Aging of Accounts Receivable (A/R) Report

In Standard Reports, in the Monthly section, click Aging of A/R.

The Aging of A/R 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.

Watch the Webinar: Aging of Accounts Receivable (A/R)

Note:

As Of Date: Enter the as of date for the report. Defaults to the date of the most recent aging calculation (usually today). If changed to a historical date, totals reflect all transactions up to the date entered except for estimated write-offs.

Age of Account: Select which patients to include based on aging balance.

Group By: Select how to group calculation amounts.

Note:
  • When grouped by family, the report includes patients with negative balances and insurance estimates by default.
  • When grouped by individual, the user will need to manually include patients with negative balances and insurance estimates if desired. This is required if you want an itemized family breakdown (see below).

Exclude Patients With: These options exclude selected patients in the report results. Check to enable; uncheck to disable. When grouping by Family this is based on the Guarantor only.

Include Patients With: Include patients that meet the selected criteria. When grouping by Family this is based on the total family balance.

Only Patients With: Select only patients who match selected criteria. When grouping by Family this is based on the total family balance.

Age writeoff estimates: Check to subtract original write-off estimate amounts from aging category totals. Write-off estimates are aged by procedure date. See Report Logic section below for additional information.

Show last payment date (landscape): Include date of last payment for patients. This will print the report in landscape.

Exclude income transfers: When checked, Income Transfers (existing income that has been re-allocated) will not be aged by the transfer date but instead by the original payment date. Option is only available when grouped by family is checked.

Note:
  • Aging categories on the report may not match other areas of the program when checked.
  • This option is only available for users on MySQL 5.6 or MariaDB. If using MySQL 5.5, a warning will appear explaining to upgrade your database.

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 (includes hidden) to include all clinics. Only clinics the logged-on user has access to are options.

Note: When the report is grouped by family, clinic is determined by the guarantor's assigned clinic. When grouped by Individual, clinic is determined by the patient's assigned clinic.

Generate Query: Click to generate the raw query text of the Aging report.

OK: Click to generate a print preview of the report.

The Aging of A/R report uses the Complex Report System.

Note: The Future dated transactions are allowed text only appears if one or more of the following Account preferences are allowed: Allow future dated payments, Allow future payments, All future dated transactions. Aging may look inaccurate if any of these preferences are allowed.

Below is a description of each column in the report. The columns will vary depending on the report criteria. See Report Logic section below for additional information on how column totals are calculated.

Report Logic

If Age writeoff estimates is checked:

If Age writeoff estimates is unchecked, age columns and Total are based on the billed fee (e.g., UCR fee) and do not subtract write-offs.

To match the totals of the Aging of A/R Report and Receivables Breakdown Report: See Receivables Breakdown Report.

Examples

After a Conversion: Generate an Aging of A/R report to compare the total account balance in the old software with the beginning total account balance in Open Dental.

Collections: Make the list smaller for collections purposes.

Families with positive balances: Create a list of all families with at least one family member with a balance due.

Total practice account balance: Create a list of all account balances regardless if they are negative or not.

Accounts with credits: Create a list of all accounts with a negative balance (i.e., credit)

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).

Question: I want to know how long insurance estimates have been outstanding. How can I find this out?

Answer: Run the Insurance Aging Report.