Receivables Metrics

This document provides documentation for measures related to receivables, including their names, business descriptions, and references to online sources for further explanation.

1. General

1.1. Average Receivables Balance

Average balance of receivables over a period, using beginning and ending balances for turnover calculations.

1.2. Initial Entry Amount

Total initial amounts for receivables entries, representing original sales before adjustments.

1.3. Receivables Balance

Outstanding balance of accounts receivable at a specific date.

1.4. Receivables Change

Net change in receivables during a period, adjusted for exchange rates.

1.5. Receivables Change (LER)

Net change in receivables using the last exchange rate for currency consistency.

1.6. Receivables Turnover Coefficient

Receivables turnover ratio, showing how many times receivables are collected in a period.

1.7. Receivables Turnover Days

Average days to collect receivables, from average balance and sales on credit.

2. Due Analysis

2.1. Receivables Before Due

Total receivables not yet due.

2.2. Receivables Overdue

Total receivables past their due date, indicating delayed customer payments.

2.3. Receivables Overdue %

Percentage of total receivables that are overdue, measuring collection efficiency.

2.4. Receivables Overdue Days

Average days receivables are overdue, as a weighted measure for aging analysis.

2.5. Receivables Payment Terms

Average payment terms for receivables, from weighted due days divided by initial amounts.

3. Sales Analysis

3.1. Receivables Customer Sales

Total sales amounts from customers recorded in receivables.

3.2. Receivables Customer Sales on Credit

Portion of customer sales on credit, adjusted for same-day applications.

3.3. Receivables Customer Sales on Credit %

Percentage of customer sales made on credit, showing credit extension reliance.

3.4. Receivables Customer Sales on Credit Difference

Adjustment for same-day credit applications in customer sales.