Additional options are available when creating this report (see also Outstanding Items panel):

The report shows the capital letter "D" for debit or "C" for credit balance of receivables/payables on the account. This report does not display them separately.

For simplicity's sake and for fast performance the report always shows total transactions (debit and credit) of all documents as well as the correct balance of outstanding items (confer OIR - Summary by Subjects and CIS showing only debit or credit transactions recorded in outstanding items).

Having selected Open document status as Open and checked Balanced option, and a subject with balanced outstanding balance is displayed in the outstanding items report, it shows that at least one document has not been closed correctly.

• Perhaps the document was posted referencing a linked document, but entire subsequent payment is posted referencing some other linked document. The line of subject is thus balanced but payment and document cannot be closed. Close the posts by using the function for closing outstanding items.
• perhaps document and its subsequent closing (or payment) are posted in different currencies - see outstanding items - primary and foreign currency.