The Accounts Receivable by Invoice Item report lists all unpaid or not-yet-paid invoice items within a selected date range.
It’s designed to help admins and department managers quickly identify which clients owe money today, so they can take action—like calling clients to collect payments—without needing to dig through detailed financial records.
🏆 Why use this report for accounts receivable?
See what's unpaid, how much is owed, who owes it, and for how long.
You can use this report for collection purposes.
Filter by ledger account to facilitate multi-department collections.
1. How it works
The Accounts receivable by invoice item report is in the Reports tab, under the Account balances section.
1.1 Dates
This report requires you to select a date range. The date range will only pull invoices from within that date range.
For example, say you pull the report from Nov 1st to Nov 30th. This means only invoices from Nov 1st to the 30th (inclusively) will appear if they are unpaid, partially paid, or will be paid with an installment or post-dated check.
1.2 Rows
Each row represents a single invoice item that is unpaid. You’ll see details such as:
Client name and contact
Invoice number and date
Item description and ledger
Amount unpaid
💡 This makes it easy to contact clients directly with clear context
“Hi Jen, I’m calling about your unpaid invoice
for Swim Class – July 2025, issued on July 1st.”
1.3 Notable columns
Amount unpaid
The Amount unpaid column shows the amount left unpaid for the item (i.e., the amount unreconciled on the item).
Say the total of an invoice is $100. If $30 dollars of payment is received and reconciled, then $70 will show in the Amount unpaid column. The Status will be Partially paid.
Status
The Status column is the reconciliation status of the item. The following statuses are possible:
Unpaid = no payment was made toward this item (no reconciliations)
Partially paid = part of the original amount owed was paid (at least 1 reconciliation)
Will be paid by planned payments = The item is NOT yet paid, but payments are planned/scheduled to happen, no action required. Planned or scheduled payments include installments, and/or post-dated checks entered in SmartRec
Partially paid by planned payments = The item has a payment planned/scheduled to it but it will not pay it up, collection action is likely required.
List of columns
You can include up to 17 columns of information such as:
Invoice link
Invoice date (mandatory)
Invoice time
Invoice Id
Days since the invoice was issued
Account owner name
Account Id
Phone
Email
Full address
Amount unpaid (mandatory)
Status (Paid, unpaid, partially paid)
Ledger code
Ledger account name
Invoice item Id
Item type
Item description
2. FAQ
1) Why not show all unpaid/partially paid invoice items since using SmartRec?
This report generates detailed invoice-level data that can be resource-intensive for larger organizations that have used SmartRec for a long time. Generating multiple years of unpaid invoice line items exceeds report restrictions.
Some organizations will be able to run a report from the first day they started using SmartRec. However, organizations that have been using SmartRec longer may encounter issues generating a report if the date range is too long.
If you're having issues, please start a chat with our support team.
2) When does an invoice item appear in this report?
Invoice items that appear in this report are:
Unpaid
Partially paid
Will be paid by planned payments
Partially paid by planned payments
3) How does this report handle custom installment plans?
Custom installment plans are entered manually by the admin in client billing. Custom installment plans are linked to an invoice, rather than a specific invoice item.
This means that even in an invoice is reconciled with future installment payments, it will show as 'unpaid' (or 'partially paid') in this report until all installments are collected.
