A schedule classifying accounts receivable, inventory, or loans by the time intervals they are held.

Specifically, they are organized based on the number of days until they are due or past due. This can be used as an indicator of overall asset quality or probability of repayment in a loan portfolio. It also helps to identify delinquency patterns. Aging schedules may be used to assess the borrowing base of eligible receivables against which funds are advanced in the asset-based lending aging of accounts. This is organized as a listing of accounts receivable by invoice date.