aging analysis

[/ˈeɪdʒɪŋ əˈnæləsɪs/]
nounpl: aging analyses
análise de antiguidade
1. An accounting method that categorizes accounts receivable or payable by the length of time they have been outstanding, used to assess collection risk or payment obligations
The company performed an aging analysis to identify overdue customer accounts.
A empresa realizou uma análise de antiguidade para identificar contas de clientes vencidas.
2. A financial analysis technique that groups outstanding debts or receivables into time periods (current, 30-60 days, 60-90 days, over 90 days, etc.)
Based on the aging analysis, 15% of accounts receivable are over 90 days past due.
Com base na análise de antiguidade, 15% das contas a receber estão vencidas há mais de 90 dias.
Aging analysis is a fundamental accounting practice in both Brazilian and American business environments, particularly important for companies managing credit operations. In Brazil, this analysis is commonly required by auditors and financial controllers to assess the quality of assets and establish provisions for doubtful debts (provisão para devedores duvidosos).
Synonyms / Sinônimos
aging schedulereceivables agingpayables agingaged analysis

Regional Variations

General Brazilian
análise de antiguidade
Standard term used in accounting and finance in Brazil
São Paulo
análise de vencimento
Alternative term sometimes used in São Paulo's business community
Portugal
análise de antiguidade
Used in Portuguese accounting practices with same meaning
USA
aging analysis
Standard accounting terminology in American businesses

Related Words

accounts receivableaccounts payablecollectionbad debtallowance for doubtful accountscredit management

Related Idioms & Phrases

aging schedule of receivables
customer aging report
aged receivables listing
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