What technique can be used to display customer open items across different time periods?

Using aging categories is an effective technique for displaying customer open items across different time periods because it categorizes outstanding invoices based on how long they have been overdue. Aging categories typically break down accounts receivable into segments, such as current, 30 days past due, 60 days past due, and 90 days or more past due. This categorization allows organizations to quickly identify which customers have open items that are either recent or significantly overdue, enabling them to prioritize collections efforts based on the age of the debt. This understanding is crucial for effective debt management, as it informs strategies for follow-up and collections based on the likelihood of payment as time passes.

In contrast, while filtering by account type may allow for a focus on specific customer groups, it does not provide a time-based view of the outstanding balances. Sorting by customer names organizes data alphabetically but does not convey information about payment timelines. Summarizing by total debt gives an overview of the amount owed but lacks the critical information regarding account aging, which is essential for effective debt collection strategies. Therefore, the aging categories approach provides a comprehensive view that aligns with best practices in debt management.