In line with Accounts Receivable analysis, a derived metric that is used extensively in reporting is AR Average Overdue Amount.
AR Overdue (as of 1-May-2016): $23,456
AR Overdue Invoice Count (as of 1-May-2016): 14
Average AR Overdue (as of 1-May-2016): $1,675
Users analyzing Accounts Receivable data will focus and prioritize collection efforts based on these metrics. A high value for this metric indicates a large loss per invoice write off.