The system currently deals with returned EFT payments by unapplying them and removing them from the running account balance. They are only visible in the history, not the billing statement as if they never occurred. It would be helpful if rather than removing them from the statement, an equal charge was generated to offset and apply against the payment. This way the transaction that occurred is reflected on the billing statement, and if fees are levied for returned payments, the payment does not need to be re-entered manually with an offsetting charge, to show why the penalty fee is being charged.