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Aging of Accounts Receivable (A/R) Report  

This report lists guarantors who owe the office money. It is based on the guarantor's billing type, primary provider and clinic. Aging is automatically recalculated when the report is generated.


  • If Line Item Payment Plans is turned on, payment plan due amounts are included in the A/R balance. If not turned on, payment plan due amounts are not included in the A/R balance. Also see the Payment Plan Report.
  • For security permissions that affect report access, see Permissions.
  1. In the main menu, click Reports, Standard
  2. In the Monthly section, click Aging of A/R.

  1. Select the report criteria.

As of Date: Automatically filled in with the date of the most recent aging calculation (usually today's date). If you change it to a historical date, all numbers should be accurate except for anticipated PPO writeoffs. 
Group By: Calculate aging by individual patient (Individual) or by family guarantor (Family). Family is selected by default. Aging sums will be different for individual and family depending on the preferences chosen. Grouping by Family combines charges for all family members before they are displayed in the report.

  • Select Individual to view aging for each patient that meets the selected criteria.
  • Select Family to view aging for each family that meets the criteria, with only the guarantor listed as the patient.

Age of Account: Filter which individuals or guarantors show based on aging. If a patient/guarantor has a balance that meets the aging criteria, they will list.
Negative Balances: Select how to handle individuals/guarantors with negative balances.

  • If no option is selected, only those with positive balances will be included.
  • Include negative balances: Include individuals/guarantors with negative and positive balances.
  • Only show negative balances: Only show individuals/guarantors with negative balances (exclude those with positive balances).

Exclude inactive patients: Do not include patients who are marked 'Inactive' on the Edit Patient Information window.
Exclude bad addresses (no zipcode): Do not include patients who have no zipcode entered on the Edit Patient Information window.
Include Last Payment Date (Landscape orientation): Determines whether a Last Payment column shows in the report. Check to display the column and the dates, uncheck to remove the column and dates. If checked, the report will generate and print in landscape orientation.
Billing Types: Highlight the billing types to include or click All to include all billing types.
Providers: Highlight the primary providers to include or click All to include all primary providers. Provider selection is only an option if the logged-on user has the 'Production and Income, View All Providers' permission.
Clinics: If using Clinics, highlight the clinics to include or click All to include all clinics. Only clinics the logged-on user has access to are options. Note: Clinic is determined by the guarantor's assigned clinic if grouped by Family or by the patient's assigned clinic if grouped by Individual (Edit Patient Information window).

  1. Click OK to generate the report. 

Days: Number of days the payment is past due.
The total amount owed by the individual or family before insurance.
W/O Est: The insurance write off estimate amount based on the procedures attached to the claim.
INS Est: The total estimated insurance payment amount to be received from insurance. This is the sum of all claims for the individual or family.
Patient: The amount the patient will pay. Total minus insurance and writeoff estimate.
Last Payment: The date of the last received payment. Only shows if Include Last Payment Date (Landscape orientation) is checked.

To include patient numbers with the names: In Report Setup select "Show PatNum: Aging, OutstandingIns, ProcsNotBilled".

Collections: To make the list smaller for collections purposes, select Age of Account, what to include/exclude, the billing type, and providers/clinics.

To print an accounts receivable report (families with positive balances), select the following options:
Age of Account - Any Balance
Billing Types - All
Providers - All

To print a total practice account balance (all accounts regardless of balance), select the following options:
Age of Account - Any Balance
Negative Balances - Include negative balances
Billing Types - All
Providers - All

To get the Aging of A/R Report and Receivables Breakdown totals to match, see Receivables Breakdown Report.

Questions and Answers
Question: I am comparing my Aging of A/R total from two dates. I expect the differences to be equal to the Production and Income amounts for the period, but it differs. Why?
Answer: If Line Item Payment Plans is not turned on, payment plans are not part of individual account balances and therefore not part of the practice balance, which is the A/R. Every time you create a payment plan you are making a loan and reducing your A/R. Likewise, payments attached to a payment plan do not change your A/R, but do affect production and income.

AR1 - AR2 =
(ProdT2 - ProdT1) - (IncomeT2 - IncomeT1) + (PayPlanPaymentsT2 - PayPlanPaymentsT1) - Change of TP completed amounts of all payment plans.

Question: I am using clinics. When I run reports, the Aging of A/R report shows payment assigned to one clinic, but the Production and Income (P & I) report shows the same payment assigned to a different clinic. Why?
Answer: Each report determines the clinic differently. The Aging of A/R report determines clinic based on the guarantor's assigned clinic (the person technically 'owns' the debt). The P & I report determines clinic based on the clinic assigned to the procedure (place of service).


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