The aging reports are used by management to determine what files should be worked on first (see aging reports attached).

  • In the instant case, the sentence does not terminate in a period before the opening parentheses, therefore the parenthetical is a part of the sentence and does not being with a capital letter. The same meaning can be conveyed by terminating it and then opening the parentheses with a capital letter. In other cases, it depends on what is intended to convey. – Kris Aug 5 '14 at 14:24

It depends.

Is the term aging reports in the parentheses the title of the documents attached or merely a description of those documents? If it is a title, capitalize. If not, don't.

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