When tracking or analyzing accounts receivable, it’s common to use categories based on how many days past due, such as 1-30, 31-60, 61-90, 91-120, and 120+ days past due. This can be done with an Access query. A row with totals can even be displayed at the bottom, just as you would sum columns of numbers in Excel. Consider a query that has columns for DateDue, AmountDue, and DaysOverdue. DaysOverdue is a calculated field and can be used in expressions for other calculated fields.