Why is it necessary to deselect the original invoice when recording a failed payment?

Deselecting the original invoice when recording a failed payment is essential to reset the aging of that invoice. Aging reports are crucial for monitoring accounts receivable and understanding how long invoices have been outstanding. When a payment fails, it indicates that the invoice is still unpaid; thus, keeping the invoice selected would inaccurately reflect its status in the aging report.

By deselecting the invoice, the accounting system acknowledges that the payment attempt did not complete successfully, allowing the invoice to retain its original aging status. This ensures that it appears accurately in reports and reflects the true state of receivables, which is critical for financial health and cash flow management. Accurate aging helps businesses follow up appropriately on past due invoices and manage their collections effectively.

The other options focus on aspects that, while important in a broader accounting context, do not directly pertain to the specific requirement for managing invoice aging with regard to a failed payment.