Delayed Receivables and Payables on Cash Flow Report

Can anyone tell me where the amounts for Delayed Receivables and Delayed Payables come from on the Cash Flow report?  I'm guessing they are receivables or payables that haven't been invoiced yet, but I don't have any support for this idea and can't find anything in the documentation.  Also, I'm seeing two lines for each of these categories where I'd expect them to be all summarized together.  Any information would be helpful!