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Days sales outstanding tends to increase as a company becomes less risk averse. Higher days sales outstanding can also be an indication of inadequate analysis of applicants for open account credit terms. An increase in DSO can result in cash flow problems, and may result in a decision to increase the creditor company's bad debt reserve.
The average inventory is the average of inventory levels at the beginning and end of an accounting period, and COGS/day is calculated by dividing the total cost of goods sold per year by the number of days in the accounting period, generally 365 days. [3] This is equivalent to the 'average days to sell the inventory' which is calculated as: [4]
Among other things, the value of Ke and the Cost of Debt (COD) [6] enables management to arbitrate different forms of short and long term financing for various types of expenditures. Ke applies most prominently to companies that regularly generate excess capital (free cash flow, cash on hand) from ongoing operations.
Days sales outstanding, in accountancy; Direct shipping ore, iron ore that can be shipped directly to a steel furnace; Distribution system operators, in energy systems; Diving safety officer, an administrator of United States university's research diving safety program
An invisible DSO is a dental support organization that remains anonymous after it affiliates with the dentist. It is defined as a DSO which owns all or part of multiple practices, usually built through acquisitions, which retain the doctor's original branding.
DSO—Distribution system operator (regarding electricity distribution) Dth—Dekatherm (defined as 1 million British thermal units, also written "MMBtu") (measurement) DTW—dealer tank wagon (as in, "oil companies setting regional dealer tank wagon pricing") (Oil) DU—Dangerous Undetected
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]
Auditing terms (25 P) Pages in category "Accounting terminology" The following 98 pages are in this category, out of 98 total. This list may not reflect recent changes.