You want to activate by default late payment penalties and / or recovery cost
to some of your customers (risky, bad payors...), but you don't want them to be applied on the first reminders of the collection scenario
→ Use the #items_list_overdue_exclude_late_penalties
to display the list of overdues invoices without the late payment penalties and recovery cost:
This makes possible to apply the late payment penalties on the desired actions without having to activate / deactivate them on customer account with each change (they remain activated permanently).