This report was originally built to help auditors determine if the allowance for doubful accounts was reasonable. In that case, they used a historical analysis of collections against year-end balances to determine reasonableness for the previous FY. For example if at the beginning of April they had already collected 75% of the outstanding amount, an allowance of 20% was deemed to high. Of course totals only tell a part of the story and so the detail in this report allows you to look at how one account may impact the overall collectability. Internal staff use this report to focus collection and cleanup efforts to ensure accounts are being managed correctly.

Another use case, along the same lines would be an organization that is looking to improve their days sales outstanding (DSO). Is that case, you may want to establish new procedures and track new receivables seperatly from the historical balances. A typical A/R report dumps balance sin over 90 into a big lump so it won't be as easy to distinguish between balances accumulating in your new AR policy rules vs your progress on collections of historical receivables. 

To the right is a sample of the report out of the box. While you can see how it makes it very easy to view the organizations progress on collection on resolving outstanding invoices, the core process for getting the data is the real value and allows us to use this as a basis for offering a custom version if needed.