A billing and coding specialist is preparing an accounts receivable aging report. The specialist should expect the report to include which of the following?

The accounts receivable aging report is a financial tool used by billing and coding specialists to track outstanding balances owed to a healthcare provider. This report categorizes the amounts due based on the length of time they have been outstanding, providing a snapshot of accounts that require attention.

The correct choice focuses on outstanding balances organized by date. By presenting the information in this manner, the report helps identify which accounts are overdue and for how long, enabling specialists to prioritize follow-ups and collections efficiently. This organization is critical in managing cash flow and ensuring that the practice receives payments in a timely manner.

The other options do not align with the primary purpose of an aging report. For example, payments received in the last month are transactions already recorded and therefore would not be included since the report focuses on outstanding amounts. Likewise, pending insurance claims do not represent the received debts currently owed, as they reflect expected income rather than actual outstanding balances. Lastly, patient demographics information is generally kept in a separate database and is not relevant to the aging of receivables. Thus, focusing on outstanding balances organized by date is essential for effectively understanding and managing accounts receivable.