Module 5: Reading Your AR Aging Report | RCM Foundation Series | Continuity Practice Partners
RCM Foundation Series  ·  Continuity Practice Partners
Round 2  ·  Module 5 of 6
Module 5  ·  Reading Your AR Aging Report
What an AR Aging Report Is

Your AR aging report is a snapshot of every outstanding balance your practice is owed, sorted by how long it has been sitting unpaid. It organizes your accounts receivable into buckets based on age — typically 0 to 30 days, 31 to 60, 61 to 90, 91 to 120, and 120 days or more — so you can see at a glance where your money is and how long it has been waiting.

Days in AR tells you your average. The aging report shows you the distribution underneath that average. Two practices can have the same days in AR number while looking completely different on an aging report — and the distribution is what tells you whether your follow-up process is working.

In plain terms

The aging report answers: of everything we are owed right now, how old is it? Money in the 0–30 day bucket is normal. Money piling up in the 90+ day buckets is a problem — and the older it gets, the harder it is to collect.

The Aging Buckets

Each bucket represents a different stage in the collection timeline and carries different implications for what action your team should be taking.

BucketWhat It MeansStatus
0–30 daysClaims recently submitted, still within normal payer processing time. No action needed yet.Normal
31–60 daysClaims should be adjudicated by now. Begin follow-up on anything not yet paid or responded to.Follow up
61–90 daysPayment is overdue. Active follow-up required. These accounts need to be worked now, not queued.Urgent
91–120 daysSerious delay. Risk of timely filing expiration for some payers. Escalate immediately.Escalate
120+ daysHigh risk of write-off. Many payers will not pay past this point. Last chance for recovery on most accounts.Last chance
The Benchmark: AR Over 90 Days

The single most-watched number on an aging report is the percentage of your total AR that sits in the 90-days-and-over buckets. This is the metric that tells you whether your follow-up process is keeping pace with your volume — or falling behind.

Target
<15%
of total AR over 90 days
Watch Zone
15–25%
follow-up gaps forming
Action Required
25%+
collections at risk

If more than 25% of your AR is sitting beyond 90 days, a significant portion of what you are owed is in jeopardy. Payer timely filing limits, patient balance write-offs, and the practical difficulty of collecting old debt all work against you the longer these accounts sit unworked.

What Causes AR to Age

Balances pile up in the older buckets for a small number of reasons, most of which are workload and process problems rather than payer problems:

  • Insufficient follow-up staffing or capacity — more claims are coming in than the team can work, so older accounts get pushed aside
  • No defined follow-up workflow — accounts are worked reactively rather than by age and priority, so the oldest accounts do not get consistent attention
  • Unworked denials — denied claims that are not appealed or corrected sit in AR aging toward uncollectable
  • System transitions — billing interruptions during an EMR or PM migration commonly leave a backlog of claims that age during the transition period
  • Patient balances not billed promptly — patient responsibility that sits unbilled or unappealed after insurance pays adds aging volume to your report
During a software transition, AR aging is one of the first things to deteriorate. If your practice is mid-transition or recently converted, your 90+ day bucket is the number to watch weekly — not monthly. Catching a spike early is far easier than working a backlog that has been building for three months.
How to Read the Report Practically

Pull your aging report at the same time each month. Look at three things in order: the total AR balance, the percentage in the 90+ day buckets, and the trend in those buckets compared to last month.

If your 90+ percentage is rising month over month, you have a follow-up gap. If a specific payer is overrepresented in the older buckets, you may have a contract, authorization, or credentialing issue with that payer specifically. If patient balances dominate the older buckets, your time-of-service collection and statement processes need attention.

Your aging report is most useful when you run it the same way every time — same date range, same filters, same grouping. Changing the parameters month to month makes it impossible to compare and trend. Pick a format and stick to it.
Knowledge Check
3 questions  ·  pass all 3 to unlock the next module
1. What does an AR aging report show that days in AR does not?
2. A practice has $200,000 in total AR. $62,000 of that is in the 90-days-and-over buckets. What is their AR over 90 days percentage, and what does it indicate?
3. A practice notices that one specific payer is consistently overrepresented in their 61–90 day and 91–120 day aging buckets. What should they investigate first?
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