Arrears Vintage Loss Calculator

Older AR loses more. This calculator sizes vintage reserves.

Current AR

30-60 day AR

60-90 day AR

90+ day AR

Total loss reserve

$40,250

90+ day bucket loss

$15,300

Weighted loss rate %

23.27%

How the math works

Reserve = sum of bucket × bucket loss rate. Weighted rate = reserve / total AR.

Portfolio-wide weighted loss rates above 15% signal AR staleness or weak collection. Below 6% suggests either very tight collections or possibly under-reserving. 8-12% is typical for stabilized workforce housing.

How to Use

Enter current AR balance.
Enter 30-60 day AR.
Enter 60-90 day AR.
Enter 90+ day AR.
Read aged loss reserve.

Frequently Asked Questions

Standard loss rates?

0-30 days: 2-5% loss. 31-60 days: 15-25%. 61-90 days: 40-55%. 91-120 days: 65-80%. 121+ days: 80-95%. Loss rates accelerate sharply beyond 60 days. Mass landlords: similar curve, slightly shifted.

Reserve method?

Loss rate × balance by bucket = reserve. Update quarterly from actual recoveries. Portfolio-specific refinement improves accuracy. Large portfolios (1000+ units) develop proprietary curves.

Audit signal?

GAAP requires allowance for doubtful accounts. Auditors scrutinize reserves. Under-reserved = restatement risk. Over-reserved = income smoothing concern. Build methodology and document.

What documentation matters here?

Written leases, move-in/move-out inspections with photographs, ledger entries showing every payment and charge, served notices with proof of service, and contemporaneous emails or texts. Courts weigh written evidence heavily; informal understandings rarely stand. Institutional operators run a monthly file audit to catch gaps before they matter. Good paper trails recover most of what's owed.