The Government of Canada’s terminology and linguistic data bank.

aged trial balance [1 record]

Record 1 2010-07-08


Subject field(s)
  • Financial Accounting

Classification of accounts receivable, inventory, or loans by the time intervals they are held.


In a loan portfolio, aging shows the distribution of accounts from the date they are acquired, and is an indication of overall asset quality or probability of repayment. Aging of accounts also reveals delinquency patterns, for example, any loan past-due 30 days, 60 days, 90 days or more - a useful guide in planning collection efforts.


  • Comptabilité générale

Tableau présentant par ordre de dates les éléments composant le solde d'un compte.


L'exemple le plus fréquent est la balance chronologique des comptes clients, dans laquelle on ventile le solde des comptes clients selon leur ancienneté (par exemple, moins de 30 jours, de 30 à 59 jours, de 60 à 89 jours, de 90 à 119 jours et 120 jours et plus).


Campo(s) temático(s)
  • Contabilidad general

Clasificación de las cuentas a cobrar según el tiempo transcurrido desde su fecha de vencimiento. Sirve para controlar la recuperación de saldos y para estimar los importes que se deben considerar de dudoso cobro.


antigüedad de cuentas: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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