{"ok":true,"canonical_url":"https://dealroom.so/glossary/aging-report","api_url":"https://dealroom.so/api/public/glossary/aging-report","data_freshness":{"sba_records_through":"2026-05-31","fdic_records_through":"2026-03-31","dealroom_last_updated":"2026-06-15","timezone":"America/Chicago"},"source_summary":["Public SBA 7(a) loan records","FDIC institution data","DealRoom lender and franchise enrichment"],"term":{"slug":"aging-report","term":"Aging report","group":"Reading the business","definition":"A document that categorizes accounts receivable or inventory by the length of time an invoice has been outstanding or an item has been in stock. It flags slow-moving assets.","what_it_means":"Reviewing the accounts receivable aging report helps you identify potentially uncollectible debts that need to be written off. For inventory, an aging report highlights items nearing obsolescence, which can impact your acquisition's working capital needs.","url":"https://dealroom.so/glossary/aging-report","official_sources":[],"related":[{"slug":"accounts-receivable","term":"Accounts receivable","url":"https://dealroom.so/glossary/accounts-receivable"},{"slug":"inventory","term":"Inventory","url":"https://dealroom.so/glossary/inventory"},{"slug":"obsolescence","term":"Obsolescence","url":"https://dealroom.so/glossary/obsolescence"},{"slug":"balance-sheet","term":"Balance Sheet","url":"https://dealroom.so/glossary/balance-sheet"}],"related_questions":[{"question":"What happens if a required environmental report (Phase I ESA) identifies potential contamination?","url":"https://dealroom.so/sba-7a/questions/what-happens-if-a-required-environmental-report-phase-i-esa-identifies-potential-contamina"},{"question":"How thoroughly does the SBA review the business valuation report provided by the lender?","url":"https://dealroom.so/sba-7a/questions/how-thoroughly-does-the-sba-review-the-business-valuation-report-provided-by-the-lender"},{"question":"What if my personal credit report shows a minor collection from several years ago?","url":"https://dealroom.so/sba-7a/questions/what-if-my-personal-credit-report-shows-a-minor-collection-from-several-years-ago"},{"question":"What if the lender requires additional environmental due diligence beyond a Phase I report?","url":"https://dealroom.so/sba-7a/questions/what-if-the-lender-requires-additional-environmental-due-diligence-beyond-a-phase-i-report"},{"question":"How often does the SBA require lenders to report on 7(a) loan portfolio performance?","url":"https://dealroom.so/for-lenders/questions/how-often-does-the-sba-require-lenders-to-report-on-7-a-loan-portfolio-performance"},{"question":"What if my personal credit report shows a recent late payment on a minor credit card?","url":"https://dealroom.so/sba-7a/questions/what-if-my-personal-credit-report-shows-a-recent-late-payment-on-a-minor-credit-card"}]},"caveats":["Definitions represent DealRoom's plain-English interpretation for buyers; verify regulatory terms against the official SBA and eCFR sources listed.","Not legal, tax, or financial advice, and not an SBA eligibility determination."],"citation":{"label":"DealRoom.so Glossary — Aging report","url":"https://dealroom.so/glossary/aging-report","source_type":"DealRoom Data"}}