Oracle Applications :Payables AP Aging Report
In the AP Aging Report, never validated transactions are also showing
How to match AP Aging Report with AP Trial Balance report?
Yes AP Invoice aging report will show never validated invoices which was the intended functionality.
You can refer to the below mentioned note for your reference.
Never Validated Invoice Featuring In Invoice Aging Report
One of the reason why you could not compare is Invoice Aging Report cannot be run with "As of Date" parameter but APTB is run with as of date.