Aging of Accounts Receivable (A/R) Report

Run the Aging of A/R Report to see all accounts receivable.

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

The Aging of A/R report lists accounts with balances owed. The report can also be run to include accounts with credits. The report 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:
  • If the pay plan logic is Age Credits and Debits in Preferences, payment plan due amounts are included in the A/R balance.
  • To control user access to reports, see Report Setup: Security Permissions.
  • To set other report defaults, see Report Setup: Misc Settings (i.e., Wrap columns when printing and Show PatNum).

Filters

Set the report criteria and filters before running the report.

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. Write-offs are calculated as of the current date.

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

Group By: Select how to group calculation amounts.

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. Check to enable; uncheck to disable. When grouping by Family this is based on the total family balance.

Only Patients With: Include only patients who match selected criteria. Check to enable; uncheck to disable. When grouping by Family this is based on the total family balance.

Age write-off 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 prints the report in landscape orientation.

Exclude income transfers: When checked, Income Transfers (existing income that has been re-allocated) are not aged by the transfer date but instead by the original payment date. Option is only available when Group By is set to Family.

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 indicates the database must be upgraded.

Billing Types: Highlight the Billing Types to include or check All to include all billing types, including those marked hidden.

Providers: Highlight the providers to include. Check All to include all providers, including those marked Hidden on Reports.

Clinics: Only available when Clinics are enabled in Show Features. Highlight clinics to include in the report. Check All (includes hidden) to include all clinics, including those marked hidden.

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

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

Report Preview

Click OK to generate a print preview of the report. The following is an example of the report and explanation of the report columns. For a description of toolbar buttons, see Complex Report System.

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

Note:
  • Negative balances (i.e., credits) are not reflected in aging categories (0-30, 31-60, etc.) These balances are reflected in the Total and Patient amounts.
  • If the preference Transactions attached to a procedure offset each other before aging is enabled, negative adjustments are reflected in balances as of the procedure date, even when the adjustment date is after the As of date.

Report Logic

If Age write-off estimates is checked:

If Age write-off 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 sending accounts to collections (e.g., for non-payment).

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 they differ. Why?

Answer: If Line Item Payment Plans are 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.