The statement does show accumulated credits (prepayments) in the top right hand corner. They are just not itemised on the actual statement view. The statement will however detail exactly when a prepayment is linked to an invoice but it won’t show the original receipt of the prepayment. It’s not likely we will be able to change this due to the way the system is designed.
I think I’ve explained the logic behind the debtor ageing report, so I would refer to my previous comments on that subject.