Glossary · Reading the business
In short
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.
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.
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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