This is by far the most common report we are asked to deliver in Excel. Every AP department uses this report to help determine which vendors need to be paid and which vendors need attention. It's also a favorite request of the auditors. There is a nice version of this report in GP; however, it requires being logged in, and it's not (easily) exportable to Excel. We see many organizations wanting this report in Excel, so they can use Excel features to review large amounts of data effortlessly.
This report is for all companies. It allows sharing the ability to generate an aged trial balance, regardless of who can and cannot log into GP.