Accounts Receivable Aging Report

All states Practice Management Updated August 30, 2026 Free Word and PDF

ACCOUNTS RECEIVABLE AGING REPORT

Law Firm Name: [________________________________]

Report Date: [__/__/____]

Reporting Period: [__/__/____] to [__/__/____]

Prepared By: [________________________________]

Reviewed By: [________________________________]

EXECUTIVE SUMMARY

Metric Amount
Total Accounts Receivable $[________________]
Current (0-30 Days) $[________________]
31-60 Days Past Due $[________________]
61-90 Days Past Due $[________________]
91-120 Days Past Due $[________________]
Over 120 Days Past Due $[________________]
Average Days Outstanding [____] days
Collection Rate (%) [____]%

AGING SUMMARY BY CATEGORY

Aging Category Amount % of Total # of Invoices # of Clients
Current (0-30 Days) $[________] [____]% [____] [____]
31-60 Days $[________] [____]% [____] [____]
61-90 Days $[________] [____]% [____] [____]
91-120 Days $[________] [____]% [____] [____]
121-180 Days $[________] [____]% [____] [____]
181-365 Days $[________] [____]% [____] [____]
Over 365 Days $[________] [____]% [____] [____]
TOTAL $[________] 100% [____] [____]

DETAILED ACCOUNTS RECEIVABLE AGING

Client 1

Field Information
Client Name [________________________________]
Client ID [________________________________]
Matter(s) [________________________________]
Responsible Attorney [________________________________]
Billing Contact [________________________________]
Contact Phone [________________________________]
Contact Email [________________________________]
Invoice # Invoice Date Due Date Original Amount Payments Balance Days Outstanding Aging Category
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]

Client Total: $[________________]

Collection Status: ☐ Current ☐ Reminder Sent ☐ Second Notice ☐ Phone Contact ☐ Payment Plan ☐ Collections ☐ Write-Off Pending

Notes: [________________________________]

Client 2

Field Information
Client Name [________________________________]
Client ID [________________________________]
Matter(s) [________________________________]
Responsible Attorney [________________________________]
Billing Contact [________________________________]
Contact Phone [________________________________]
Contact Email [________________________________]
Invoice # Invoice Date Due Date Original Amount Payments Balance Days Outstanding Aging Category
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]

Client Total: $[________________]

Collection Status: ☐ Current ☐ Reminder Sent ☐ Second Notice ☐ Phone Contact ☐ Payment Plan ☐ Collections ☐ Write-Off Pending

Notes: [________________________________]

Client 3

Field Information
Client Name [________________________________]
Client ID [________________________________]
Matter(s) [________________________________]
Responsible Attorney [________________________________]
Billing Contact [________________________________]
Contact Phone [________________________________]
Contact Email [________________________________]
Invoice # Invoice Date Due Date Original Amount Payments Balance Days Outstanding Aging Category
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]

Client Total: $[________________]

Collection Status: ☐ Current ☐ Reminder Sent ☐ Second Notice ☐ Phone Contact ☐ Payment Plan ☐ Collections ☐ Write-Off Pending

Notes: [________________________________]

Client 4

Field Information
Client Name [________________________________]
Client ID [________________________________]
Matter(s) [________________________________]
Responsible Attorney [________________________________]
Billing Contact [________________________________]
Contact Phone [________________________________]
Contact Email [________________________________]
Invoice # Invoice Date Due Date Original Amount Payments Balance Days Outstanding Aging Category
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]

Client Total: $[________________]

Collection Status: ☐ Current ☐ Reminder Sent ☐ Second Notice ☐ Phone Contact ☐ Payment Plan ☐ Collections ☐ Write-Off Pending

Notes: [________________________________]

Client 5

Field Information
Client Name [________________________________]
Client ID [________________________________]
Matter(s) [________________________________]
Responsible Attorney [________________________________]
Billing Contact [________________________________]
Contact Phone [________________________________]
Contact Email [________________________________]
Invoice # Invoice Date Due Date Original Amount Payments Balance Days Outstanding Aging Category
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]
[______] [__/__/____] [__/__/____] $[________] $[________] $[________] [____] [____________]

Client Total: $[________________]

Collection Status: ☐ Current ☐ Reminder Sent ☐ Second Notice ☐ Phone Contact ☐ Payment Plan ☐ Collections ☐ Write-Off Pending

Notes: [________________________________]

AGING BY RESPONSIBLE ATTORNEY

Attorney Name Current 31-60 Days 61-90 Days 91-120 Days Over 120 Days Total
[________________________________] $[______] $[______] $[______] $[______] $[______] $[______]
[________________________________] $[______] $[______] $[______] $[______] $[______] $[______]
[________________________________] $[______] $[______] $[______] $[______] $[______] $[______]
[________________________________] $[______] $[______] $[______] $[______] $[______] $[______]
[________________________________] $[______] $[______] $[______] $[______] $[______] $[______]
FIRM TOTAL $[______] $[______] $[______] $[______] $[______] $[______]

AGING BY PRACTICE AREA

Practice Area Current 31-60 Days 61-90 Days 91-120 Days Over 120 Days Total
[________________________________] $[______] $[______] $[______] $[______] $[______] $[______]
[________________________________] $[______] $[______] $[______] $[______] $[______] $[______]
[________________________________] $[______] $[______] $[______] $[______] $[______] $[______]
[________________________________] $[______] $[______] $[______] $[______] $[______] $[______]
FIRM TOTAL $[______] $[______] $[______] $[______] $[______] $[______]

COLLECTION ACTIVITY SUMMARY

Actions Taken This Period

Action Number Amount Affected
First Reminder Letters Sent [____] $[________]
Second Notice Letters Sent [____] $[________]
Phone Collection Calls Made [____] $[________]
Payment Plans Established [____] $[________]
Accounts Sent to Collections [____] $[________]
Accounts Written Off [____] $[________]

Payments Received This Period

Source Amount
Current Invoices Paid $[________]
Past Due Invoices Collected $[________]
Payment Plan Payments $[________]
Collection Agency Recoveries $[________]
Total Payments Received $[________]

BAD DEBT ANALYSIS

Allowance for Doubtful Accounts

Aging Category Balance Estimated Uncollectible % Allowance Amount
Current (0-30 Days) $[________] [____]% $[________]
31-60 Days $[________] [____]% $[________]
61-90 Days $[________] [____]% $[________]
91-120 Days $[________] [____]% $[________]
121-180 Days $[________] [____]% $[________]
181-365 Days $[________] [____]% $[________]
Over 365 Days $[________] [____]% $[________]
TOTAL ALLOWANCE $[________]

Write-Off Candidates

Client Matter Invoice # Amount Days Outstanding Reason
[________________] [________] [______] $[______] [____] [________________]
[________________] [________] [______] $[______] [____] [________________]
[________________] [________] [______] $[______] [____] [________________]

Total Pending Write-Offs: $[________________]

KEY PERFORMANCE INDICATORS

Metric Current Period Prior Period Change Target
Days Sales Outstanding (DSO) [____] days [____] days [____] days [____] days
Collection Rate [____]% [____]% [____]% [____]%
Realization Rate [____]% [____]% [____]% [____]%
Write-Off Rate [____]% [____]% [____]% [____]%
AR Turnover Ratio [____] [____] [____] [____]
% Over 90 Days [____]% [____]% [____]% [____]%

ACTION ITEMS

Immediate Priority (Over 90 Days)

☐ [________________________________] - Responsible: [____________] - Due: [__/__/____]

☐ [________________________________] - Responsible: [____________] - Due: [__/__/____]

☐ [________________________________] - Responsible: [____________] - Due: [__/__/____]

This Week

☐ [________________________________] - Responsible: [____________] - Due: [__/__/____]

☐ [________________________________] - Responsible: [____________] - Due: [__/__/____]

☐ [________________________________] - Responsible: [____________] - Due: [__/__/____]

This Month

☐ [________________________________] - Responsible: [____________] - Due: [__/__/____]

☐ [________________________________] - Responsible: [____________] - Due: [__/__/____]

☐ [________________________________] - Responsible: [____________] - Due: [__/__/____]

NOTES AND OBSERVATIONS

[________________________________]

[________________________________]

[________________________________]

[________________________________]

APPROVALS

Prepared By: [________________________________] Date: [__/__/____]

Reviewed By: [________________________________] Date: [__/__/____]

Approved By: [________________________________] Date: [__/__/____]

This report should be generated and reviewed monthly. Receivables must be actively pursued until paid or determined to be uncollectible. Prompt follow-up on aging accounts is essential to maintain healthy cash flow.

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About this template

Last updated
August 30, 2026
Jurisdiction
All states
Category
Practice Management

Legal authority

  • ABA Model Rule 1.5 (Fees)
  • ABA Model Rule 1.15 (model safekeeping-property rule; nonbinding—state trust-account and IOLTA rules control)
  • Generally Accepted Accounting Principles (GAAP)

Practice management documents are the internal paperwork that runs a law firm: intake forms, engagement letters, file management policies, and closing letters. Consistent practice management reduces malpractice risk, speeds up billing, and keeps client relationships organized across the life of a matter. Many bar disciplinary complaints trace back to poor practice management rather than bad lawyering, so these templates directly affect a firm's exposure.

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