Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
A counterparty sends a reconciliation statement and asks you to "urgently pay off the 45-day overdue amount." You open the card — the total debt amount is there, but it's unclear against which invoices it is "hanging" and how many days it has already been overdue. You can't make a payment blindly: part of the amount may not yet be due, while part is already long overdue. This is exactly when you open "Customer Debt by Debt Aging." The report breaks down each customer's entire debt by overdue intervals (0–30, 30–60 days, etc.) — and you immediately see where the real overdue is and where it's normal current receivables.
1. Purpose
The report shows accounts receivable from customers, broken down by debt aging intervals (analogous to the "Accounts Receivable by Debt Aging" report). It answers two questions: who owes and how overdue the debt is. It is used to control overdue debt, work with debtors, assess the allowance for doubtful debts, and prepare for a reconciliation statement.
2. Where to find it
Two ways:
- "Sales" section → "Reports" block → "Customer Debt by Debt Aging."
- Or "To the Manager" / "Reports" → Accounts Receivable → Customer Debt by Debt Aging.
To open it directly in 1C — via the menu "Tools" → "Follow navigation link", pasting:
e1cib/list/Отчет.ЗадолженностьПокупателейПоСрокамДолга
2a. How to find out your release
"Help" → "About the program" (or the "i" icon in the top right corner). In the window you will see the platform version (for example, 8.3.24.xxxx) and the configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)." If your number differs, the names of fields and columns may slightly diverge from this instruction.
3. How to fill it out (configure the report)
This is a report, not a document — you don't "post" it, you generate it. But what you see depends on the settings, so every field matters.
| Field / setting | Why it matters and what happens if you get it wrong |
|---|---|
| As of date (REQUIRED) | The date on which the debt is calculated and from which overdue days are counted. If you set yesterday's date instead of today's, the "debt days" will shift and the intervals will be different. Usually the current date is set. |
| Organization (REQUIRED if there are several in the database) | Which legal entity we calculate the debt for. If you forget to switch it, you'll see someone else's receivables and won't find the counterparty you need. |
| Debt aging intervals | The boundaries of the overdue "buckets": by default 0–30, 30–60, 60–90, over 90 days. They can be redefined in the settings (the "Settings" / "Show settings" button). Intervals that are too wide — you won't see exactly where critical overdue begins. |
| Filter by counterparty | Leave it empty to see everyone, or select one — to prepare for reconciliation with a specific customer. |
| Filter by contract | If there are several contracts with the customer, the filter will show the debt for the needed one. Without a filter, debts under different contracts are summed into one counterparty row (when grouping by counterparty). |
| Grouping (rows) | How to break down the rows: Counterparty → Contract → Settlement document. If you remove detail down to the document, you won't understand which sale the overdue came from. |
| Show settlement documents | Expands the debt down to specific invoices/acts. This detail is exactly what you need for a reconciliation statement. |
| Currency | For foreign-currency contracts — view the debt in the currency or in tenge at the exchange rate on the date. If you mix them up, the amount will diverge from the counterparty's card. |
Order: set the date → select the organization → if necessary, configure the intervals and filter → click "Generate."
4. Worked example with figures
Given. LLP "Astana Trade," VAT 16%. We generate the report as of 06.09.2026. Customer LLP "Client-KZ," one contract in tenge. There are three unpaid sales under it:
| Sales document | Date | Debt amount incl. VAT | Days overdue as of 06.09.2026 | Interval |
|---|---|---|---|---|
| Sale No. 101 | 15.08.2026 | 232,000 ₸ | 22 | 0–30 |
| Sale No. 072 | 20.07.2026 | 464,000 ₸ | 48 | 30–60 |
| Sale No. 040 | 01.06.2026 | 116,000 ₸ | 97 | over 90 |
| Total for the client | 812,000 ₸ |
The report will show one row "Client-KZ" with a total of 812,000 ₸ and a breakdown across the interval columns: 232,000 in "0–30," 464,000 in "30–60," 116,000 in "over 90." Overdue debt is "burning" on 580,000 ₸ (48 and 97 days), while 232,000 is still within the normal term.
Where the amount of 232,000 for sale No. 101 came from. Goods for 200,000 ₸ + VAT 16% = 32,000 ₸. When the sale was posted (not the report — the report doesn't create movements!), the following entries were generated:
| Dr | Cr | Amount | Meaning |
|---|---|---|---|
| 1210 | 6010 | 200,000 ₸ | Sales revenue, customer's debt |
| 1210 | 3130 | 32,000 ₸ | VAT payable included in the debt |
| 7010 | 1330 | 140,000 ₸ | Cost of goods written off |
It is precisely the debit balance of account 1210 "Short-term accounts receivable from customers and clients" for each settlement document that the report breaks down by aging. When the customer pays (Dr 1030 Cr 1210), the debt for the corresponding sale will disappear from the report.
5. What the report can do (variants)
The report has no "operation types" like a document. Instead, there are presentation variants and settings:
- By counterparties — a summary: who owes and how much, with a breakdown by intervals.
- With detail down to settlement documents — which invoices the debt is made up of (for reconciliation).
- By contracts — if the counterparty has several contracts.
- Chart — the share of overdue by intervals shown visually.
- With a filter by a single counterparty / contract — preparation for a reconciliation statement.
6. What is generated
Nothing. This is a report. It does not create entries, does not generate ESF or SNT, does not make register movements. It only reads data — the balance of account 1210 and the mutual settlements registers as of the specified date — and shows them as a table.
Entries, ESF, and SNT are created by source documents: "Sale of goods and services," "Certificate of completed work." The report merely visualizes their result. If an amount in the report seems wrong, correct the source document, not the report.
7. Printable forms
The report has no separate regulated printable form. The generated table you:
- print with the "Print" button (the printer icon) as is;
- save via "Save as…" to Excel (.xlsx), PDF, .mxl, Word;
- send by email directly from the report form.
For reconciliation with a counterparty, use not this report but the document "Reconciliation statement of mutual settlements" — it has an official printable form with signatures.
8. Common mistakes
"The 'Organization' field is not filled in" — in a multi-company database, no legal entity is selected. Specify the organization in the report header and generate it again.
The report is empty even though there are debts. Reasons: an incorrect date (earlier than when the debts arose), an extra filter by counterparty/contract, or all sales are paid. Remove the filters, set the current date, click "Generate."
The amount in the report doesn't match the counterparty's card. Usually this is a foreign-currency contract: the report shows in tenge at the exchange rate, while the card is in the currency. Check the currency setting and the contract.
The debt "hangs" even though payment went through. The payment is not tied to the same contract/settlement document as the sale. Open the payment document and check the "Contract" field and the debt repayment order ("By document" / "Automatically").
The overdue days are "wrong." The payment term (number of days) is not set in the contract, so the program counts the overdue from the document date. Set the term in the contract card.
9. FAQ
Q: Does the report create entries? A: No. This is an analytical report — it only shows already existing data on account 1210 and the registers. Entries are made by sales and acts.
Q: On which account is the debt calculated? A: On the debit balance of account 1210 "Short-term accounts receivable from customers and clients" (if necessary — taking into account advances on 1210/related accounts).
Q: How do I set my own intervals, for example 0–15, 15–45, over 45 days? A: Open the report's "Settings" / "Show settings," find the debt aging intervals parameter and set your own boundaries, then generate the report.
Q: From which date are the overdue days counted? A: From the payment term under the contract. If the term is not set — from the sales document date to the date specified in the "As of date" field.
Q: Why did the same counterparty end up in several intervals? A: Because it has several unpaid documents with different dates. Each falls into its own interval — this is normal, the total per row is summed.
Q: Does the report account for advances issued by customers? A: The report shows precisely accounts receivable (what the customer owes you). Advances received are payables; they do not appear in this customer debt aging report; for the full picture, use the "Reconciliation statement" or the balance sheet for account 1210.
Q: Can I see the debt broken down by managers or invoices? A: Down to invoices — yes, enable detail down to the settlement document. A breakdown by managers depends on whether this attribute is maintained in the contract/documents.
Q: How does it differ from the "Reconciliation statement"? A: The debt aging report is for internal control of overdue debt (intervals, chart). The reconciliation statement is a two-sided document with a printable form and signatures for agreement with the counterparty.
Q: How do I export to Excel to send to debtors? A: Generate the report → "Save as…" → select .xlsx (or send it by email with the send button directly from the form).
Q: What is the current VAT rate in the debt amounts? A: From 2026, the VAT rate in the RK is 16%. The debt in the report is shown incl. VAT if the sale was taxable — that is, taking into account the 16% included in the amount on account 1210.
10. Related documents
The report "feeds" on data from these documents:
- Sale of goods and services, Certificate of completed work — form the debt (Dr 1210 Cr 6010, Dr 1210 Cr 3130) and ESF/SNT.
- Receipt to the settlement account, Incoming cash order — pay off the debt (Dr 1030/1010 Cr 1210) and remove it from the report.
- Debt adjustment, Offset of advances — change the mutual settlements balance.
- Reconciliation statement of mutual settlements — entered "based on" the counterparty data for official agreement of amounts.
Documents are not entered based on the report itself — from it you navigate (by double-clicking a row) to a specific settlement document to make sense of the figures.
How to find out your release
"Help" → "About the program" — there the 1C:Enterprise platform version and configuration release are shown. This guide was compiled and verified on release "Accounting for Kazakhstan," edition 3.0, version 3.0.74.2. In other releases, individual column and setting names may differ.