Delinquency & Collections

Cypress Landing · 1040 · report month 08/2026 · positive open AR
source: aged receivables
Positive net balances
$22,721.04
after each account's prepays · 5.0% of monthly rent
Accounts with a balance
12
positive net balances only
Unpaid charges
$22,721.04
before prepays · 12 accounts
Charges older than 30 days
$5,822.95
3 accounts · 0 over 90
4 accounts need prepay-allocation review.Their net balances are zero or credit while charges or prepays are on the ledger.Review those accounts

Balances to review

positive net balances by resident account · top ten
Unit 8201$5,138.00
Unit 8104$3,438.44
Unit 11205$2,881.51
Unit 1112$2,077.87
Unit 10204$1,626.96
Unit 6201$1,624.20
Unit 10206$1,403.98
Unit 7107$1,135.43
Unit 4101$1,001.21
Unit 9109$930.14

Positive values from the aging's Balance column, after each account's prepays. Colour follows the oldest bucket with a charge in it.

Unpaid charges by age

gross positive charges · before prepays
0–30 days$16,898.09
31–60 days$4,744.95
61–90 days$1,078.00
Over 90 days$0.00

Aging of positive unpaid charges before prepays. 0–30 days is the charge-age bucket; it does not by itself establish that a payment is late.

Collections review list

08/31/2026 aging · sorted by net balance
UnitResident accountMonthly rentUnpaid chargesPrepaysNet balanceCharge age
8201Samantha Tanaka
t0003953
$2,030.00$5,138.00$0.00$5,138.0061–90 days
8104Brenda Castillo
t0003902
$1,845.00$3,438.44$0.00$3,438.4431–60 days
11205Mateo Jackson
t0004355
$1,760.00$2,881.51$0.00$2,881.5131–60 days
1112Elena Wright
t0003123
$2,315.00$2,077.87$0.00$2,077.870–30 days
10204Brian Delgado
t0004223
$2,040.00$1,626.96$0.00$1,626.960–30 days
6201Debra Gray
t0003714
$2,000.00$1,624.20$0.00$1,624.200–30 days
10206Sharon Adams
t0004233
$1,655.00$1,403.98$0.00$1,403.980–30 days
7107Elena Brooks
t0003800
$1,845.00$1,135.43$0.00$1,135.430–30 days
4101Rafael Peterson
t0003418
$2,245.00$1,001.21$0.00$1,001.210–30 days
9109Debra Stewart
t0004059
$1,700.00$930.14$0.00$930.140–30 days
6111Michael Stewart
t0003705
$1,530.00$773.73$0.00$773.730–30 days
10104Ashley Aguilar
t0004155
$1,615.00$689.57$0.00$689.570–30 days

12 positive-balance accounts · $22,721.04. Confirm the current resident ledger before outreach; the aging is the 08/31/2026 snapshot and ties to Accounts Receivable on that month's balance sheet.

Payment-allocation review

accounts with prepays or offsetting charges
UnitResident accountUnpaid chargesPrepaysNet balanceSuggested review
8211Jessica Flores$0.00-$728.15-$728.15Credit balance — confirm refund or hold for next charge
7106Sandra Okafor$0.00-$1,052.53-$1,052.53Credit balance — confirm refund or hold for next charge
4107Natalia Fernandez$0.00-$1,113.53-$1,113.53Credit balance — confirm refund or hold for next charge
11103Jose Smith$0.00-$1,126.43-$1,126.43Credit balance — confirm refund or hold for next charge

Receivables trend

12 months · Accounts Receivable, accrual balance sheet
$0$25,000$50,000Sep '25Nov '25Jan '26Mar '26May '26Jul '26Aug '26

The August point equals the sum of unpaid charges on this aging; earlier months are the ledger balance.

Definitions & report reconciliation

Unpaid charges are the gross positive buckets (0–30, 31–60, 61–90, over 90). Prepays are credits on the account. Net balance = unpaid − prepays, and only positive net balances count as delinquency on the portfolio page and in the threshold chips. The dashboard therefore filters to positive open AR, as the spec asks, while the review list keeps the credits visible so nobody chases a resident who has already paid ahead.

The verify script asserts that the buckets sum to unpaid total, that net = unpaid − prepays, that the balance-sheet A/R and prepaid-rent lines equal these totals, and that exactly one balance in the portfolio is over 90 days.