Glossary · Reading the business
Aging report
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.
What it means in a deal
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.
Related terms
Common questions about Aging report
- What happens if a required environmental report (Phase I ESA) identifies potential contamination?
- How thoroughly does the SBA review the business valuation report provided by the lender?
- What if my personal credit report shows a minor collection from several years ago?
- What if the lender requires additional environmental due diligence beyond a Phase I report?
- How often does the SBA require lenders to report on 7(a) loan portfolio performance?
- What if my personal credit report shows a recent late payment on a minor credit card?
Defined by CapBench 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.
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