Aged balances

1. Aged balances

   Who owes you and whom you owe, split into buckets by how overdue each amount is (0–30, 30–60 days…), so you know what to chase first.

2. Each party

   One customer or supplier with what they owe (or you owe), spread across the overdue buckets — chase the oldest first.

3. The buckets

   Each row is a customer or supplier, with the amount split into columns by how overdue it is — current, 30, 60, 90+ days.

4. Summary totals

   The totals row sums what customers owe you and what you owe suppliers, per age bucket.