ACL ESSENTIALS. Get insight into your ERP process health, compliance & financial exposure ACCOUNTS PAYABLE

Transcription

1 ACL ESSENTIALS Get insight into your ERP process health, compliance & financial exposure ACCOUNTS PAYABLE

2 Page Analytic Name Duplicate payments AP Analytic 01 Duplicate invoices AP Analytic 02 Duplicate invoices using vendor s numeric invoice values AP Analytic 03 Duplicate invoices sub analytics AP Analytic 04 Future dated invoices AP Analytic 05 Recurring sundry expense review AP Analytic 06 Invoices for one-time vendors AP Analytic 07 Vendor payments made over a weekend AP Analytic 08 Invoices captured over a weekend AP Analytic 09 Invoices greater than a threshold AP Analytic 10 Purchase order date after the invoice date AP Analytic 11 Vendor paid by both purchase order and sundry expense AP Analytic 12 Invoices greater than approved purchase orders AP Analytic 13 Manually released invoices (no 3-way match) AP Analytic 14 Version /08

3 Page Analytic Name Three way match re-performance AP Analytic 15 Outlier invoices AP Analytic 16 Early payment of invoices AP Analytic 17 Version /08

4 Identifies all potential duplicate payments to the same vendor for the same amount made within a configurable time period ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 3

5 Exception Context High volumes of payments from all areas of the business are processed through the Finance function every day or payment cycle. It is vital to closely and continuously monitor these payments to detect potential fraud or errors. Risk A vendor is paid twice or more, often through administrative errors or fictitious vendor invoices being submitted for payment with details similar to an original valid invoice. This may result in overpayment to vendors or irrecoverable financial losses. Procedure Identifies potential duplicate payments made to the same vendor for the same amount within a configurable time period (e.g. 14 days, 30 days). Analytic Logic Extracts payments within a user-determined period of days and identifies potential duplicate payments to the same vendor (using system vendor ID) with the same value (using document/original currency), while excluding reversed transactions. Variables Period (number of days) for payment analysis. Example VENDOR_ID VENDOR_NAME_1 ACCOUNTING_DOC_NUMBER DOCUMENT_DATE AMT_DOC_CUR RENCY ABC Inc /11/ ABC Inc /11/ XYZ Ltd /11/ Fields used for analytics logic Output Results Fields Company Code Company Name Vendor ID Vendor Name 1 Vendor Name 2 Pay User Name Accounting Document Number Clearing Document Number Line Item Account Document Number Pay User ID Item Description Debit / Credit Indicator Amount in Reporting Currency Report Currency Clearing Date Amount in Document Currency Document Currency Document Type Document Date Day Document Entered Output Visualization Example Duplicate payments grouped by user ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_01_APCS102 PAGE 4

6 Identifies potential duplicate invoices after stripping out any special characters in the invoice numbers ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 5

7 Context Often the same invoice is captured multiple times despite preventive system validation and controls being in place. Administrative errors or application control circumvention results in additional and/or changed characters to the invoice number, causing duplicate invoice capturing that would otherwise be undetectable. Risk The same vendor invoice is presented twice for payment or fictitious/invalid vendor invoices are paid. This may result in either overpayment or incorrect payment to vendors and often irrecoverable financial losses from fraudulent and/or invalid invoices being paid. Procedure Identifies duplicate paid invoices for the same amount after stripping out any special characters in the invoice numbers. Analytic Logic Extracts all paid invoices and removes/strips out special characters (e.g. from the invoice number field (which is normally a free text field in the ERP system). Thereafter the script performs a duplicates test using the stripped invoice number and invoice value fields. Example VENDOR_NAME VENDOR_INV_NO STRIPPED_VENDOR_INV_NO DOCUMENT_DATE AMOUNT_DOC_CURRENCY Vendor A IN001 IN001 1/11/ Vendor A IN001$ IN001 15/11/ Fields used for analytics logic Output Results Field Names Company Code Company Name Vendor ID Vendor Name Vendor Invoice Number Release User Name Vendor Stripped Invoice Number Document Currency Amount in Document Currency Document Date Report Currency Amount in Reporting Currency Accounting Document Number Debit/Credit Indicator Release User Output Visualization Example Showing value over time ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_02_APCS103 PAGE 6

8 Identifies potential duplicate invoices after converting invoice numbers to numeric values ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 7

9 Context Often the same invoice is captured multiple times despite preventive system validation and controls being in place. Administrative errors or application control circumvention results in additional and/or changed characters to the invoice number, causing duplicate invoice capturing that would otherwise be undetectable. Risk The same vendor invoice is presented twice for payment or fictitious/invalid vendor invoices are paid. This may result in either overpayment or incorrect payment to vendors and often irrecoverable financial losses from fraudulent and/or invalid invoices being paid. Procedure Identifies duplicate paid invoices for the same amount after converting the invoice numbers to numeric values. Analytic Logic Extracts all paid invoices and converts the invoice number from the invoice number field (which is normally a free text field in the ERP system) to a numeric value (e.g. INV101a to 101 ). Thereafter the script performs a duplicates test using the numeric invoice number and invoice value fields. Example VENDOR_NAME VENDOR_INV_NO STRIPPED_VENDOR_INV_NO DOCUMENT_DATE AMOUNT_DOC_CURRENCY Vendor A IN /02/ Vendor A INv /02/ Fields used for analytics logic Output Results Field Names Company Code Company Name Vendor ID Vendor Name 1 Debit/Credit Indicator Vendor Invoice Number Vendor Stripped Invoice Number Document Currency Amount in Document Currency Report Currency Amount in Reporting Currency Accounting Document Number Document Date Release User Release User Name Output Visualization Example Showing value over time ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_03_APCS601 PAGE 8

10 Identifies potential duplicate invoices using various sub analytics ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 7

11 Context Often the same invoice is captured multiple times despite preventive system validation and controls being in place. Administrative errors or application control circumvention results in additional and/or changed characters to the invoice number, causing duplicate invoice capturing that would otherwise be undetectable. Risk The same vendor invoice is presented twice for payment or fictitious/invalid vendor invoices are paid. Procedure Identifies duplicate paid invoices by analysing for duplicates based on the ten variations in the table below. Analytic Logic Extracts all paid invoices and performs a duplicates test based on the ten variations in the table below, for example identifying duplicate invoices where the vendor number and invoice number are the same. Output Results Field Names Company Code Company Name Vendor ID Vendor Name 1 Debit/Credit Indicator Accounting Document Number Vendor Invoice Number Document Date Amount in Document Currency Document Currency Vendor Address Vendor Postal Code Vendor City Vendor Region Vendor Bank Account Number Vendor Bank Account Holders Name Vendor Tax Number Analytic Description Duplicate Payment Sub-analytic - the duplicate analytic is run on these fields i.e. when these fields are the same. ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_04_APCS613.1 to AP_ANALYTIC_04_APCS PAGE 8

12 Extracts all invoices with invoice dates in the future ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 9

13 Context Invoices are expected to have a date subsequent to the provision of goods or services. Invoices captured with dates far into the future indicates either administrative errors or premature invoicing of services not yet provided. Risk Non-payment of invoices due to incorrect invoice date capturing resulting in unnecessary interest or penalties, or premature invoicing of services that have not been rendered, or potentially fictitious invoices. Procedure Extracts all invoices with invoice dates in the future. The invoice date is manually inputted and not system-generated. They are susceptible to human error during capturing and incorrect dates, including dates in the future, may be captured. Analytic Logic Extracts all invoices that have invoice dates in the future; for any date more than x days/ months after the date the analytic is run will become an exception. Variables Number of months. Output Results Field Names Company Code Company Name Vendor ID Vendor Name Document Date Amount in Reporting Currency Report Currency Amount in Document Currency Document Currency Debit / Credit Indicator Release User Accounting Document Number Vendor Invoice Number Vendor Stripped Invoice Number Release User Name Output Visualization Examples Analysis of dates per user Count grouped by user ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_05_APCS341 PAGE 10

14 Identifies all repetitive sundry invoices from the same vendor for the same amount ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 11

15 Context Sundry expenses are incurred on a once-off or ad hoc basis, and don t require a purchase order. These expenses require less processing and attract less controls and are not expected to be repetitive and should be analysed further to discover if they need to follow the full procurement processes and attract greater controls. Risk Unauthorised invoices could be paid because less stringent procurement controls exist for sundry expenses. This has the potential to result in unauthorised, invalid, excessive or potentially fraudulent payments. Procedure Identifies all repetitive sundry invoices to the same vendor for the same amount. These vendors should be reviewed to understand why repetitive invoices are paid as sundry expenses, rather than through procurement, when there is an evident continuing business relationship. Analytic Logic Extracts and filters invoices for sundry expenses using a unique invoice identifier (defined in scoping), and performs a duplicate analysis using the vendor ID and value to provide a listing of all multiple sundry expenses. Example VENDOR_NAME ACCOUNTING_DOC_NO DOC_CURRENCY DOCUMENT_DATE INV_AMOUNT_DOC_CURRENCY Sundry Inc USD 5/08/ Sundry Inc USD 15/08/ Unique sundry invoice identifier Output Results Field Names Company Code Company Name Vendor ID Vendor Name Amount in Reporting Currency Report Currency Amount in Document Currency Document Currency Accounting Document Number Document Date Document Type Vendor Invoice Number Vendor Stripped Invoice Number Release User Released User Name Output Visualization Example Value over time by vendor ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_06_APCS108 PAGE 12

16 Extracts all invoices made to one-time vendors ACL ESSENTIALS ACCOUNTS PAYABLE PAGE13

17 Context Vendors are created with an expectation of a multitransaction relationship. Creation of a vendor in the ERP system requires supporting documentation and vetting prior to transacting (controls). One-time vendors do not require such stringent vendor creation procedures. Abuse or overuse of one-time vendors could represent control circumvention and/or fraud. Risk Invoices for one-time vendors could be invalid because the controls are less stringent. This may result in unauthorized payment to vendors or irrecoverable financial losses from fraudulent/invalid invoices being authorized and paid. Procedure Extracts all invoices made to one-time vendors classified as such on the vendor master file. Through interpretations and visualizations, validation of one-time vendor invoices can proceed, raising exceptions for further examination. Analytic Logic Extracts all invoices from companies classified as one-time vendors in the ERP vendor master data, in a given period. Output Results Field Names Company Code Company Name Vendor ID Vendor Name Debit / Credit Indicator Report Currency Amount in Reporting Currency Amount in Document Currency Document Currency Accounting Document Number Document Date Vendor Invoice Number Vendor Stripped Invoice Number Release User Released User Name Output Visualization Example Data distribution of vendors for invoice value Count by user ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_07_APCS302 PAGE 14

18 Identifies where the payment release date falls on a weekend ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 15

19 Context Vendor payments, being a standard and regular organizational process, are expected to be executed during normal business hours. Payments over weekends may indicate fraudulent or suspicious activity and should be reviewed for such. Risk Potentially invalid or fraudulent vendor transactions which may result in overpayment to vendors or often irrecoverable financial losses. Procedure Identifies where the payment release date falls on a weekend. Release dates are utilized as this is the point of authorization and are expected to take place during normal business hours; occurrence on a weekend could indicate unusual or unauthorized transactions. Analytic Logic Analyses all payment release dates in the system and indicates if this date falls on a Saturday or Sunday whereby it will be listed as an exception. Output Results Field Names Company Code Company Name Vendor ID Vendor Name Accounting Document Number Day of Week Vendor Invoice Number Document Date Clearing Date Debit / Credit Indicator Amount in Reporting Currency Report Currency Amount in Document Currency Document Currency Pay User ID Pay User Name Output Visualization Examples Percentage values per vendor Weekend values group by user ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_08_APCS112 PAGE 16

20 Identifies where invoices were captured over a weekend ACL ESSENTIALS ACCOUNTS PAYABLE PAGE17

21 Context Invoice capturing, being a standard and regular organizational process, is expected to be executed during normal business hours. Capturing over weekends may indicate fraudulent/suspicious activity and should be reviewed for such. Risk Potentially invalid or fraudulent vendor transactions which may result in overpayment to vendors or often irrecoverable financial losses. Procedure Identifies where invoices were captured over a weekend. All invoices captured in the ERP system will have an automatic entry/capture date attached which cannot be amended. The invoice date (as printed on an invoice by a supplier) is not the date used for this analytic. Analytic Logic Extracts where the entry/capture date of invoices fall on a Saturday or Sunday whereby it will be listed as an exception. Output Results Field Names Company Code Company Name Vendor ID Vendor Name Debit / Credit Indicator Report Currency Amount in Reporting Currency Amount in Document Currency Document Currency Accounting Document Number Document Date Vendor Invoice Number Vendor Stripped Invoice Number Day of Week Release User Released User Name Date Document Entered Output Visualization Examples Heatmap showing the user and quantity Values grouped by vendor ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_09_APCS301 PAGE 18

22 Produces a list of invoices paid above a configurable threshold to determine authorization process for testing ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 19

23 Context All vendor invoices should be approved in terms of the correct level of authority for the organization. Differing levels of authority are required for purchases or invoices above certain levels; more senior people in the organization approve higher value and materially significant transactions. Risk Inappropriately reviewed and authorized transactions which could be caused by a lack of, or outdated, level of authority. Procedure Produces a listing of invoices paid above a configurable minimum and maximum threshold (financial value) to determine authorization process for testing. These transactions should be tested for accuracy, validity and approval. Analytic Logic Extracts invoices greater than the client-configured thresholds to create a listing for level of authority testing by audit, for example, all invoices greater than $2 500 and up to $ Variables Minimum and maximum threshold value (for selecting invoices). Output Results Field Names Company Code Company Name Vendor ID Debit / Credit Indicator Amount in Reporting Currency Report Currency Amount in Document Currency Document Currency Accounting Document Number Document Date Vendor Invoice Number Vendor Stripped Invoice Number Release User Release User Name Output Visualization Examples Value of transactions by vendor and releaser Quantity and value of transactions by vendor ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_10_APCS110 PAGE 20

24 Identifies where the invoice date precedes the purchase order approval date ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 21

25 Context Best practice procurement procedures dictate that purchase order approvals should precede an invoice. Any purchase orders approved after an invoice should be reviewed and examined to understand the reasons and if there was a control breakdown. Risk Ineffective procurement due to finance and procurement procedures not being followed which may result in the payment of invalid or unapproved purchases. Procedure Identifies where the invoice date precedes the purchase order approval date. Analytic Logic Extracts invoices and related purchase orders where the invoice date is before the purchase order approval date. Output Results Field Names Company Code Company Name Vendor ID Vendor Name Vendor Invoice Number Accounting Document Number Document Type Document Date Purchase Order Creation Date Days Difference Purchase Order Number Purchase Order User Name Purchase Order User ID Amount in Reporting Currency Report Currency Amount in Document Currency Incl VAT Document Currency Output Visualization Examples Date and materiality comparison Days difference analysis by vendor ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_11_APCS111 PAGE 22

26 Identifies the most recent instances where vendor invoices are paid by both a purchase order and by a sundry expense ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 23

27 Context Vendor payments are expected to be as a result of a transaction in either the procurement system (via purchase order) or a sundry expense. A vendor should be processed through either process but not both. Sundry expenses require less processing and attract less controls. Risk Unauthorised invoices outside the scope defined in the purchase order could be paid because less stringent procurement controls exist for sundry expenses. This may result in unauthorized, invalid, excessive or potentially fraudulent payments. Procedure Identifies the most recent instances where vendor invoices are paid by both a purchase order and by a sundry expense. These vendors should be reviewed to understand why they are being paid as both a procurement and sundry expense when it is expected all transactions should be in line with a purchase order for a repetitive vendor. Analytic Logic Summarizes vendors' invoices to extract the latest transactions where vendor invoices were processed through both a sundry expense and a purchase order. Example VENDOR_NAME ACCOUNTING_DOC_NO STRIPPED_INV_NO DOCUMENT_DATE AMOUNT_DOC_CURRENCY ABC Inc INV /02/ ABC Inc INV /02/ Different document numbers indicate PO and sundry Output Results Field Names Company Code Company Name Vendor ID Vendor Name Debit / Credit Indicator Report Currency Amount in Reporting Currency Amount in Document Currency Document Currency Accounting Document Number Document Date Vendor Invoice Number Vendor Stripped Invoice Number Document Type Release User Released User Name Output Visualization Example Count of transactions by vendor ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_12_APCS109 PAGE 24

28 Extracts all invoices exceeding the value of the related approved purchase orders ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 25

29 Risk Invoices exceeding purchase orders could be caused by unauthorised changes to the initially agreed upon services or goods. This may result in unauthorised spending, overspending or potentially fraudulent spending. Context A vendor invoice should not typically exceed the value approved in the purchase order as the underlying procurement process has vetted the vendor at a predetermined price. Procedure Extracts all invoices exceeding the value of the related approved purchase order from a configurable threshold value and above. Analytic Logic Extracts and compares the value on the invoice to the total value of the approved purchase order and identifies instances where invoice value exceed the purchase order by the configurable threshold value, for example invoices greater than a purchase order from $50 and above. In some countries, the effect of VAT or Sales tax can be removed from the invoice or added to the purchase order value before comparison isdone. Variable Minimum acceptable variance. Example VENDOR_NAME PO_NUMBER PO_TOTAL_AMT_INCL_VAT_D OC_CURR INV_AMOUNT_DOC_CURR ENCY DIFFERENCE Fake Corp (600.00) Real Industries ( ) Believe Ltd ( ) Output Results Field Names Company Code Company Name Vendor ID Vendor Name Purchase Order Amount in Document Currency Invoice Amount in Document Currency Excl VAT Invoice Amount in Document Currency Document Currency Invoice Number Purchase Order Number Purchase Order Creation Date Purchase Order User ID Purchase Order User Name Difference Output Visualization Example Showing quantity grouped by the user ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_13_APCS106 PAGE 26

30 ACCOUNTS PAYABLE Identifies manually paid invoices where the three way match with the purchase order and goods received note did not result in an automatically released payment, or where the payment was manually released ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 27

31 Context A three-way-match is performed between a purchase order, goods received note and invoice to ensure details are correct before making payment to the vendor. A payment should not be automatically made unless this match is performed and reconciliation achieved. Risk Fictitious, invalid or incorrect payments are caused by a user manually releasing a payment to a vendor and not relying on the automatic payment from a successful threeway-match. Procedure Identifies manually released invoices (paid and unpaid) where a three-way-match, between the invoice, purchase order and goods received note did not occur. Analytic Logic Extracts all invoices and highlights transactions without correct three-way-match which have been manually released for payment (either before or after payment). Example VENDOR_NAME PO_NUMBER INV_AMOUNT_DOC_CURRENCY RELEASE_USER RELEASE_USER_NAME ABC Inc JSOAP Joe Soap DEF Ltd ADOE Anne Doe JHI Corp KSMART Ken Smart Released by users indicate that not automatically released Output Results Field Names Company Code Company Name Vendor ID Vendor Name Amount in Reporting Currency Report Currency Amount in Document Currency Document Currency Document Date Accounting Document Number Vendor Invoice Number Vendor Stripped Invoice Number PO Number Release User Released User Name Output Visualization Example Three-way-match violations, grouped by releasing user ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_14_APCS101 PAGE 28

32 ACCOUNTS PAYABLE Re-performs the three way match using purchase order and invoice amounts and purchase order, goods received and invoice quantities ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 29

33 Context A three-way-match is performed between a purchase order, goods received note and invoice to ensure details are correct before making payment to the vendor. A payment should not be made unless this match is performed and reconciliation achieved. Risk Fictitious, invalid or incorrect payments made ontransactions notcorrectly matched. Procedure Identifies invoices (paid and unpaid) where the invoice amount and purchase order amount differ as well as where a three-way-match, between the invoice, purchase order and goods received note quantities did not occur. Analytic Logic Extracts all invoices and highlights transactions without correct three-way-match between purchase order, good received note and invoice quantities and invoice and purchase order amounts. Output Results Field Names Company Code Company Name Vendor ID Vendor Name Amount in Reporting Currency PO Number Document Currency Invoice Amount in Document Currency Excl VAT Amount in Document Currency Incl VAT Purchase Order Amount In Document Currency Excl VAT PO Line Number Purchase Order Creation Date Purchase Order Quantity Invoice Quantity Good Received Quantity Difference Report Currency GR Document Number Invoice Number Reason for Exception Output Visualization Examples Total amount differences between invoice amounts and purchase order amounts ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_15_APCS602 PAGE 30

34 ACCOUNTS PAYABLE Identify invoice amounts greater than x standard deviations from the median amount of that vendor ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 29

35 Risk Fictitious, invalid or incorrect payments made to vendors. Context An outlier is an observation point that is distant from other observations. Transactions outside the norm with vendors are generally not expected, but could go unnoticed if high volumes of transactions are processed. Procedure Identifies outlier invoices by using standard deviations to determine amounts that deviate significantly from the expected amounts posted to a vendor. Analytic Logic Extracts all invoice amounts greater than a configurable number of standard deviations from the median amount for that vendor. Variable Number of standard deviations. Output Results Field Names Summary by Vendor Company Code Company Name Vendor ID Vendor Name Invoice Count Invoice Amount in Document Currency Total Maximum Invoice Number Maximum Invoice Date Number of invoices with same max value Minimum Invoice Number Minimum Invoice Date Maximum Amount Number of invoices with same min value Minimum Amount Average Invoice Amount Standard Deviation Output Results Field Names Outliers Company Code Company Name Vendor ID Vendor Name Document Date Item Text Invoice Amount in Document Currency Vendor Stripped Invoice Number ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_16_APCS611 PAGE 30

36 ACCOUNTS PAYABLE Identify invoices that were paid after the discount dictated in the payment terms and calculate the value of those missed discounts ACL ESSENTIALS ACCOUNTS PAYABLE PAGE 29

37 Risk Opportunity cost arising from missing out on the discount. Context Many suppliers offer discounts in order to encourage early settlement of their invoices. Taking advantage of these discounts presents an opportunity to improve cash flow. Procedure Identifies invoices that were paid after the discount dictated in the payment terms and calculate the lost opportunity of missing out on that discount. Analytic Logic Extracts all invoices that were paid after the discount as per the payment terms and calculates the discount that could have been claimed had the invoice been paid within the discount payment terms. Output Results Field Names Company Code Company Name Vendor ID Vendor Name Debit/ Credit Indicator Vendor Stripped Invoice Number Document Date Document Currency Amount in Document Currency Report Currency Invoice Amount Reporting Currency Amount Eligible for cash discount in Document Currency Accounting Document Number No Days Lapsed Days Overlapped Cash Discount Amount Vendor Invoice Number Payment Terms Code Payment Terms Description Released User Released User Name Output Visualization Examples Cash discounts missed by vendor ACL ESSENTIALS PROCURE TO PAY - ACCOUNTS PAYABLE AP_ANALYTIC_17_APCS612 PAGE 30