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How to customize dunning letters in R12
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This is process need to do to customize the source of the dunning letters.
1) create xml publisher data definition under the application "Collections" ( no need for an xml that contains any SQL )

2) create xml publisher template under the application "Collectïons" and connect the data definition
3) (step 3 is only if you use Collections Dunning and not strategies) navigate to resp "Receivables Manager" path "/Setup/Collections/Setup Checklist" and click on "view existing" for create dunning plan. Then find an existing one or create a new one. In step 3 of the dunning plan connect your custom template to the dunning level that you want your custom template to be enabled for.
4) navigate to resp "Collections Administrator" path "/Administration/Manage Queries" and create a new query there that holds your custom SQL. I recommend to look at the seeded queries to see which bind variables are used for the query. They differ per level of query ( customer/account/etc ) and you will need to get them right or you end up with the wrong data or an error in the dunning program.
5) navigate to resp "Collections Administrator" path "/Administration/Manage Template Query" and connect your query to your template.

-- now you are ready to run : we are just using Advanced Collections Dunning (without strategies) so for me it is:
6) make an invoice on a cust that is past the due date
7) run IEX: Scoring Engine Harnass
8) run IEX: Send dunnings for Delinquent Customers
9) this starts : Oracle Collections Delivery XML Process (IEX: Bulk XML Delivery Manager) which will run your template, fetch the data and create the output.

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