The standard report 'Outstanding Items Debtors' provides an overview of all customer invoices that are not fully paid at a specific point in time. This report is an important part of financial administration and is used to map the short-term receivables of an organization. The report displays the outstanding amounts per customer, supplemented with relevant data such as invoice numbers, invoice dates, due dates, and any paid or outstanding amounts. This allows for immediate visibility into which customers have not (partially) paid yet, how much money is outstanding from debtors, and how long invoices have been outstanding compared to their due date. This report supports accounts receivable management in following up on overdue payments and also serves as a basis for liquidity forecasts, month-end closings, and the annual financial statements.

Example entry 'Doubtful Debts' in the 'Allowance for Doubtful Accounts' journal after the actions 'Provisioning Outstanding Item' and 'Finish Provisioned Outstanding Item'. Transaction type 22 Doubtful Debts.

The standard dashboard 'Outstanding Items Debtors' shows the outstanding items per debtor by age. Click on a debtor in the table to see all outstanding invoices for that debtor. If you do not zoom in on a debtor, the most recent reminder date and the highest reminder status are displayed.

In MKG, it is possible to work with doubtful debtors. This guide explains which components need to be created and configured for this purpose.