¶ 1. Overview
The Accounts Receivable Aging Report provides a detailed breakdown of unpaid invoices grouped by Client → Matter, showing how long each balance has been outstanding. It is a core financial management tool used for:
- Monitoring overdue accounts
- Identifying aging receivables for collections
- Reviewing lawyer‑specific or practice‑area receivables
- Supporting month‑end and year‑end financial reporting
- Evaluating client payment behavior
The report displays aging buckets (Current, Over 30, Over 60, Over 90, Over 120) along with trust balances and matter details.
¶ 2. Report Window (Filters Modal)
The modal contains the following sections:
¶ 2.1 Date Range
Defines the reporting period for receivables.
- From Date: 02/01/2026
- To Date: 02/28/2026
This determines which invoices are included in the aging calculation.
¶ 2.2 Report By
- A single‑select option:
- Firm (Standard format for firm‑wide aging reports.)
¶ 2.3 Selection Criteria
- Client / Matter: All Allows filtering by a specific client or matter.
- Lawyer / Timekeeper: All Filters receivables by responsible lawyer.
- Type of Law: All Filters receivables by practice area.
¶ 2.4 Actions
- View Report — Generates the report
- Export — Exports the generated report
- Close — Closes the window
¶ 3. Report Output
¶ 3.1 Header Information
Displayed at the top of the report:
- Firm Name: Demo‑LawPractica‑BC
- Print Date: 02/27/2026
- Report Title: Accounts Receivable Aging By Client
- Date Range: From 2026‑02‑01 to 2026‑02‑28
¶ 3.2 Report Columns
| Column | Description |
|---|---|
| Client No | Client identifier |
| Matter No | Matter identifier |
| Name | Client name |
| Lawyer | Responsible lawyer |
| Type of Law | Practice area assigned to the matter |
| Matter Description | Matter title or description |
| Initials | Lawyer or timekeeper initials |
| Current | Invoices due within the current period |
| Over 30 | Invoices outstanding 31–60 days |
| Over 60 | Invoices outstanding 61–90 days |
| Over 90 | Invoices outstanding 91–120 days |
| Over 120 | Invoices outstanding more than 120 days |
| Total | Total outstanding receivables for the matter |
| Trust | Trust balance available for the matter |
These fields provide a complete aging profile for each client and matter.
¶ 4. Export Options
Available formats:
- Excel
- CSV
Exports preserve grouping and aging buckets.
¶ 5. Best Practices
- Use aging buckets to prioritize collection efforts.
- Filter by Lawyer to review individual performance or responsibility.
- Filter by Type of Law to analyze receivables by practice area.
- Compare Total vs. Trust to identify matters where trust funds may cover outstanding balances.
- Export to Excel for deeper financial analysis or collection workflows.
- Use the report during month‑end to validate AR balances before closing.
¶ 6. Summary
The Accounts Receivable Aging Report provides a comprehensive view of outstanding receivables by client and matter, broken down into aging periods. It supports financial oversight, collections management, and firm‑wide reporting.