Chapter 25
Who has not paid me?
A customer who owes you thirty days is normal business. A customer who owes you ninety days is a decision you have not made yet, and this list is what makes the difference between the two visible.
This report lists every customer with an open balance and groups it by how long it has been outstanding, so a debt that just started and a debt going stale sit in obviously different columns rather than one blended total.
Reading the columns
The recent column is not a problem — it is simply trade credit doing what it is for. The older columns are where judgement starts: a long-standing customer running thirty days late is usually nothing, while a new customer already past sixty is worth a phone call before it becomes past ninety.
Nothing here is automatic. The report tells you where the money is; whether to chase it, wait for it, or write it off is exactly the kind of case-by-case call that belongs to you and not to a screen.