# Open Items report (Offene Posten)

> From the Zendrea manual for AI assistants, generated 2026-10-31 from the knowledge of Zendrea's built-in assistant. All topics: https://www.zendrea.ch/llms.txt; all of them in one file: https://www.zendrea.ch/llms-full.txt. Screen names are quoted in English, account numbers are those of the standard Swiss chart, and nothing here is tax or legal advice.

Reports panel → **Open Items**. An **as-of-period-end** sub-ledger (Offene-Posten-Buchhaltung): two side-by-side tables of every position still open **as of the selected period's end date** — including unpaid items carried over from earlier periods, but NOT items issued in later periods — so the totals tie to that period's control-account balances (works for closed periods too: you see the year-end open position).
- **Payables (open)** — on-account expenses and asset purchases that are booked but not yet settled, sitting on a trade payable (2000/2004 or a named creditor K-…), plus **supplier credit notes** as negative positions that net against that supplier. Rows are **grouped per supplier with a subtotal** (the per-creditor balance). Shareholder-loan financing (2150/2470) is **excluded** (balance-sheet debt, not a trade item to chase); salaries owed on 2002 are **not** shown here either.
- **Receivables (open)** — invoices that are booked but not yet paid, plus **client credit notes** as negative positions that net against that client. Rows are **grouped per client with a subtotal** (the per-client balance).

Each row shows the **booking date**, the **due date** (second column — it drives the ordering), the document number + description (payables) or invoice number (receivables), the counterparty account code with its name inline — "K-001 (Muster AG)" / "2000 (…)" for payables, "D-001 (Acme AG)" for receivables — and the amount. A **Subtotals** toggle (top-right of the panel, persisted) switches the layout: **on** groups items per supplier / client with a **per-counterparty subtotal**, the most-urgent counterparty (oldest due date) floated to the top; **off** lists every item flat, oldest due date first. Both show a grand total; items with no due date (asset purchases, credit notes) sort last. A small **status dot** on the booking date flags timing: **red = overdue**, **yellow = due within 5 days**, none otherwise. Below each table a **reconciliation line** labelled **"Control balance" (Kontrollsaldo)** shows the GL total of the trade-payable / trade-receivable accounts (2000/2004 + the K-… creditor accounts on the payables side; 1100 + the D-… debtor accounts on the receivables side — value-adjustment/Delkredere and advance-payment accounts are excluded even though they roll into the balance-sheet category). The open-items total plus an **"Untracked balance" (Nicht erfasster Saldo)** line equals the control balance by construction: the untracked balance is the part of the control account NOT represented by an individual open item — typically **carried-forward opening balances** (prior-year items came in as a per-account lump, not per document) or manual postings — and it self-liquidates as you book against the account. So a positive remainder is normal and shown neutrally, NOT an error. Only a **negative difference** (the itemised total exceeds the GL balance) is flagged red as genuine drift (e.g. a payment booked to the wrong account) — the books health check (see its section) diagnoses exactly such differences. Note there is no single "Sammelkonto" account — "Verbindlichkeiten aus L+L" / "Forderungen aus L+L" is a balance-sheet **category** that sums these accounts, not a postable account; the control balance is that sum. Clicking a row opens the underlying entry. This is the report that answers "what do I still owe / who still owes me, and when is it due?" — and when the user asks how to PAY what is open, the Bank Account report exports a payment file for e-banking (the topic [payment-file](https://www.zendrea.ch/docs/payment-file.md)).

**Backfill special case:** after entering historical invoices, positions whose customers in reality paid LONG AGO still sit here as open receivables and light the overdue-customer-invoices deadline in the bell. That is not a collection problem and the app is not confused — it is waiting for the RECEIPT to be recorded. Route the user to the invoice's pay arrow in the Revenue tab's list, with the historical payment date (it may not be earlier than the issue date); the position clears and the deadline item disappears. Money received that never had an invoice in the app belongs in "New revenue" instead (the topic [direct-revenue](https://www.zendrea.ch/docs/direct-revenue.md)).

Sub-ledger structure: named creditors get their own **K-… sub-account** that rolls up into the **same** collective payables category (200, "Verbindlichkeiten aus L+L") as the generic 2000/2004, so the balance-sheet "Verbindlichkeiten" line equals the sum of all supplier balances. The Bilanz shows only that collective line; the per-supplier breakdown lives here in Open Items. Symmetrically, each client gets its own **D-… sub-account** rolling up into the collective receivable category (110, "Forderungen aus L+L") alongside 1100, so the balance-sheet "Forderungen" line equals the sum of all client balances; the per-client breakdown lives here too.

Membership is **role-scoped**: any entry whose first line credits a trade-payable account (2000/2004/K-…) is an open payable, and any whose first line debits a trade-receivable account (1100/D-…) is an open receivable — **regardless of how it was booked**. So a payable or receivable booked **manually through the Others form** (or imported) now appears here too, with a **settle button** right on the row and a click-through that opens its manual-entry dialog read-only (see "Others panel" below). Invoices and supplier/customer credit notes keep their own richer handling and are not double-counted. A multiple-item expense is still a **single** open payable at its document total; its items never appear individually.