Cash flow · The conversion cycle · Element

The receivable days

How long customers actually take to pay.

The part

What it is

The average conceals the distribution. A few very slow payers frequently account for most of the working capital tied up.

Days measured from invoice date understate the cycle where invoicing itself is slow, which is a separate and easily fixed problem.

The smallest level

The attributes it carries

Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.