Why do some customers who appear on the A/R report not appear on statement list. Its the same whether I try to produce a balance fwd, Open or Transaction statement.

It's good to see you again here in the Community forum, @kevclark52.

The customers which show on the A/R report and not on the statement list are those sub-customers that are set up to Bill with parent. To have them show up on the statement list, you can go to their profile and change the setup to Bill this customer.

Here's how:

1. In the left menu, click Sales. 
2. Go to the Customers tab.
3. Locate and click the name of sub-customer.
4. Hit Edit button at the upper right hand. 
5. In the Customer information window, go to the sub-customer section and change the setup to Bill this customer.
6. Click Save. 

Once done, try to create statement again. For additional information, you can visit the Create and view customer statements article.

If you need tips in the future, visit our QuickBooks Help Articles site. 

Please let me know if you have any other concerns or issues, and I'll get back to you as soon as possible.