A system comprises at least one financial information management system storing financial data, the financial data including transaction data and account data for at least one account; a data aggregation system operative to retrieve data from the at least one financial information management system, to age the data relative to an aging date based on an account characteristic in addition to or instead of a transaction date, and to aggregate the aged data according to one or more predetermined rules; and a report generation system operative to generate reports from the aged and aggregated data.