Operational view from open receivables and payables by due date. This is not the accounting Cash Flow report.
Lightweight checks on timing and concentration - not treasury advice.
Grouped by due date. Past-due open items appear on today so you see catch-up pressure.
Assumptions: Uses existing list APIs only (no API changes). Invoice balances use totalAmount − amountPaid because the list payload does not include balanceDue. Bills use balanceDue. Draft bills are excluded. Cash timing follows invoice/bill due dates, not expected customer pay habits.