Other: If You Insist...
For those not in the accounting know (and who isn't, I ask?) brackets around a number means a negative number. In the case above, for instance, the senders of the letter have noted the first payment was more than was owed by $194.31, so it's in brackets. The next three are billing amounts for services rendered, so no brackets.
Hey! Wake up! This gets better. Promise.
This letter is a FINAL DEMAND for payment, or else the customer will be listed with Dun & Bradstreet, a local legal firm. The amount the business in demanding payment for is ($62.13). To paraphrase, they are demanding the customer receive payment of $62.13, or they'll call the lawyers.
That's right: make us pay you or we'll sue.
Gods, I want to see this in court...