What is measured by the outstanding balances in an Aging Report?

The outstanding balances in an Aging Report specifically measure the length of time that bills remain unpaid. This report categorizes accounts receivable based on how long they have been outstanding, typically broken down into time frames such as 0-30 days, 31-60 days, 61-90 days, and so forth.

By analyzing these outstanding balances, healthcare providers can identify which accounts are overdue and how long those debts have been pending. This information is critical for managing cash flow, assessing collection efforts, and determining the effectiveness of billing processes. It also helps in making decisions about potential follow-up actions or adjustments in billing practices to improve collections. Thus, the focus of the Aging Report directly relates to measuring the duration of unpaid bills.

In contrast, other options relate to different aspects of financial management or operational efficiency, which do not pertain to the primary purpose of the Aging Report.