I agree with you, Emily - I would like to see A/R aging and the current method does not follow GAAP standards. As invoices are generated they should be transferred to A/R otherwise we cannot predict accurately cash flow or attempt to budget. This is especially true for accounts that have extended pay terms. The work around I've started is to use manual journal entries to post into A/R and then adjust (so I do not get double credits with a single debit) when I receive the payments. Yes, this is a big hassle but it does allow for documentation and then the financial reports are accurate.