aged analysis

[/eɪdʒd əˈnæləsɪs/]
nounpl: aged analyses
análise de envelhecimento
1. A financial or accounting analysis that categorizes accounts receivable or payable by the length of time they have been outstanding
The accountant performed an aged analysis to determine which invoices were overdue.
O contador realizou uma análise de envelhecimento para determinar quais faturas estavam vencidas.
2. A breakdown of outstanding debts organized by age intervals to assess liquidity and collection risk
The aged analysis revealed that 30% of receivables were over 90 days old.
A análise de envelhecimento revelou que 30% das contas a receber tinham mais de 90 dias.
3. In general business context, an examination of the aging or deterioration of assets or inventory over time
An aged analysis of the warehouse inventory showed significant obsolescence.
Uma análise de envelhecimento do inventário do armazém mostrou obsolescência significativa.
Aged analysis is a crucial financial management tool in both American and Brazilian business environments. In Brazil, it's particularly important for managing cash flow in companies dealing with credit sales. The term is widely used in accounting departments, finance offices, and by auditors. In the USA, it's a standard practice in credit departments and essential for financial reporting and compliance.
Synonyms / Sinônimos
aging scheduleaccounts receivable agingreceivables analysisaging report
Antonyms / Antônimos
current analysisreal-time analysis

Regional Variations

General Brazilian
análise de envelhecimento
Standard accounting term used throughout Brazil
São Paulo
análise de envelhecimento de recebíveis
More specific variant emphasizing receivables focus
Portugal
análise de antiguidade
Alternative term used in Portuguese accounting practices
USA
aged analysis / aging analysis
Standard in American accounting and finance contexts

Related Words

accounts receivableaging schedulecollection periodcash flow analysisliquidity analysisbad debt allowancereceivables turnover

Related Idioms & Phrases

to age receivables
past due accounts
collection efforts
cash conversion cycle
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