billing & tax·Product guide
Client statements and debtor aging
Read the running ledger and aging buckets before following up on outstanding balances.
Last reviewed: 21 October 2026
Statements bring invoices, credit notes and recorded payments into one chronological client ledger. Aging buckets help a business decide which balances need attention without hiding the underlying entries.
| Bucket | Meaning | Review action |
|---|---|---|
| Current | Not yet past the agreed due date | Confirm the customer received the document |
| 30 / 60 / 90 days | Past due by the corresponding range | Review reminders and customer communication |
| 120+ days | Long-outstanding balance | Escalate according to your own credit policy |
Aging is a decision aid
The age analysis does not change the underlying invoice, credit note or payment record. Review the ledger before making a collection or accounting decision.