Glossary · Reading the business
In short
This is a report that categorizes a business's accounts receivable by the length of time they have been outstanding. It's a key indicator of cash flow health and collection efficiency.
During due diligence, review the aging of receivables to identify potential bad debts or slow-paying customers. A high percentage of old receivables could signal problems with the business's collection process or customer quality, impacting your future working capital.
Defined by DealRoom.so SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
Pressure-test the numbers before you make an offer
Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.
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