Accounts Receivable Aging Report
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.
About This Template
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.
Important Notice
This template is provided for informational purposes. It is not legal advice. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Last updated: February 2026
Get your Accounts Receivable Aging Report, done and ready to use
Fill it in for your situation, adjust it for your state, and download the finished Word and PDF. Let the AI do it in about 5 minutes, or finish it yourself in the editor. Drafting this from scratch takes hours. Finish yours in about 5 minutes for $49, one time.