AR aging and dunning pack

Purpose

Build an invoice-level aging schedule and a collection queue from open receivables. The result shows what is overdue, why it remains open, which customer or dispute deserves attention, and what reminder position the dunning policy permits.

Scope

Cover invoice number, customer account, invoice date, due date, original amount, open amount, currency, unapplied cash, credit notes, dispute status, promise-to-pay date, payment history, and dunning stage. Calculate aging as of the supplied cut-off date and group balances into the policy buckets. Draft internal next-action text only.

Excluded: posting cash or credit notes, changing customer master data, sending reminders, collection calls, legal recovery, and tax conclusions.

Data basis

• Open receivables table with invoice and customer identifiers, dates, amounts, currency, and open balance.
• Customer master, payment ledger, unapplied cash, credit-note register, dispute log, and promise-to-pay records.
• Dunning policy defining aging bands, exclusions, escalation owners, materiality, and approved reminder language.

Result

Produce the AR aging sheet with one row per open invoice and a separate memo summarizing total exposure, aging-band balances, top customers, disputed amounts, proposed dunning stage, and unresolved evidence.

Quality criteria

• The sum of invoice open amounts reconciles to the source open-receivables total by currency.
• Days past due uses the due date and stated cut-off date; not-yet-due invoices are not overdue.
• Credit notes, unapplied cash, disputes, and active promises are shown as separate reasons, not netted without evidence.
• Each recommendation cites invoice ID, source row or document, policy rule, and calculation.
• No invoice is assigned a dunning stage when its exclusion reason is unresolved.

Instructions

Preserve source amounts and calculate normalized reporting amounts only when the policy supplies an exchange-rate basis. Use cutoff_date - due_date for days past due, with negative values labelled not due. Match payments and credit notes by invoice ID before customer-level matching. Exclude invoices marked paid, legally held, actively disputed, or covered by an unexpired promise when the policy says so. Rank remaining exposure by policy severity, then open amount, then days past due. Draft one proposed action per invoice; never invent a due date, contact, or promise.

Adapt before use

• Add the dunning policy with aging bands, exclusion rules, reminder stages, and escalation owners.
• Map invoice, customer, payment, credit-note, dispute, and currency columns to the source tables.
• Set the aging cut-off date, reporting currency, exchange-rate source, and reconciliation tolerance.