Final answer:
An Aging Report is an analysis of accounts receivable categorizing the time invoices have been outstanding. It is used to manage receivables and assess a company's financial health regarding debt collection. The correct answer is A) Aging report.
Step-by-step explanation:
An analysis of accounts receivable indicating 60, 90, and 120 days delinquency is known as an Aging Report. This report categorizes a company's accounts receivable according to the length of time an invoice has been outstanding. It is a critical tool used by businesses to manage their receivables and assess the financial health concerning the collection of debts. The aging report helps in identifying invoices that are overdue for payment and allows companies to take appropriate actions to collect on these debts or to estimate potential write-offs for bad debts.