Share of accounts receivable aged 60 or more days for the selected period. The earliest structural warning that cash is stuck in the ledger.
At a glance
The percentage of total open accounts-receivable value that has aged 60 or more days past its baseline date in S/4HANA Cloud FI-AR. The card divides the value of customer open items older than 60 days by total customer open items, then renders the result as a gauge. This is the leading indicator behind DSO. When the 60+ share creeps up, your cash is locked in a small set of slow-paying accounts, and a write-off risk is building before it ever shows in the headline revenue number.
| What it counts | Customer open items (FI-AR) where the aging in days, measured from the document baseline date to the snapshot date, is 60 or more. Built from customer open line items in BSID (and BSAD for cleared items where relevant), or the modern ACDOCA items where KOART = D Customer. The aging bucket convention matches SAP’s standard FI-AR aging in transaction FBL5N and the Manage Customer Line Items Fiori app. |
| How it is calculated | AR Aging 60+ Days % = (value of customer open items aged >= 60 days) / (total customer open items value). Both sides are open-item amounts only; cleared (collected) items drop out. Aging is measured against the baseline date, which in SAP standard is the invoice document date plus the payment-terms baseline offset on the customer business partner. |
| Numerator vs denominator | Numerator is the 60+, 90+, and 120+ aging buckets summed. Denominator is the full open AR across all buckets including not-yet-due. A high ratio can come from a genuine collections backlog or simply from low total AR, so read it alongside the absolute AR balance and DSO. |
| Tax treatment | Gross. Customer open items sit gross of output VAT in the receivables reconciliation account, so both numerator and denominator include tax. The ratio is unaffected. |
| Currency | Group Currency for consolidated views. Each Company Code’s customer 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 | >15% |
| 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 US enterprise wholesale distributor on SAP S/4HANA Cloud Public Edition, Group Currency USD, Net-30 terms across most B2B accounts. Snapshot taken 03 May 26.| Aging bucket | Open AR value | Share of total |
|---|---|---|
| Not yet due | $18,400,000 | 52.8% |
| 1 to 30 days | $7,900,000 | 22.7% |
| 31 to 60 days | $2,960,000 | 8.5% |
| 60 to 90 days | $2,710,000 | 7.8% |
| 90+ days | $2,850,000 | 8.2% |
| Total open AR | $34,820,000 | 100% |
| AR Aging 60+ Days (this card) | 34,820,000 = 16.0% |
- The 60+ bucket is $5.56M, which is 16.0% of total open AR. That edges just above the 15% alert threshold, so the gauge crosses into the warning zone and Ask Viq surfaces the question “Which accounts are driving the 60+ aging?”.
- The 90+ bucket alone is $2.85M. This is the slice closest to becoming a bad-debt provision. Items beyond 90 days on Net-30 terms are 60 days late and warrant escalation through the Receivables Management Cockpit collections worklist.
- A small number of accounts usually dominates. In most enterprise books, three to five customers in the 60+ buckets account for the bulk of the value. Drill into A/R Aging Detail to name them; resolving the top three typically pulls the gauge back under 15%.
- This card leads DSO by a period. Rising 60+ share today becomes rising DSO next period as those balances stay open longer. Watching this gauge gives Finance a head start on the cash-flow conversation before DSO confirms it.
- FBL5N: Customer Line Items (per-customer open-item aging drill).
- Manage Customer Line Items Fiori app: aging buckets and overdue filter.
- Receivables Management Cockpit: collections worklist for the 60+ accounts.
- BP transaction: review customer business-partner payment terms and credit limit.
Sibling cards merchants should reference together
AR Aging 60+ Days is the leading indicator behind the cash-flow cards. Pair it with these to triangulate where the cash is stuck and how fast it is moving.| Card | Why pair it with AR Aging 60+ Days |
|---|---|
| Days Sales Outstanding (DSO) | The lagging summary of what this card leads. Rising 60+ share today becomes rising DSO next period. |
| A/R Aging Detail | The per-customer breakdown behind this gauge. Names the accounts in each bucket. |
| Invoice Aging Summary | The full bucket roll-up across all aging tiers, not just 60+. |
| Overdue Invoice Value | The absolute-value companion to this percentage. Read together to separate ratio effects from real backlog growth. |
| High-Value Overdue Invoices | The largest single exposures inside the 60+ buckets. |
| Top-10 Customer AR Concentration % | Tells you whether the aging risk is concentrated in a few accounts. |
| AR Balance (live, by CompanyCode) | The denominator behind this ratio, sliced by Company Code. |
| Cash Collected | Strong collections drain the 60+ buckets and pull the gauge down. |
Reconciling against SAP
Where to look in S/4HANA Cloud: The closest native equivalents inside the SAP Fiori launchpad are:Manage Customer Line Items Fiori app filtered to open items and aging > 60 days Display Customer Line Items transactionDirect link template:FBL5Nwith the aging analysis layout Receivables Aging Fiori analytical app for the bucket roll-up Embedded Analytics: query CDS viewI_CustomerARAgingfiltered to the snapshot date
https://my{tenant}.s4hana.cloud.sap/sap/bc/ui2/flp#CustomerLineItems-display
To reproduce the card exactly, run the receivables 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 AR. 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 shows a different 60+ share.
- Special G/L items. Customer down-payments and security deposits sit in separate reconciliation accounts. A standard open-item report may include or exclude them depending on the special G/L indicator filter.
- Disputed items. SAP’s Dispute Management can flag an item as disputed without removing it from open AR. It still ages. Confirm whether your local report excludes disputed items.
| 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 layout uses 61+ rather than 60+, items exactly at 60 days move between numerator and denominator. |
| Special G/L inclusion | Either | Customer down-payments and deposits 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. |
| Dispute Management exclusions | Card higher | If your local report hides disputed items but the card sums all open AR, the card shows a larger 60+ value. |