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Aging schedule is an accounting table that shows a company’s account receivables. It is an summarized presentation of accounts receivable into a separate time brackets that the rank received based upon the days due or the days past due. Generally the longer the account balance is overdue, the more likely it will be uncollectable and will lead to the doubtful debt. Therefore many firms create an aging schedule of accounts receivables to follow a pattern of collecting their account and track their percentage of the doubtful debts

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