AR Aging Corporate

Outstanding AR di-grouping berdasarkan umur tagihan (1-30 hari, 31-60, 61-90, 90+) — standar accounting untuk identify problematic receivables.

Path menu: Laporan → Pendapatan & Keuangan → AR Aging Corporate (/reports/ar-aging)

Aging Buckets

Bucket	Umur	Status
Current	0–30 hari	Normal, dalam payment terms biasa
31-60 hari	31–60 hari	Late, follow up needed
61-90 hari	61–90 hari	Critical, escalation
90+ hari	>90 hari	Bad debt candidate, collection action

Threshold bisa di-config sesuai house policy.

Filter

• Periode Cut-off — default today (snapshot saat ini)
• Company — filter specific
• Aging Bucket — show only certain bucket

Output

Summary Aging

• Total Outstanding AR
• % per bucket (Current / 31-60 / 61-90 / 90+)
• Pie chart distribution

Tabel per Company

| Company | Total AR | Current | 31-60 | 61-90 | 90+ | Oldest Invoice Date | Status |

Highlighting:

• 🟢 Current 100% — healthy
• 🟡 31-60 % > 0 — watch
• 🔴 90+ ada — escalation needed

Drill-Down per Company

• List invoices breakdown per bucket
• Last payment date
• Credit limit & utilization

Use Case

• Monthly AR review — finance team check posisi AR
• Bad debt provision — accounting reserve untuk 90+ days
• Collection prioritization — fokus contact yang 60+ days
• Credit risk — company dengan high 90+ ratio = candidate untuk hold status

Tips

• Aging dari invoice date, bukan posted_to_ar date
• Disputed amount — mark notes kalau ada dispute, jangan masuk standard collection
• Write-off — kalau setelah upaya max masih unpaid, accounting write-off ke bad debt expense
• Pair dengan City Ledger untuk overall outstanding view