I am creating an AR Aging report with Crystla Reports by transferring QB Ent 9 data to SQL Server.  How can I identify Journal Entries with an Open Balance?  What is the best table to pull from?

Sorry, on one hand you are saying Account Receiveable Aging report and then you talk about Journal Entries with an Open Balance? There's no General Ledger Transactions file in QuickBooks so you can't build reports that way. All transactions in QuickBooks have an account field, so QuickBooks creates Balance Sheets and Profit and Loss reports from reading all the sub-ledgers.

Try taking a look at: How do I run a ARAging Summary Report?  

I bring up Journal Entries because those will show on an Aging if they are entered for a customer.

Can I have the SP used for the AgingReportDetail, or any other built in QODBC Stored Procedures, output the results to a table instead of generating a report?  I am using a VB application to connect QB and MS SQL for multiple company files.  If I can have the data sent to a table, I can create the reports I need.

Thanks for the help.

That's:

sp_report ARAgingDetail show Text, Blank, TxnType, Date, RefNumber, PONumber,
Name, Terms, DueDate, Aging, OpenBalance parameters DateMacro = 'Today', AgingAsOf = 'Today'

See: How do I use the QuickBooks Reporting Engine with QODBC? I've heard something about sp_report ? for more.