Which of the following is a common reason for short payments?

High shipping costs can indeed lead to short payments, but customer dissatisfaction is a more prevalent reason that directly impacts a customer's willingness to fully pay an invoice. When customers are unhappy with their purchase or service—whether due to delays, product quality, or miscommunication—they may deduct amounts from their payment as a form of protest or to reflect their dissatisfaction. This reflects an underlying issue that often needs to be addressed by the accounts receivable team to ensure future payments are received in full.

While high shipping costs can influence total payment amounts, they do not necessarily prompt a customer to withhold part of their payment unless explicitly linked to dissatisfaction. Incorrect invoice formatting and excessive product returns are also significant factors but are typically less frequent causes of short payments compared to the role of customer sentiment. Addressing the root causes of customer dissatisfaction can significantly decrease instances of short payments and improve overall cash flow.