{"id":69129,"date":"2016-03-22T12:35:04","date_gmt":"2016-03-22T11:35:04","guid":{"rendered":"https:\/\/tcm.be\/glossarium\/dso-days-sales-outstanding-3\/"},"modified":"2026-01-14T22:58:24","modified_gmt":"2026-01-14T21:58:24","slug":"dso-days-sales-outstanding-3","status":"publish","type":"glossarium","link":"https:\/\/tcm.be\/en\/glossarium-en\/dso-days-sales-outstanding-3\/","title":{"rendered":"DSO-Days Sales Outstanding"},"content":{"rendered":"\n<p>The Days Sales Outstanding provides the average number of days for a company to get its invoices paid.<\/p>\n\n\n\n<p>If your sales conditions are \u201c30 days end of month\u201d, your DSO should settle around 50 days (taking into account 45 days in theory where some pay early and some late).<\/p>\n\n\n\n<p>Formula: DSO = (AR\/S)*D<\/p>\n\n\n\n<p>S = total sales\/invoices (except cash delivery) for period D<\/p>\n\n\n\n<p>D = days (for instance 90 if \u2018S\u2019 is on 90 days)<\/p>\n\n\n\n<p>AR = client account (total receivables; implies that fluctuations on turnover induces variations of DSO)<\/p>\n\n\n\n<p>Updated 22\/03\/2016<\/p>\n\n\n\n<p>Definitions provided under this section refer to the Belgian situation; unless specified otherwise. The texts are meant to summarize concepts in daily language and should not be considered as comprehensive or definite. We welcome suggestions for modifications or additions at\u00a0<a href=\"mailto:glossary@tcm.be\">glossary@tcm.be<\/a>.<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-69129","glossarium","type-glossarium","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/tcm.be\/en\/wp-json\/wp\/v2\/glossarium\/69129","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tcm.be\/en\/wp-json\/wp\/v2\/glossarium"}],"about":[{"href":"https:\/\/tcm.be\/en\/wp-json\/wp\/v2\/types\/glossarium"}],"wp:attachment":[{"href":"https:\/\/tcm.be\/en\/wp-json\/wp\/v2\/media?parent=69129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}