The finance manager at Harbor Motion Manufacturing needs a month-end exposure handover. Produce open supplier and customer views, distinguish blocked payables from payment-ready invoices, and give the checked blocked-payable total. Don't remove a liability merely because it can't be paid in the current run.
A treasury request for open items contains two questions that are easy to blend together: how much the business owes or is owed, and which supplier invoices it can pay now. A blocked invoice remains a liability. Excluding it from the payment proposal doesn't remove it from accounts payable.
You'll prepare supplier and customer populations at the same reporting date, inspect a payment proposal and calculate the blocked payable amount. Carry the report state through the steps, but keep the two subledgers separate. The final answer is checked from the underlying supplier records. Your export supports the customer side, while the supplier analysis explains why the proposal total differs from open exposure.