Which of the following is not typically included in a report on top suppliers by outstanding balance?

In a report on top suppliers by outstanding balance, the main focus is on the financial aspects of the supplier relationships, which include the actual amounts owed. This would typically encompass supplier names, the total amount owed by the company to each supplier, and the specific outstanding balance at the time of the report.

Payment terms, while important in the context of understanding the nature of each supplier relationship or the conditions under which payments are made, are not usually included in a straightforward report that aims to list suppliers based purely on outstanding monetary amounts. The emphasis is on quantifiable financial data rather than contractual conditions, which is why payment terms would be considered extraneous to this specific type of report.