Accounts receivable divided by sales for a given quarter, times 91. This number helps determine whether a technology company is attempting to disguise weakness in its sales.

The measure of an organization's collection period and ability to turn sales into cash, as measured by total period accounts receivable divided by total period sales, times number of days in period.

The average time it takes for invoices generated in a certain time frame to be paid.

1. A calculation that expresses the average time in days, that receivables are outstanding; 2. A measure of the effect of sales terms on the operating cycle of a business. Although commonly used as a measure for credit department efficiency, it can be very misleading for that purpose, due to such factors as dating terms and selling cycles.

The number of days a business takes to collect on its accounts receivable, on average.

The ratio calculated by dividing accounts receivable by average sales per day; indicates the average length of time the firm must wait after making a sale before receiving cash.

How long on average it takes a company to collect the money owed to it.

A measure of how long it takes a company to collect money that it is due. The formula to calculate DSO for one quarter is: accounts receivable / (sales / 90).

A measure of Accounts Receivable, measured as A/R divided by annual Revenue, times 365. DSO theoretically measures how many days we wait after delivering a product to get paid for it.

The average number of days taken by a company to collects it's debts.

A number used to determine whether a company, usually technology-based, is trying to disguise weak sales. The number is derived from. accounts receivable divided by sales for a quarter, times 91.

In accountancy, Days Sales Outstanding is a company's average collection period. A low figure indicates that the company collects its outstanding receivables quickly. Typically it is looked at either quarterly or yearly (90 or 365 days).