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An Aging Report Groups Unpaid Claims or Bills According to Time

An aging report groups unpaid claims or bills according to how long they have gone unpaid, in 30 day brackets. Which date starts the clock decides the rest.

An aging report groups unpaid claims or bills according to how long the money has been outstanding, in 30 day brackets: 0 to 30 days, 31 to 60, 61 to 90, and over 90. Age is the only sort it applies. Not payer, not provider, not procedure, not dollar size. That is the whole definition, and it is also the whole point, because money that is old is money that is at risk.

The question worth your attention is not what the report groups by. It is what date it counts from, because that single setting decides whether the report you print on Monday is describing your practice or flattering it.

The four buckets, and what each one is telling you

The brackets are calendar windows, and each one carries a different meaning in a dental office.

Bucket What it means What it is usually waiting on The move this week
0 to 30 days Normal float Payer adjudication, first statement cycle Nothing. Leave it alone.
31 to 60 days The first honest signal A rejection nobody saw, a missing attachment, a wrong subscriber ID Check status electronically, confirm the payer has the claim
61 to 90 days Something is actually wrong A denial that was never worked, requested radiographs never sent, statements being ignored Call, get a reference number and a name, or open the patient conversation
Over 90 days At risk of never landing Timely filing running out, a balance going cold, a credit that should have been applied Triage by what is still recoverable, not by list order

Two of these are commonly misread.

The 0 to 30 bucket is not a safe zone. Electronic dental claims often adjudicate in one to three weeks, so a clean claim sitting at day 26 with no status response is already unusual. It is just unusual inside a column nobody looks at.

The over 90 bucket is not a graveyard, and it is not a queue. Most practices work it from the top of the list down, which means the oldest and least recoverable claims absorb the effort. The better sort is by what can still be saved: a 95 day claim with three weeks left on its filing deadline outranks a 200 day claim that has none.

Age from which date, exactly

Three dates compete to be the start of the clock, and different systems default to different ones.

Date of service. The clinically honest choice. It is also the date most timely filing deadlines run from, so the report tracks the deadline that actually costs you money.

Date the claim was submitted. Reasonable on its face, and it understates your risk. A claim created three weeks after the procedure is already three weeks into a filing limit that the report has not started counting.

Date of last activity. The dangerous one. Under this setting, every resubmission, every note, every rebill resets the age. A claim that has been outstanding since February drops back into the 0 to 30 column on the day someone resends it, and the over 90 total shrinks without a dollar arriving.

Test yours in five minutes. Find one claim you know has been outstanding for four months and see which bucket it lands in. If it shows in 0 to 30, your report is aging from last activity and your over 90 column is fiction. Fix the setting before you make a single decision from the totals.

This matters more in dentistry than in most of medicine because filing limits are short and uneven. They commonly run anywhere from 90 days to 12 months from the date of service, they vary by payer and by the specific participating provider agreement you signed, and they are frequently shorter for in network claims than for out of network ones. Read your own contracts rather than relying on a number someone quoted at a study club, and record the limit per payer somewhere the person working the report can see it.

Insurance aging and patient aging are two different reports

Running them as one list is the most common reason claims die of old age. They differ in almost every way that matters operationally.

Insurance aging Patient aging
Who owes it The payer, on a submitted claim The patient or guarantor
Clock usually starts Date of service or claim submission Date the balance became the patient's, or the first statement
Hard deadline Timely filing, commonly 90 days to 12 months None, but recoverability falls sharply with age
Typical failure Claim never arrived, or a denial nobody worked Statements going to an old address, no phone follow up
Who should work it The biller, with payer portal and claim status access Front desk or a dedicated collections role, with a script
What ends the line Payment, adjustment, or a documented appeal outcome Payment, a payment plan, or a written off balance

The handoff between the two reports is where money disappears. When a claim is finally denied and the balance becomes the patient's, it has to move from one report to the other with the date reset and the patient told why. Practices that skip the telling part end up with a patient aging column full of balances nobody can explain. Before you move anything, confirm that you are allowed to bill it, because that answer depends on your contract and the denial reason. Our guide on whether a dentist can bill the patient if insurance denies the claim covers the cases where the balance is yours to absorb instead.

What good looks like, with the arithmetic

Benchmarks are less useful than your own trend, but they give you a place to stand. The figures below are the ones commonly quoted for general dental practices, not measured results.

Measure How to calculate it Commonly quoted target
Total accounts receivable Sum of all unpaid balances, insurance and patient Near one month of net production
Days in accounts receivable Total AR divided by average daily net production 30 to 45 days
Over 90 day share Over 90 balance divided by total AR Under 10 to 20 percent
Insurance share of AR Insurance aging total divided by total AR Varies widely by payer mix

Worked through with illustrative numbers, a practice producing 1.2 million dollars net across 240 working days averages 5,000 dollars of production a day. Total accounts receivable of 180,000 dollars gives 180,000 divided by 5,000, which is 36 days in AR. Sitting inside that total:

Bucket Balance Share
0 to 30 days 90,000 50 percent
31 to 60 days 45,000 25 percent
61 to 90 days 22,500 12.5 percent
Over 90 days 22,500 12.5 percent
Total 180,000 100 percent

That shape is healthy: half the money is young, and the tail is small. The number to watch month over month is not the total, which rises with production, but the share sitting past 90 days. A total that grows while the over 90 share holds steady is a busy practice. A total that holds steady while the over 90 share climbs is a collections problem wearing a calm face.

Five ways a dental aging report quietly lies

Credit balances net against the total. Unapplied patient credits and payer overpayments can offset real debt in the summary, so the practice looks better than it is and owes refunds it has not identified. Review credits separately, never inside the aging total.

Claims paid directly to the patient. Where benefits are not assigned, the payer pays the subscriber and the claim can sit in insurance aging forever while the money is already spent. These belong in patient aging the moment the remittance shows payment to the subscriber.

Secondary claims that were never billed. The primary pays, the balance drops to the remaining amount, and the secondary claim is never created because the workflow depends on someone noticing. The residual ages as if it were patient responsibility.

Contractual adjustments not yet taken. If write offs are posted at payment rather than at billing, your aging carries the difference between full fee and contracted rate as if it were collectible. The report is then inflated by an amount you were never going to receive.

Claims sitting with the wrong carrier entirely. Surgical extractions, some implant cases, sleep apnea appliances and trauma often belong on a medical claim, and a dental claim for them can sit unpaid for months before anyone rereads the denial. Our walkthrough of how to bill medical insurance for dental procedures covers which cases qualify and what the medical form needs.

A weekly routine that actually clears the tail

  1. Run insurance aging from 31 days, sorted by payer. Working one payer at a time means one portal login and one phone queue for ten claims instead of ten separate context switches.
  2. Check status electronically before you dial. An electronic claim status response tells you whether the payer has the claim at all, which resolves a large share of 31 to 60 day lines without a call.
  3. Separate the no response lines from the denied lines. No response is usually a transmission or identification problem. Denied is a clinical or coding argument, and it needs the person who can make that argument. Denials tied to code selection, such as a procedure the payer says was billed at a higher level than the record supports, take a different approach. See how to overcome a dental claim denial for upcoding.
  4. Flag anything within 30 days of its filing limit. These jump the queue regardless of dollar value, because after that date the balance is a write off and not a receivable.
  5. Log the reference number, the representative's name and the date on every call. Without it, the next person restarts the conversation, and the claim ages another two weeks.
  6. Move anything truly finished off the report. A denied implant claim that will not be overturned should become a patient balance or an adjustment, not a permanent resident of the over 90 column. If you are not sure the denial is final, our breakdown of why a dental implant claim gets denied separates the appealable reasons from the structural ones.

One regulatory note. Many states have prompt payment laws requiring clean claims to be paid within a set window, often in the range of 30 to 45 days, and self funded employer plans governed by federal law generally fall outside those state statutes. That is why two patients whose cards carry the same carrier name can produce claims that behave completely differently at day 60. Rules on prompt payment, on collections and on whether medical and dental debt appears on a consumer credit report have all changed in recent years, so as of this writing, confirm the current position with your state insurance department and your own counsel before you set policy from them.

Where the report stops being useful

An aging report tells you that money is old. It does not tell you why, it does not tell you which lines are worth the next hour, and it never tells you that a claim paid at the wrong rate, because a partially paid claim leaves the report entirely. That is the blind spot: underpayment does not age, it just quietly settles. Curo works the insurance side of this by tracking every claim against what the plan should have paid and surfacing the ones that need a human, and it runs patient balances through a follow up sequence instead of a statement cycle, which you can see on our balance collection page.

The habit underneath all of this is smaller than any software. Print the aging summary on the first of the month, write down four numbers, total, over 90 share, insurance share and days in AR, and keep them in the same place for a year. Most practices have never seen those four numbers side by side across twelve months. The first time you do, the pattern in them will tell you more about your collections than any single list of claims ever has.

Frequently asked questions

What are the standard aging report buckets?

Almost every practice management system uses 30 day brackets: 0 to 30 days, 31 to 60, 61 to 90, and over 90. Some add a 120 day or 180 day column, which is worth turning on, because a single over 90 bucket hides the difference between a claim that is late and a claim that is very likely dead. The brackets are calendar windows, not business days.

Does the aging clock start at the date of service or the date the claim was submitted?

That depends on your system setting, and you have to check rather than assume. Aging from the date of service tracks the timely filing deadline, which is the deadline that actually costs money. Aging from the submission date or from last activity makes the report look healthier than it is, because every resubmission resets the age of a claim that has been outstanding for months.

What is a good percentage of accounts receivable over 90 days?

Under 10 to 20 percent of total accounts receivable is the range most commonly quoted for dental practices, with the lower end treated as strong performance. Treat it as a direction rather than a grade. A practice with heavy orthodontic contracts or a large medical cross coding volume will sit higher for structural reasons, so the useful comparison is your own number three months ago.

How is an insurance aging report different from a patient aging report?

An insurance aging report lists balances a payer still owes, aged from the claim. A patient aging report lists balances the patient owes, aged from the statement or the date the balance became theirs. They need different people, different scripts and different deadlines. Mixing them into one report is the most common reason unpaid claims sit untouched past their filing limit.

How often should a dental office run the aging report?

Run the insurance aging weekly and work it in a protected block. Run the patient aging at least twice a month, aligned with your statement cycle so you are never calling about a balance the patient has not yet received. Review the summary totals monthly with the owner, because the shape of the buckets over time says more than any single week's list.

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