Account statement

An account statement is a report delivered to a customer, typically monthly, on the status of the business transactions between the buying customer and selling business. Statement line items will include recent purchases, payments received, fees and late charges, plus account balance including the status of amounts due by aging, such as 90 days, 60 days and 30 days.

In an ongoing business relationship, a statement is used as a periodic request for payment on the account.

A statement is not to be confused with an invoice.