YES. The amounts of "owed" monies that are expected to be paid in an accounting period normally one month) will be subtotalled for the month and year todate, the amount of unpaid "Bad debts" for the month and year to date subtotalled then added together to provide a monthly and accum debt
This will inform management of their actual debt levels with payment expectancy and those debts that will eventually impact on the final turn over of the company at the close of the trading year.