Payables reports (AP aging, statements and reconciliation)

The payables reports tell you what you owe suppliers, how old it is, and how every movement on a supplier's account got to today's balance. Since October 2026 they all start from the same source, the posted accounts-payable ledger in base currency, so the supplier profile, the supplier statement, the payable reports, the aging reports and the Purchases Overview agree with each other and with the Accounts Payable control account in the trial balance.

This page explains each report, what the figures mean, the gross-to-net reconciliation printed under the aging reports, and how the PDF and Excel exports behave. The general report controls (filters, PDF, Print, Excel) are described in Reports.

Where to find it

Reports in the left rail → Payables group (permission View reports, reports.view):

Purchases by Supplier and Expenses by Category sit in the Purchases group and are described below because they follow the same rules.

Each report has PDF, Print and Excel buttons at the top. The export uses the same filters as the screen.

Access: the two aging reports open for members with either View reports or purchases.bills.view, so a purchasing clerk who can see bills can also see aging. The other payables reports need View reports. They belong to the purchase reports by supplier and item feature of your plan.

What is counted

The AP ledger

Payable Summary, Payable Detail, Supplier Statement and Vendor Balance Summary read posted journal lines on your Accounts Payable control account that carry a supplier. Draft, voided and deleted entries never count, and entries dated after the report date are left out. Each journal becomes one row, named after the document that created it:

Amounts are in your base currency. Supplier advances that are still unapplied are an asset, not part of AP, so they are not on these reports.

The aging population

AP Aging Summary and Detail list open obligations as of the date you choose:

• every posted (not draft, not void) bill that still has a balance, and
• every posted expense that is still unpaid or partly paid (its due date is its expense date).

The balance of a bill is its total minus posted payment allocations and applied debit notes up to the as-of date, so running the report for last month still shows last month's position even if you paid later. Opening-balance bills that were corrected later are shown at their amount on the report date. Balances under AED 0.01 are ignored. Foreign-currency items are converted at the document's rate, or at the revalued carrying amount when a base currency adjustment applies.

Buckets are counted from the due date to the as-of date: Current (not yet due), 1-30, 31-60, 61-90 and 91+ days.

Aging reports

AP Aging Summary shows one row per supplier with the five buckets and Total, summary tiles for Current, 1-30, 31-60 and Total, and a count of documents. AP Aging Detail lists each open document: Document #, Supplier, Date, Due Date, Total, Balance Due, Days overdue and Bucket, with totals. Click a supplier or document to open it.

The gross-to-net reconciliation

Under both aging reports (and in their PDF and Excel versions) there is a Gross-to-net reconciliation that ties the aged list to your ledger:

The note reads: "Gross aged obligations less unallocated credits plus other AP movements equals net posted AP. Other movements may include unallocated payments, manual control-account entries or carrying adjustments. Advance assets are separate." If Other AP reconciling movements is not what you expect, open Payable Detail for the same dates and look for payments without allocations and manual journal rows.

Payable reports

All four carry the scope line: "Posted accounts-payable ledger in base currency. Supplier advance assets are separate. Gross open bills and unapplied credits are different components."

• Payable Summary (as of a date): one row per supplier with Posted movements (the number of ledger rows), AP increases, AP decreases, Balance and Last Activity. The tiles above and the PDF totals use the same names, AP increases and AP decreases. Suppliers are sorted by balance, highest first.
• Payable Detail (date range): every ledger row with Date, Type, Reference (a link to the source document), Supplier, Status, Amount and Offset, with tiles for the increases, credits and settlements in the range.
• Supplier Statement (one supplier, date range): Opening Balance, then rows with Date, Type, Reference, Status, Charges, Debit Notes, Settlements and a running Balance, ending in Closing Balance. The reference opens the source document. Opening supplier credits brought in by data migration appear as Opening supplier credit rows.
• Vendor Balance Summary (as of a date; the date field is now on the page and in the PDF): the same table as Payable Summary, one row per supplier.

The supplier profile page (Financial summary) uses the same ledger: AP increases and AP decreases (formerly Total Billed and Total Paid), Total Credits (debit notes), Total Refunded (supplier refunds) and AP Balance.

Purchases by Supplier and Expenses by Category

These are gross purchase analyses, not AP balances:

• Purchases by Supplier counts posted bills (unpaid, partly paid, paid and overdue) in the date range. For each bill it shows total, Paid and Outstanding at the end of the range, taking payments and debit notes applied by that date and converting foreign bills at their own rate. The page says: "Posted purchase documents before supplier credits. Outstanding is the remaining amount on those bills at the selected cutoff; it is not net supplier accounts payable." Expand a supplier to see its bills. An opening-balance bill that was corrected later through Correct opening balance is shown at its original amount for a range that ends before the correction date, and at the corrected amount afterwards, so last month's report does not change when you correct an opening balance this month. In the ledger-based reports the correction is its own row, dated on the correction date (the Type column reads Opening balance correction).
• Expenses by Category groups posted bill lines and posted direct expenses by account, excluding tax: "Posted bill and direct-expense lines before supplier credits, excluding tax. This gross purchase analysis does not include manual journals or net supplier-credit adjustments." Draft, void and reversed documents are left out.

For a net view of purchases after credits and refunds use the Income Statement; on a cash basis a received supplier refund reduces the cost in the period it was received.

Exports

• Excel exports use the same labels as the screen in your language (Supplier, Posted movements, AP increases, AP decreases, Balance) and the same date. The aging exports start with an As of line followed by the four reconciliation lines.
• The list exports on the purchase screens follow the list you are looking at: Excel on Bills, Expenses, Purchase orders, Debit notes, Supplier refunds and Supplier payments exports the filtered, sorted rows with the columns you chose, in the page language. Tick rows to export only those (up to 100 at a time: "A maximum of 100 records may be exported at once."). Amounts stay numeric so you can total them in Excel.

Worked examples (AED, 12 October 2026)

1. Aging with a reconciliation. Al Noor Trading LLC has:

It also holds a posted debit note DN-0004 of AED 1,470.00 from Emirates Lighting that has not been applied, and one supplier payment of AED 500.00 that was never allocated to a bill.

The Accounts Payable account in the trial balance shows AED 7,105.00 credit. Applying DN-0004 to BL-2038 moves the credit out of "unallocated" into the bill: gross becomes 7,605.00, unallocated credit 0.00 and net stays 7,105.00.

2. A supplier statement. Emirates Lighting LLC, 1 to 12 October 2026, opening balance 0.00:

The supplier refund (Dr Bank 1,470.00 / Cr Accounts payable 1,470.00) turns the credit into cash, so the balance returns to the AED 4,560.00 still owed on the bill. The closing balance equals the balance shown on the supplier profile and in the aging report for the same date.

Tips and common problems

• Aging total does not match the Accounts Payable account. Use the reconciliation block: unapplied debit notes and unallocated payments explain most differences. Apply credits and allocate payments to clear them.
• A bill disappears from aging for an old date. It was posted after that date, or fully paid and credited by it.
• What is in AP increases and AP decreases? On Payable Summary (screen and PDF) AP increases is the sum of rows that raise what you owe (bills, expenses, supplier refunds) and AP decreases the sum of rows that lower it (payments, debit notes, applied advances). Before 12 October 2026 these columns were headed Billed and Paid while the tiles already said AP increases and AP decreases; the numbers were always the same.
• An expense is in aging but not in Bills. Unpaid posted expenses are payables too; they are listed with the expense number and due on the expense date.
• Supplier statement is empty. Choose a supplier first; the page shows a hint until you do.

Related

• Reports
• Bills
• Debit notes
• Supplier refunds
• Suppliers
• Purchases Overview
• Multi-currency