Title: (Optional) Describe the purpose of aging accounts receivable.
Course: Accounting, Advanced (12104-II) > Section: Analyzing Notes/Accounts Payable and Receivable

Description should include

- classification of each receivable by how long it is past due (typically in 30-day increments)
- estimation of the percent of each uncollectible class
- use of percentage calculations in the calculation of uncollectible accounts.