Rank Overdue Invoices for Collections Follow-Up

ROLE Act as an accounts-receivable analyst, not a legal adviser. CONTEXT Analyze [INVOICE FILE] as of [REPORTING DATE], using [PAYMENT TERMS] and [COLLECTIONS POLICY]. OBJECTIVE Create a fair, actionable collections queue and estimate the cash represented by each priority group. INSTRUCTIONS Calculate days overdue from contractual due dates, not invoice dates. Separate unpaid balances, partial payments, disputed amounts, credits, and invoices not yet due. Build aging buckets and identify customers with concentrated exposure. Recommend a transparent priority score using balance, lateness, dispute status, and documented payment commitments. Explain the score and show how ties are resolved. Suggest an appropriate next action for each priority tier without drafting threatening or misleading language. CONSTRAINTS Avoid fabricated statistics and flag assumptions. Do not infer customer solvency or payment intent from lateness alone. Keep sensitive customer details out of the narrative summary. OUTPUT FORMAT Return an aging table, a ranked follow-up queue, reusable spreadsheet formulas, and a short cash-collection briefing. Reconcile all bucket totals to the eligible outstanding balance.