AR Aging — who owes you, and for how long

Every open receivable, grouped by how old it is: what is current, and what has slipped into older and older bands. All amounts are in your company's currency — an invoice raised in another currency is converted at the exchange rate frozen on the invoice itself, so a customer who owes you in two currencies still reads as one true total. Read it as the collections meeting on one page — the total is what you are owed; the shape is whether you have a problem. A healthy book is heavy in the young bands; money migrating rightwards, month after month, is the early warning the cockpit's Receivables open tile and the overdue call-out are summarising. Work from the oldest band downwards: it is where statements (§3.9), dunning (§3.5) and credit holds (§3.5) earn their keep.