Payables Metrics
This document provides documentation for measures related to payables, including their names, business descriptions, and references to online sources for further explanation.
1. General
1.1. Average Payables Balance
The average balance of payables over a period, calculated as the mean of beginning and ending balances, used for turnover analysis.
1.2. Payables Balance
The outstanding balance of accounts payable at a specific date, representing amounts owed to suppliers.
1.3. Payables Change
The net change in payables amounts during a period, adjusted for exchange rates and due buckets.
1.4. Payables Change (LER)
The net change in payables using the last exchange rate, for consistent currency evaluation.
1.5. Payables Initial Entry Amount
The total initial amounts recorded for payables entries, representing the original obligations before adjustments.
2. Due Analysis
2.2. Payables Overdue
The total amount of payables that are past their due date, indicating delayed payments to suppliers.
2.3. Payables Overdue %
The percentage of total payables that are overdue, measuring the proportion of delayed obligations.
3. Purchase Analysis
3.1. Payables Vendor Purchases
The total purchase amounts from vendors recorded in payables, reflecting supplier spending.
3.2. Payables Vendor Purchases on Credit
The portion of vendor purchases made on credit, adjusted for same-day applications.