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Dictionary by pitch.dog
Cash flow & liquidity · Core

Days sales outstanding

Also called: DSO

ELI5

Average time receivables remain outstanding under a stated calculation.

Used in conversation

“The number is useful only if everyone calculates days sales outstanding the same way.”

Pitch context

You will see “Days sales outstanding” in financial models, budgets, board packs and investor materials when the discussion reaches cash flow & liquidity.

Why it matters: In cash flow & liquidity, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.