RPT-12 AR Aging & Collections
Certified report viewer — audience: Finance & Sales · metric owner: Daniel Chen (Accountant) · invoices, due dates, receipts and PDC in agreed aging buckets, with customer-scoped access and a reconciliation-total control.
RPT-12
FIN-03
FIN-05
§9.2
Report definition & certification — §9.2 header
Operational
Definition DEF-RPT-12 v6.0
- Report owner
- DCDaniel Chen — Accountant · certifier: Fatima Rashid
- Business definition
- Open AR by customer bucketed on agreed due dates (AR-AGE v6 period rules); receipts and PDC reduce exposure only when allocated / cleared (FIN-03)
- Authoritative dataset
fin.ar_invoices+fin.receipt_allocations+fin.pdc_registry- Refresh cadence
- Daily certified build 06:00 · near-real-time intraday view
- Last refresh
- 17 Jul 2026 13:45 (intraday) · daily build 17 Jul 2026 06:00
- Certification state
- Operational — intraday; daily 06:00 build is the collections baseline
- Definition version
- DEF-RPT-12 v6.0 · effective 01 Mar 2026
- Governing policy versions
- Aging rules AR-AGE v6 · Credit policy CR-2026 v3 · PDC reminders template v2 · Export EXP-CTRL v2
- Reconciliation basis
- Σ buckets = GL 1200 AR control AED 2,339,150.00 · difference 0.00
- Currency / time zone
- AED (base) · due dates on business calendar · Asia/Dubai
Total open AR
AED 2,339,150.00
= GL 1200 control · difference 0.00
Overdue (past due)
AED 959,000.00
▼ 41% of open AR · target ≤ 30%
DSO
34 days
Target ≤ 30 · CR-2026 v3
Disputed balances
AED 402,500.00
1 customer · legal review 21 Jul
Aging buckets — as of 17 Jul 2026Rules AR-AGE v6
| Bucket | Balance (AED) | % of AR | Customers |
|---|---|---|---|
| Current (not yet due) | 1,380,150.00 | 59.0% | 146 |
| 1–30 days past due | 399,400.00 | 17.1% | 31 |
| 31–60 days past due | 447,500.00 | 19.1% | 6 |
| 61–90 days past due | 39,300.00 | 1.7% | 4 |
| 90+ days past due | 72,800.00 | 3.1% | 3 |
| Total — reconciles to GL 1200 | 2,339,150.00 | 100% | 152 |
Lineage — source → transformation → report (§9.2)Lineage v6.0
fin.ar_invoices (posted)→
receipts & allocations applied→
PDC status join (FIN-05)→
aging engine — due-date buckets (AR-AGE v6)→
customer scoping + GL tie-out→
RPT-12 daily build
| Source | Snapshot | Rows | State |
|---|---|---|---|
fin.ar_invoices — open items | 17 Jul 2026 13:45 | 287 | Synced |
fin.receipt_allocations | 17 Jul 2026 13:45 · incl. RCP-2026-0712 | 1,214 | Applied |
fin.pdc_registry — held / deposited | 17 Jul 2026 06:00 · PDC diary | 12 | Joined |
| GL 1200 tie-out | RPT-08 · difference 0.00 | 1 | Reconciled |
| Returned cheque follow-ups | 1 open · RTN reason “insufficient funds” | 1 | Exception |
Working screens: Invoice workspace · Receipts & allocation · PDC diary · cheque lifecycle in WF-06.
Customer aging — Dubai HQ scope (11 of 152)
Scoped to viewer permissions
| Customer | Current | 1–30 | 31–60 | 61–90 | 90+ | Total (AED) | PDC / status | Collector · next action |
|---|---|---|---|---|---|---|---|---|
INV-2026-0455 · due 30 Jul · partial receipt 50,000.00 |
96,600.00 | — | — | — | — | 96,600.00 | No PDC | Daniel Chen · monitor — open balance 46,600.00 after allocation |
Falcon Trading FZ-LLC INV-2026-0311 · service fees Q2 · contact: Khalid Mansour |
— | — | 402,500.00 | — | — | 402,500.00 | Disputed | Fatima Rashid · legal review 21 Jul · credit hold applied |
Noor Development Group INV-2026-0448 · marketing recharge · due 05 Aug |
512,000.00 | — | — | — | — | 512,000.00 | PDC held 250,000.00 | Daniel Chen · PDC due 21 Jul → deposit |
Hessa Al Marri INV-2026-0450 · PR-B-3204 fee · due 28 Jul |
234,000.00 | — | — | — | — | 234,000.00 | PDC held 234,000.00 | Layla Hassan · cheque ENBD ●●●887 due 28 Jul |
Dmitri Volkov INV-2026-0429 · due 05 Jul · reminder sent 12 Jul |
— | 156,750.00 | — | — | — | 156,750.00 | No PDC | Omar Haddad · promise-to-pay 20 Jul recorded |
Sara Lim INV-2026-0452 · due 24 Jul |
122,550.00 | — | — | — | — | 122,550.00 | No PDC | Daniel Chen · auto-reminder scheduled 22 Jul |
Prime Link Realty INV-2026-0433 · referral recharge · due 10 Jul |
— | 84,400.00 | — | — | — | 84,400.00 | No PDC | Daniel Chen · statement sent 15 Jul |
Ravi Patel INV-2026-0388 · lease fee · cheque returned 02 Jul |
— | — | — | 27,300.00 | — | 27,300.00 | Cheque returned | Omar Haddad · AR reopened per FIN-05 · replacement cheque requested |
GulfTech Facilities LLC INV-2026-0441 · re-billed works · due 08 Jul |
— | 38,250.00 | — | — | — | 38,250.00 | No PDC | Daniel Chen · offset against AP proposed (needs approval) |
Marina Vista Owners Assoc. INV-2025-0982 · legacy service fees · escalated |
— | — | — | — | 64,800.00 | 64,800.00 | Legal | Mariam Al Suwaidi · case LG-2026-011 · provision review |
Other customers — outside your scope (142) Balances masked per customer-scope control · ●●●,●●●.●● per account |
415,000.00 | 120,000.00 | 45,000.00 | 12,000.00 | 8,000.00 | 600,000.00 | Aggregated | Various · visible to Finance Manager scope only |
| Total — reconciles to GL 1200 AR control | 1,380,150.00 | 399,400.00 | 447,500.00 | 39,300.00 | 72,800.00 | 2,339,150.00 | Difference vs ledger: AED 0.00 Reconciled | |
Rows 1–11 of 152 customers · aging basis: agreed due dates (FIN-03)
Report definition of done — §9.2 checklist8 / 8 complete
| §9.2 requirement | Evidence on this report | Status |
|---|---|---|
| Named owner & business definition | Daniel Chen · DEF-RPT-12 v6.0 | Complete |
| Authoritative dataset & lineage | AR invoices + allocations + PDC registry · lineage panel above | Complete |
| Filters, dimensions, currency/time-zone | As-of date, collector, bucket, scope · AED · Asia/Dubai | Complete |
| Refresh & certification state | Daily 06:00 build + intraday · Operational | Complete |
| Permission-aware drill-down | Customer scope enforced; out-of-scope balances aggregated/masked | Complete |
| Controlled export with watermarking | Export (audited) — watermark + recipient stamp + audit log | Complete |
| Reconciliation totals & evidence | Σ buckets = GL 1200 AED 2,339,150.00 · tolerance 0.00 | Complete |
| Accessible chart/table alternative · EN/AR labels | Bars + table above · AR dunning templates EN/AR approved | Complete |
Static render mockup — no live data. Source: ERP Modern Development Specification v2.0 · Covers: RPT-12 (Table 15 report catalogue) · §9.2 report definition of done · FIN-03 · FIN-05.