Actions

AE11

Days Receivables Outstanding

Days Receivables Outstanding measures the number of days it takes a company to collect cash generated from sales. This is generally the average number of days between invoicing a customer and collecting payment.

Calculation

Days Receivables Outstanding
=
Accounts Receivable   × 365 days
Revenue

where:

  • Accounts Receivable = Average Accounts Receivables (= average of beginning and ending receivables)
  • Revenue = Annual Revenue

Unit of measure: Days (Calendar days) Alternative names: Days Sales Outstanding. Statement Of Financial Position

Community Importance Rating:
4.00
(2 votes)

Hierarchy

IDNameLevelx
AE1Cash Conversion Cycle1AE1
AE11Days Receivables Outstanding2AE11
AE111On-time Receipts Ratio3AE111
AE112Late Receipts Ratio3AE112
AE113Uncollectable Receivables Ratio3AE113

Process(es)

IDNameLevelx
D1Deliver-From-Stock2D1
D105Invoice3D105
D2Deliver-to-Order2D2
D205Invoice3D205
D3Deliver-To-Engineering-Order2D3

Term(s)

IDNameClearx
ARAccounts ReceivableAR
CSFPStatement of Financial PositionCSFP
Days Receivables Outstanding Cash Conversion Cycle 51100 2 {{{keywords}}} {{{description}}}