 2% for payment within 10 days are forfeited once items age past the discount window. SAP’s payment program (
F110) can be configured to take discounts automatically; a high 60+ ratio often means the payment run is not being released on schedule.
- FBL1N: Vendor Line Items (per-vendor open-item aging drill).
- Manage Supplier Line Items Fiori app: aging buckets and overdue filter.
- F110: Automatic Payment Program (schedule and release vendor payments).
- BP transaction: review vendor business-partner payment terms.
Sibling cards merchants should reference together
AP Aging 60+ Days is the payables-side mirror of the receivables aging cards. Pair it with these to read both sides of the working-capital cycle.| Card | Why pair it with AP Aging 60+ Days |
|---|---|
| AR Aging 60+ Days | The receivables-side equivalent. Reading both tells you whether you are funding your business on supplier terms or your own cash. |
| Vendor Payment On-Time Rate | The behavioural complement. AP aging is the stock, on-time rate is the flow. |
| Active Vendor Business Partners | Denominator context. A spike in 60+ share alongside a stable vendor count points to a payment-run problem, not a supplier-base shift. |
| Days Sales Outstanding (DSO) | DSO measures how slowly customers pay you; AP aging measures how slowly you pay vendors. The spread is your cash-conversion cycle. |
| AR Balance (live, by CompanyCode) | The receivables stock you can chase to fund the payables you owe. |
| Top Findings Across Company Codes | Multi-entity roll-up that flags which Company Code is dragging the group AP aging. |
Reconciling against SAP
Where to look in S/4HANA Cloud: The closest native equivalents inside the SAP Fiori launchpad are:Manage Supplier Line Items Fiori app filtered to open items and aging > 60 days Display Vendor Line Items transactionDirect link template:FBL1Nwith the aging analysis layout Payables Aging Fiori analytical app for the bucket roll-up Embedded Analytics: query CDS viewI_SupplierAgingGridResult(or the equivalent vendor open-item aging view in your release) filtered to the snapshot date
https://my{tenant}.s4hana.cloud.sap/sap/bc/ui2/flp#SupplierLineItems-display
To reproduce the card exactly, run the payables aging app at the same snapshot date and the same Company Code scope, sum the 60-to-90, 90-to-120, and 120+ buckets, then divide by total open AP. SAP’s aging buckets are configurable, so confirm your bucket boundaries put the 60-day line where the card expects it.
Common mistakes when comparing against SAP’s own reports:
- Baseline date vs document date. SAP ages from the baseline date, which can differ from the invoice document date by the payment-terms offset. A report aging from posting date instead of baseline date will show a different 60+ share.
- Special G/L items. Down-payments and other special G/L transactions sit in separate reconciliation accounts. A standard vendor open-item report may include or exclude them depending on the special G/L indicator filter.
- Cleared items reopened mid-period. A payment reversed after the snapshot reopens an item that was cleared. Run the report at the same snapshot timestamp as the card.
| Reason | Direction | Why |
|---|---|---|
| Baseline date convention | Either | The card ages from the SAP baseline date. A manual report aging from document or posting date shifts items between buckets near the 60-day line. |
| Bucket boundary definition | Either | SAP aging buckets are configurable. If your local aging layout uses 61+ rather than 60+, items exactly at 60 days move between numerator and denominator. |
| Special G/L inclusion | Either | Down-payments and guarantees in special G/L accounts may or may not be in the denominator depending on the report filter. |
| Company Code currency vs Group Currency | Either | Comparing a single-Company-Code report (local currency) against the consolidated card (Group Currency) introduces an FX translation difference. Match scope before comparing. |
| Snapshot timing | Small | The card snapshots on its refresh cadence. A vendor report run minutes later, after a payment posts, drops cleared items and shifts the ratio. |