We acknowledge that debts occur for a variety of reasons and your office on occasion will extend some leeway for particular debtors to pay their accounts, debtors who have genuine financial problems and hardships. Then there are those who give you explanations such as:-
“I thought I paid that account months ago!”
“Aliens abducted me in a UFO!”
“The bus got derailed and the train had a flat!”
“A dog ate my cheque book!”