Revenue & Debt
Consumer Debt by Category
Outstanding consumer debt split by customer category.
Why Debt Composition Matters
Not all consumer debt behaves the same way: household, business, government and indigent accounts each carry different recovery odds, legal remedies and political sensitivities. Splitting the debtors book by category lets management target collection effort and set realistic impairment assumptions per segment, both of which the AGSA scrutinises under revenue management. AuditPro Core disaggregates outstanding consumer debt by customer category so collection strategy and provisioning are grounded in the actual shape of the book.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Total Consumer Debt
R 1.46 bn
across 4 categories
Household Share
54%
R 788 m
Government Debt
R 213 m
▲ 18% YoY
Indigent Relief
R 142 m
subsidised
Debt Share by Category (R m)
Debt by Category
| Category | Amount (R m) | Accounts | Share % |
|---|---|---|---|
| Households | 788 | 184230 | 54.0% |
| Business | 317 | 12480 | 21.7% |
| Government | 213 | 642 | 14.6% |
| Indigent | 142 | 58110 | 9.7% |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Customer categories
Debtors are classified by the type of consumer, such as residential, commercial, government and indigent. Each category has distinct payment behaviour, available remedies and recovery prospects.
Government debt
Debt owed by organs of state is often large and slow but ultimately more recoverable through inter-governmental processes. Isolating it prevents a few large state accounts from distorting the overall recovery picture.
Indigent relief
Registered indigent households receive subsidised or free basic services, so amounts here are partly funded by the equitable share rather than collectable from the consumer. Mixing these into general debt overstates true collectable receivables.
How AuditPro Core Bridges the Gap
- Reconciliation: category balances reconcile to the total debtors control, ensuring the split fully accounts for the book.
- Continuous monitoring: the category mix is tracked over time so a shift, such as rising government arrears, is detected early.
- Exception workflow: category-specific thresholds route large or worsening accounts to the appropriate collection or inter-governmental channel.
- Audit-ready export: the categorised debtors analysis exports to support both impairment assumptions and the debtors disclosure note.
Key Takeaways
- Different consumer categories carry different recovery odds and remedies.
- Separate government debt to access inter-governmental recovery and avoid distortion.
- Strip out indigent-funded amounts to see truly collectable receivables.
- Use the category mix to set per-segment impairment assumptions.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.