The accounts receivable aging report appears at the bottom of the monthly financial report supplied by the property manager. I've attached a photo of the AR report as a reference. Items appearing in parentheses are credits.
Credits (negative numbers) on an accounts receivable aging schedule usually mean pre-paid. In our case, I checked a couple of times in the past and it usually is the effect of electronic or web banking (sometimes automatic deposits) when HOA dues payments arrive early or are made in a different time frame.