REPORT
U.S. Accounts Receivable Industry Report
Use this report from Dun & Bradstreet to benchmark your A/R performance against industry averages.
Overview of the Q1 2026 Report
The Q1 2026 U.S. Accounts Receivable Industry Report from Dun & Bradstreet shows that 16 of 203 industry segments report 10% or more of their aging dollars are 91+ days past due. These results are similar to Q4 2025, when 18 industry segments reported more than 10% of their aging dollars were severely delinquent (91+ days late).
The Q1 2026 report lists industries by SIC code, along with the percentage of Dun & Bradstreet reporting companies that are current on payments, then slow to 30 days late, slow to 60 days late, slow to 90 days late, and then severely delinquent at 91+ days late.
The Q1 2026 segment data is organized into 15 categories: Agriculture; Business and Professional Services; Chemicals; Construction; Consumer Goods; Energy and Utilities; Food; Machinery; Manufacturing; Metals and Mining; Retail; Technology and Electronics; Transportation; Wholesale; and Wood and Paper. To see the full report, download it here.
Data Preview from the Q1 2026 Report
As a preview of the data available in the full Q1 2026 report, the table below includes the top 15 industries that paid more than 91+ days late during Q1 (January 1 – March 31) 2026.
The table shows that companies in manufacturing, technology and electronics, and business and professional services segments report to Dun & Bradstreet that 10% or more of their accounts receivable dollars are paid severely delinquent (91+ days past due). However, note that many of those industries reporting more than 10% of their dollars severely delinquent still have the majority of their dollars current.
| SIC CODE | INDUSTRY OF TRADE EXCHANGE PROGRAM PARTICIPANT |
% PAYING CURRENT | UP TO 30 DAYS LATE | 30-60 DAYS LATE | 60-90 DAYS LATE | 91+ DAYS LATE |
| 3496 | Mfg misc fabricated wire products | 52.3% | 6.0% | 2.6% | 8.2% | 31.0% |
| 4813 | Telephone communications | 36.7% | 19.2% | 8.5% | 12.0% | 23.6% |
| 48 | Communications | 45.6% | 18.5% | 7.5% | 10.8% | 17.5% |
| 5142 | Whol packaged frozen goods | 69.8% | 10.3% | 1.7% | 1.0% | 17.2% |
| 7359 | Equipment rental/leasing | 36.0% | 10.6% | 18.9% | 17.4% | 17.1% |
| 5531 | Ret auto/home supplies | 49.3% | 2.7% | 24.7% | 7.3% | 16.1% |
| 2741 | Misc publishing | 42.6% | 12.0% | 6.9% | 23.4% | 15.2% |
| 7353 | Heavy construction equipment rental | 53.6% | 20.1% | 8.4% | 3.9% | 14.0% |
| 5033 | Whol roofing/siding/insulation | 69.6% | 10.2% | 4.7% | 2.8% | 12.8% |
| 76 | Miscellaneous repair services | 60.1% | 16.5% | 6.8% | 4.0% | 12.6% |
| 7514 | Passenger car rental | 46.7% | 28.5% | 8.7% | 3.4% | 12.6% |
| 01 | Agricultural Production - Crops | 60.6% | 16.2% | 6.6% | 4.3% | 12.3% |
| 3715 | Mfg truck trailers | 59.9% | 15.9% | 5.2% | 6.7% | 12.3% |
| 25 | Furniture and Fixtures | 64.4% | 15.3% | 5.3% | 2.9% | 12.2% |
| 5734 | Ret computers/software | 67.7% | 13.7% | 4.7% | 2.5% | 11.5% |
Methodology
Dun & Bradstreet’s aging A/R data is supplied by participants in the D&B Global Trade Exchange Program – its commercial trade data network – and aggregated by the industry of the Global Trade Exchange Program participants. Participants contribute their trade payment information to help strengthen reporting of trade credit experiences.
The information provided in articles are suggestions only and based on best practices. Dun & Bradstreet is not liable for the outcome or results of specific programs or tactics undertaken based on your use of the information. Please contact an attorney or financial/tax professional if you are in need of legal or financial/tax advice.
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