QBO AP Aging Review Checklist for Owners

Prepare a dated payables review

An accounts-payable aging review is a preparation task: show the owner which bills appear outstanding, which documents are missing and which decisions are still needed. A due date is not permission to release a payment, and the oldest item is not automatically the next one to pay.

Start with the owner's approved entity, report date and filters. Preserve the exported report as the baseline for that review. Record when it was prepared so later payments, credits or new bills do not get mixed into an undated working list.

Compare each item with its source

Check the supplier identifier, bill reference, document date, stated due date and amount against the available source. Keep the original report values visible. If a source disagrees, record both values and ask the designated reviewer what to do rather than silently correcting the working copy.

Attach or link the supporting bill in approved storage. Use the team's rules for purchase orders, receipt evidence and approvals. If those rules are unclear, obtain a defined checklist before treating an item as ready for review.

Ready for owner review

PrepareBill reference, supporting sources and recorded approval status.

Next decisionThe authorized owner determines timing and any payment release.

Missing approval

PrepareThe required approver, request date and outstanding question.

Next decisionObtain the actual decision; do not infer approval from silence.

Possible duplicate

PrepareBoth references and the matching fields that prompted the concern.

Next decisionThe reviewer determines whether the records describe the same obligation.

Dispute or credit

PrepareCorrespondence, credit references and the supplier's stated position.

Next decisionThe owner decides treatment and any supplier response.

Activity after the report date

PrepareLater payment or credit evidence in a separate dated note.

Next decisionThe reviewer determines whether to refresh the report or retain the original snapshot.

Example: an old bill with a newer supplier credit

A bill appears in the oldest aging group, but the supplier has recently sent a credit document. The assistant links both records and notes whether an application decision is available. They do not subtract the credit in the working queue merely because the supplier names match.

The owner confirms whether the credit applies to that bill and which system action is appropriate. Preserve the decision with its scope and date. If it remains unresolved, the handoff should show the specific dependency rather than a general “waiting” label.

Build a practical review handoff

Group open items by the decision needed: approval, missing evidence, dispute, duplicate question or payment-status clarification. Include the original item age and assigned owner. Repeated reminders should not reset the history or make an older blocker appear recent.

If the owner supplies priorities, apply those priorities consistently. Avoid inventing payment commitments or supplier concessions. Any customer-facing or supplier-facing message should reflect the owner's actual decision and use the approved communication channel.

Confirm the scope at closeout

Record which items were reviewed, which decisions arrived and which remain open. Link completed actions to their authorized instructions and identify the next owner for unresolved work. A tidy report does not establish that every bill is valid or approved.

Continue with the bill-entry approval queue or define recurring accounts payable support around your evidence and review requirements.