It's possible to filter the userlist to users who are actively subscribed or expired using Advanced filters. Examples as follows.
www.joomlapolis.com/forum/149-usage/239397-cb-list#305820
To filter based off pending payments for offline payments usage is similar using Advanced filters, but you'd need to check for baskets. Something like the below might work.
Code:
( ( SELECT COUNT(*) FROM `#__cbsubs_payment_baskets` AS bsk WHERE bsk.`user_id` = u.`id` AND bsk.`payment_status` = 'Pending' ) >= 1)
That should display every user with a pending basket. If you want it to be specific to your offline payment gateway you'll need to extend the query to filter by the payment gateway id as found in CBSubs > Gateways. Example as follows.
Code:
( ( SELECT COUNT(*) FROM `#__cbsubs_payment_baskets` AS bsk WHERE bsk.`user_id` = u.`id` AND bsk.`gateway_account` = GATEWAY_ID_HERE AND bsk.`payment_status` = 'Pending' ) >= 1)
Replace GATEWAY_ID_HERE with the actual id of your payment gateway.