{"product_id":"average-collection","title":"Average Collection Period Calculator","description":"\u003cstyle\u003e\n.acp-calculator {\n  --ink: #0f172a;\n  --muted: #475569;\n  --border: #e2e8f0;\n  --surface: #ffffff;\n  --tint: #f8fafc;\n  --primary: #1d4ed8;\n  --accent: #c2410c;\n  --accent-hover: #9a3412;\n  --chart-1: #1e40af;\n  --chart-2: #0d9488;\n  --chart-3: #7c3aed;\n  --chart-4: #be185d;\n  --chart-5: #334155;\n  width: 100%;\n  max-width: 1200px;\n  margin: 0 auto;\n  color: var(--ink);\n  background: var(--surface);\n  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, \"Segoe UI\", sans-serif;\n  font-size: 15px;\n  line-height: 1.55;\n  container-type: inline-size;\n}\n.acp-calculator,\n.acp-calculator *,\n.acp-calculator *::before,\n.acp-calculator *::after {\n  box-sizing: border-box;\n}\n.acp-calculator * {\n  min-width: 0;\n}\n.acp-calculator button,\n.acp-calculator input,\n.acp-calculator select {\n  font: inherit;\n}\n.acp-calculator button,\n.acp-calculator select,\n.acp-calculator input[type=\"checkbox\"] {\n  cursor: pointer;\n}\n.acp-calculator a {\n  color: var(--primary);\n  text-underline-offset: 3px;\n}\n.acp-calculator a:hover {\n  text-decoration-thickness: 2px;\n}\n.acp-calculator :focus-visible {\n  outline: 3px solid rgba(29, 78, 216, .35);\n  outline-offset: 2px;\n}\n.acp-calculator .acp-shell {\n  display: grid;\n  gap: 24px;\n  padding: 24px;\n  background: var(--tint);\n  border: 1px solid var(--border);\n  border-radius: 8px;\n}\n.acp-calculator .acp-header {\n  display: grid;\n  gap: 12px;\n}\n.acp-calculator .acp-header h2 {\n  margin: 0;\n  font-size: 24px;\n  line-height: 1.2;\n  font-weight: 700;\n  letter-spacing: -.02em;\n}\n.acp-calculator .acp-header p {\n  max-width: 780px;\n  margin: 0;\n  color: var(--muted);\n}\n.acp-calculator .acp-pills {\n  display: flex;\n  flex-wrap: wrap;\n  gap: 8px;\n}\n.acp-calculator .acp-pill {\n  display: inline-flex;\n  align-items: center;\n  gap: 6px;\n  padding: 6px 10px;\n  border: 1px solid var(--border);\n  border-radius: 999px;\n  background: var(--surface);\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 600;\n  line-height: 1.25;\n}\n.acp-calculator .acp-pill strong {\n  color: var(--ink);\n  font-variant-numeric: tabular-nums;\n}\n.acp-calculator .acp-toolbar {\n  display: flex;\n  flex-wrap: wrap;\n  align-items: center;\n  gap: 12px;\n}\n.acp-calculator .acp-button {\n  min-height: 44px;\n  border-radius: 6px;\n  border: 1px solid transparent;\n  padding: 11px 18px;\n  font-size: 15px;\n  font-weight: 700;\n  line-height: 1.2;\n}\n.acp-calculator .acp-download {\n  display: inline-flex;\n  align-items: center;\n  gap: 10px;\n  white-space: nowrap;\n  color: #ffffff;\n  background: var(--accent);\n  border-color: var(--accent);\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .12);\n}\n.acp-calculator .acp-download:hover,\n.acp-calculator .acp-download:active {\n  background: var(--accent-hover);\n  border-color: var(--accent-hover);\n  box-shadow: 0 2px 5px rgba(15, 23, 42, .16);\n}\n.acp-calculator .acp-download svg {\n  width: 18px;\n  height: 18px;\n  flex: 0 0 auto;\n}\n.acp-calculator .acp-reset {\n  color: var(--ink);\n  background: var(--surface);\n  border-color: #cbd5e1;\n}\n.acp-calculator .acp-reset:hover {\n  background: #f1f5f9;\n  border-color: #94a3b8;\n}\n.acp-calculator .acp-workspace {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr);\n  gap: 24px;\n  align-items: start;\n}\n.acp-calculator .acp-card {\n  display: grid;\n  gap: 16px;\n  padding: 20px;\n  background: var(--surface);\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .06);\n}\n.acp-calculator .acp-card h3,\n.acp-calculator .acp-section-title {\n  margin: 0;\n  font-size: 18px;\n  line-height: 1.3;\n  font-weight: 650;\n}\n.acp-calculator .acp-card-intro {\n  margin: -4px 0 0;\n  color: var(--muted);\n  font-size: 14px;\n}\n.acp-calculator .acp-fields {\n  display: grid;\n  grid-template-columns: repeat(auto-fit, minmax(min(100%, 220px), 1fr));\n  gap: 16px;\n  align-items: start;\n}\n.acp-calculator .acp-field {\n  display: grid;\n  grid-template-rows: auto 44px auto;\n  gap: 8px;\n  align-content: start;\n}\n.acp-calculator .acp-field label,\n.acp-calculator .acp-group-label {\n  color: var(--ink);\n  font-size: 14px;\n  font-weight: 600;\n  line-height: 1.35;\n}\n.acp-calculator .acp-control {\n  width: 100%;\n  min-height: 44px;\n  padding: 9px 12px;\n  color: var(--ink);\n  background: var(--surface);\n  border: 1px solid #cbd5e1;\n  border-radius: 6px;\n  font-size: 15px;\n  font-variant-numeric: tabular-nums;\n}\n.acp-calculator .acp-control:hover {\n  border-color: #94a3b8;\n}\n.acp-calculator .acp-control[aria-invalid=\"true\"] {\n  border-color: #b91c1c;\n  box-shadow: 0 0 0 1px #b91c1c;\n}\n.acp-calculator .acp-control:disabled,\n.acp-calculator .acp-control[readonly] {\n  cursor: not-allowed;\n  background: #f1f5f9;\n  color: #334155;\n}\n.acp-calculator .acp-help,\n.acp-calculator .acp-error {\n  min-height: 38px;\n  margin: 0;\n  font-size: 13px;\n  font-weight: 500;\n  line-height: 1.45;\n}\n.acp-calculator .acp-help {\n  color: var(--muted);\n}\n.acp-calculator .acp-error {\n  color: #991b1b;\n}\n.acp-calculator .acp-checkbox-row {\n  display: flex;\n  align-items: flex-start;\n  gap: 10px;\n  padding: 12px;\n  background: var(--tint);\n  border: 1px solid var(--border);\n  border-radius: 6px;\n}\n.acp-calculator .acp-checkbox-row input {\n  width: 18px;\n  height: 18px;\n  margin: 2px 0 0;\n  flex: 0 0 auto;\n}\n.acp-calculator .acp-checkbox-copy {\n  display: grid;\n  gap: 3px;\n}\n.acp-calculator .acp-checkbox-copy label {\n  font-size: 14px;\n  font-weight: 600;\n}\n.acp-calculator .acp-checkbox-copy span {\n  color: var(--muted);\n  font-size: 13px;\n}\n.acp-calculator .acp-advanced {\n  border: 1px solid var(--border);\n  border-radius: 6px;\n  background: var(--tint);\n}\n.acp-calculator .acp-advanced summary {\n  padding: 12px 14px;\n  color: var(--ink);\n  font-size: 14px;\n  font-weight: 650;\n  cursor: pointer;\n}\n.acp-calculator .acp-advanced-body {\n  display: grid;\n  gap: 16px;\n  padding: 4px 14px 14px;\n}\n.acp-calculator .acp-results {\n  align-content: start;\n}\n.acp-calculator .acp-primary-result {\n  display: grid;\n  gap: 6px;\n  padding: 18px;\n  background: #eff6ff;\n  border: 1px solid #bfdbfe;\n  border-radius: 8px;\n}\n.acp-calculator .acp-primary-label {\n  color: #1e3a8a;\n  font-size: 13px;\n  font-weight: 700;\n  text-transform: uppercase;\n  letter-spacing: .04em;\n}\n.acp-calculator .acp-primary-value {\n  color: var(--ink);\n  font-size: 30px;\n  line-height: 1.15;\n  font-weight: 700;\n  font-variant-numeric: tabular-nums;\n  overflow-wrap: anywhere;\n}\n.acp-calculator .acp-primary-sub {\n  color: #334155;\n  font-size: 14px;\n}\n.acp-calculator .acp-result-grid {\n  display: grid;\n  grid-template-columns: repeat(auto-fit, minmax(min(100%, 170px), 1fr));\n  gap: 12px;\n}\n.acp-calculator .acp-result-item {\n  display: grid;\n  gap: 4px;\n  padding: 14px;\n  background: var(--tint);\n  border: 1px solid var(--border);\n  border-radius: 6px;\n}\n.acp-calculator .acp-result-item span {\n  color: var(--muted);\n  font-size: 13px;\n  font-weight: 600;\n}\n.acp-calculator .acp-result-item strong {\n  color: var(--ink);\n  font-size: 20px;\n  line-height: 1.25;\n  font-weight: 700;\n  font-variant-numeric: tabular-nums;\n  overflow-wrap: anywhere;\n}\n.acp-calculator .acp-status {\n  display: inline-flex;\n  align-items: center;\n  justify-content: center;\n  width: fit-content;\n  max-width: 100%;\n  padding: 6px 10px;\n  border-radius: 999px;\n  font-size: 13px;\n  font-weight: 700;\n}\n.acp-calculator .acp-status-good {\n  color: #065f46;\n  background: #d1fae5;\n  border: 1px solid #6ee7b7;\n}\n.acp-calculator .acp-status-watch {\n  color: #92400e;\n  background: #fef3c7;\n  border: 1px solid #fcd34d;\n}\n.acp-calculator .acp-status-slow {\n  color: #991b1b;\n  background: #fee2e2;\n  border: 1px solid #fca5a5;\n}\n.acp-calculator .acp-status-neutral {\n  color: #334155;\n  background: #e2e8f0;\n  border: 1px solid #cbd5e1;\n}\n.acp-calculator .acp-note {\n  margin: 0;\n  padding: 10px 12px;\n  color: #334155;\n  background: var(--tint);\n  border: 1px solid var(--border);\n  border-radius: 6px;\n  font-size: 13px;\n  font-weight: 500;\n}\n.acp-calculator .acp-visual-section,\n.acp-calculator .acp-table-section,\n.acp-calculator .acp-education {\n  display: grid;\n  gap: 16px;\n}\n.acp-calculator .acp-chart-grid {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr);\n  gap: 24px;\n}\n.acp-calculator .acp-chart-card {\n  display: grid;\n  gap: 16px;\n  align-content: start;\n  padding: 20px;\n  background: var(--surface);\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .06);\n}\n.acp-calculator .acp-chart-card.acp-safe-stack {\n  gap: 20px;\n}\n.acp-calculator .acp-chart-head {\n  display: grid;\n  gap: 6px;\n}\n.acp-calculator .acp-chart-head h3 {\n  margin: 0;\n  font-size: 18px;\n  line-height: 1.3;\n  font-weight: 650;\n}\n.acp-calculator .acp-chart-head p {\n  margin: 0;\n  color: var(--muted);\n  font-size: 14px;\n}\n.acp-calculator .acp-chart-cluster {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr);\n  justify-content: center;\n  align-items: center;\n  gap: 20px;\n  width: 100%;\n  max-width: 680px;\n  margin: 0 auto;\n}\n.acp-calculator .acp-chart-card.acp-safe-stack .acp-chart-cluster {\n  grid-template-columns: minmax(0, 1fr);\n  gap: 24px;\n}\n.acp-calculator .acp-plot-wrap {\n  display: grid;\n  place-items: center;\n  width: 100%;\n  min-height: 220px;\n}\n.acp-calculator .acp-plot-wrap svg {\n  display: block;\n  width: 100%;\n  max-width: 360px;\n  height: auto;\n  overflow: visible;\n}\n.acp-calculator .acp-donut-wrap svg {\n  max-width: 320px;\n}\n.acp-calculator .acp-empty-chart {\n  display: grid;\n  place-items: center;\n  min-height: 96px;\n  padding: 16px;\n  color: var(--muted);\n  background: var(--tint);\n  border: 1px dashed #cbd5e1;\n  border-radius: 6px;\n  text-align: center;\n  font-size: 14px;\n  font-weight: 600;\n}\n.acp-calculator .acp-legend {\n  display: grid;\n  gap: 10px;\n  align-content: center;\n  justify-content: start;\n  max-width: 100%;\n}\n.acp-calculator .acp-legend-row {\n  display: grid;\n  grid-template-columns: 12px minmax(0, max-content) max-content max-content;\n  align-items: center;\n  justify-content: start;\n  gap: 8px 12px;\n  color: var(--ink);\n  font-size: 13px;\n  font-weight: 600;\n  font-variant-numeric: tabular-nums;\n}\n.acp-calculator .acp-swatch {\n  width: 12px;\n  height: 12px;\n  border-radius: 3px;\n}\n.acp-calculator .acp-legend-value,\n.acp-calculator .acp-legend-percent {\n  white-space: nowrap;\n}\n.acp-calculator .acp-chart-table {\n  width: 100%;\n  border-collapse: collapse;\n  font-size: 13px;\n  font-variant-numeric: tabular-nums;\n}\n.acp-calculator .acp-chart-table th,\n.acp-calculator .acp-chart-table td {\n  padding: 8px 10px;\n  border-bottom: 1px solid var(--border);\n  text-align: left;\n}\n.acp-calculator .acp-chart-table th {\n  color: #334155;\n  background: var(--tint);\n  font-weight: 700;\n}\n.acp-calculator .acp-chart-table td:nth-child(n+2),\n.acp-calculator .acp-chart-table th:nth-child(n+2) {\n  text-align: right;\n}\n.acp-calculator .acp-chart-caption {\n  margin-top: 16px;\n  padding: 10px 12px;\n  color: #334155;\n  background: var(--tint);\n  border: 1px solid var(--border);\n  border-radius: 6px;\n  font-size: 13px;\n  font-weight: 500;\n}\n.acp-calculator .acp-table-card {\n  display: grid;\n  gap: 0;\n  padding: 20px;\n  background: var(--surface);\n  border: 1px solid var(--border);\n  border-radius: 8px;\n  box-shadow: 0 1px 2px rgba(15, 23, 42, .06);\n}\n.acp-calculator .acp-table-card.acp-safe-table-stack {\n  height: auto;\n}\n.acp-calculator .acp-table-heading {\n  display: grid;\n  gap: 6px;\n  margin-bottom: 16px;\n}\n.acp-calculator .acp-table-heading h3 {\n  margin: 0;\n  font-size: 18px;\n  line-height: 1.3;\n  font-weight: 650;\n}\n.acp-calculator .acp-table-heading p {\n  margin: 0;\n  color: var(--muted);\n  font-size: 14px;\n}\n.acp-calculator .acp-table-wrap {\n  width: 100%;\n  overflow-x: auto;\n  border: 1px solid var(--border);\n  border-radius: 6px;\n}\n.acp-calculator .acp-table {\n  width: 100%;\n  min-width: 680px;\n  border-collapse: collapse;\n  font-variant-numeric: tabular-nums;\n}\n.acp-calculator .acp-table th,\n.acp-calculator .acp-table td {\n  padding: 11px 12px;\n  border-bottom: 1px solid var(--border);\n  vertical-align: top;\n  text-align: left;\n}\n.acp-calculator .acp-table th {\n  color: #ffffff;\n  background: #172554;\n  font-size: 13px;\n  font-weight: 700;\n}\n.acp-calculator .acp-table td {\n  color: var(--ink);\n  background: var(--surface);\n  font-size: 14px;\n}\n.acp-calculator .acp-table tbody tr:last-child td {\n  border-bottom: 0;\n}\n.acp-calculator .acp-table td:nth-child(3),\n.acp-calculator .acp-table th:nth-child(3) {\n  text-align: right;\n  white-space: nowrap;\n}\n.acp-calculator .acp-table-note {\n  margin-top: 16px;\n  padding: 10px 12px;\n  color: var(--muted);\n  background: var(--tint);\n  border: 1px solid var(--border);\n  border-radius: 6px;\n  font-size: 13px;\n  font-weight: 500;\n}\n.acp-calculator .acp-table-card.acp-safe-table-stack .acp-table-note {\n  margin-top: 20px;\n}\n.acp-calculator .acp-education {\n  padding: 24px;\n  background: var(--surface);\n  border: 1px solid var(--border);\n  border-radius: 8px;\n}\n.acp-calculator .acp-education h2 {\n  margin: 0;\n  font-size: 22px;\n  line-height: 1.3;\n  font-weight: 700;\n}\n.acp-calculator .acp-education h3 {\n  margin: 8px 0 0;\n  font-size: 18px;\n  line-height: 1.35;\n  font-weight: 650;\n}\n.acp-calculator .acp-education p,\n.acp-calculator .acp-education ul {\n  margin: 0;\n  color: #334155;\n}\n.acp-calculator .acp-education ul {\n  padding-left: 22px;\n}\n.acp-calculator .acp-education li + li {\n  margin-top: 6px;\n}\n.acp-calculator .acp-formula {\n  padding: 12px 14px;\n  color: #172554;\n  background: #eff6ff;\n  border: 1px solid #bfdbfe;\n  border-radius: 6px;\n  font-family: ui-monospace, SFMono-Regular, Menlo, Consolas, monospace;\n  font-size: 14px;\n  font-weight: 700;\n  overflow-wrap: anywhere;\n}\n.acp-calculator .acp-sr-only {\n  position: absolute;\n  width: 1px;\n  height: 1px;\n  padding: 0;\n  margin: -1px;\n  overflow: hidden;\n  clip: rect(0, 0, 0, 0);\n  white-space: nowrap;\n  border: 0;\n}\n.acp-calculator .acp-hidden {\n  display: none !important;\n}\n@container (min-width: 640px) {\n  .acp-calculator .acp-chart-cluster {\n    grid-template-columns: minmax(220px, 320px) minmax(220px, max-content);\n  }\n  .acp-calculator .acp-chart-grid {\n    grid-template-columns: repeat(2, minmax(0, 1fr));\n  }\n  .acp-calculator .acp-chart-card .acp-chart-cluster {\n    grid-template-columns: minmax(0, 1fr);\n  }\n}\n@container (min-width: 900px) {\n  .acp-calculator .acp-workspace {\n    grid-template-columns: minmax(0, 1.08fr) minmax(340px, .92fr);\n  }\n}\n@container (max-width: 639px) {\n  .acp-calculator .acp-shell {\n    padding: 16px;\n    gap: 20px;\n  }\n  .acp-calculator .acp-card,\n  .acp-calculator .acp-chart-card,\n  .acp-calculator .acp-table-card,\n  .acp-calculator .acp-education {\n    padding: 16px;\n  }\n  .acp-calculator .acp-button {\n    flex: 1 1 auto;\n    justify-content: center;\n  }\n  .acp-calculator .acp-download {\n    flex-basis: 100%;\n  }\n  .acp-calculator .acp-result-grid {\n    grid-template-columns: repeat(2, minmax(0, 1fr));\n  }\n  .acp-calculator .acp-legend-row {\n    grid-template-columns: 12px minmax(0, 1fr) max-content;\n  }\n  .acp-calculator .acp-legend-percent {\n    grid-column: 2 \/ 4;\n    padding-left: 0;\n  }\n  .acp-calculator .acp-plot-wrap {\n    min-height: 190px;\n  }\n  .acp-calculator .acp-chart-caption,\n  .acp-calculator .acp-table-note {\n    margin-top: 12px;\n  }\n}\n@container (max-width: 380px) {\n  .acp-calculator .acp-result-grid {\n    grid-template-columns: minmax(0, 1fr);\n  }\n  .acp-calculator .acp-primary-value {\n    font-size: 27px;\n  }\n  .acp-calculator .acp-pills {\n    display: grid;\n    grid-template-columns: minmax(0, 1fr);\n  }\n  .acp-calculator .acp-pill {\n    width: fit-content;\n    max-width: 100%;\n  }\n}\n\u003c\/style\u003e\n\u003cdiv class=\"acp-calculator\" data-calculator-root\u003e\n  \u003cdiv class=\"acp-shell\"\u003e\n    \u003csection class=\"acp-header\" aria-labelledby=\"acp-title\"\u003e\n      \u003ch2 id=\"acp-title\"\u003eAverage Collection Period Calculator\u003c\/h2\u003e\n      \u003cp\u003eMeasure how many days it takes to convert credit sales into cash, compare the result with customer payment terms, and estimate receivables tied up beyond the target window.\u003c\/p\u003e\n      \u003cdiv class=\"acp-pills\" aria-label=\"Live calculation summary\"\u003e\n        \u003cspan class=\"acp-pill\"\u003eCollection period \u003cstrong data-acp-pill=\"period\"\u003e91.25 days\u003c\/strong\u003e\u003c\/span\u003e\n        \u003cspan class=\"acp-pill\"\u003eTurnover \u003cstrong data-acp-pill=\"turnover\"\u003e4.00×\u003c\/strong\u003e\u003c\/span\u003e\n        \u003cspan class=\"acp-pill\"\u003eTerms variance \u003cstrong data-acp-pill=\"variance\"\u003e+61.25 days\u003c\/strong\u003e\u003c\/span\u003e\n        \u003cspan class=\"acp-pill\"\u003ePotential cash release \u003cstrong data-acp-pill=\"release\"\u003e$16,780.82\u003c\/strong\u003e\u003c\/span\u003e\n      \u003c\/div\u003e\n    \u003c\/section\u003e\n\n    \u003cdiv class=\"acp-toolbar\" aria-label=\"Calculator actions\"\u003e\n      \u003cbutton class=\"acp-button acp-download\" type=\"button\" data-acp-action=\"download\"\u003e\n        \u003csvg viewbox=\"0 0 24 24\" aria-hidden=\"true\" focusable=\"false\"\u003e\u003cpath fill=\"currentColor\" d=\"M12 3a1 1 0 0 1 1 1v8.59l2.3-2.3a1 1 0 1 1 1.4 1.42l-4 4a1 1 0 0 1-1.4 0l-4-4a1 1 0 1 1 1.4-1.42l2.3 2.3V4a1 1 0 0 1 1-1Zm-7 14a1 1 0 0 1 1 1v1h12v-1a1 1 0 1 1 2 0v2a1 1 0 0 1-1 1H5a1 1 0 0 1-1-1v-2a1 1 0 0 1 1-1Z\"\u003e\u003c\/path\u003e\u003c\/svg\u003e\n        \u003cspan\u003eDownload Excel\u003c\/span\u003e\n      \u003c\/button\u003e\n      \u003cbutton class=\"acp-button acp-reset\" type=\"button\" data-acp-action=\"reset\"\u003eReset\u003c\/button\u003e\n    \u003c\/div\u003e\n\n    \u003csection class=\"acp-workspace\" aria-label=\"Calculator workspace\"\u003e\n      \u003cdiv class=\"acp-card acp-inputs\"\u003e\n        \u003ch3\u003eInputs\u003c\/h3\u003e\n        \u003cp class=\"acp-card-intro\"\u003eUse figures from the same accounting period and exclude cash sales from net credit sales.\u003c\/p\u003e\n\n        \u003cdiv class=\"acp-fields\"\u003e\n          \u003cdiv class=\"acp-field\"\u003e\n            \u003clabel for=\"acp-method\"\u003eCalculation method\u003c\/label\u003e\n            \u003cselect class=\"acp-control\" id=\"acp-method\" data-acp-input=\"method\"\u003e\n              \u003coption value=\"direct\" selected\u003eAverage receivables and credit sales\u003c\/option\u003e\n              \u003coption value=\"turnover\"\u003eReceivables turnover ratio\u003c\/option\u003e\n            \u003c\/select\u003e\n            \u003cp class=\"acp-help\"\u003eChoose the information available in your financial records.\u003c\/p\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"acp-field\"\u003e\n            \u003clabel for=\"acp-duration\"\u003eMeasurement period\u003c\/label\u003e\n            \u003cselect class=\"acp-control\" id=\"acp-duration\" data-acp-input=\"duration\"\u003e\n              \u003coption value=\"365\" selected\u003eYear — 365 days\u003c\/option\u003e\n              \u003coption value=\"360\"\u003eCommercial year — 360 days\u003c\/option\u003e\n              \u003coption value=\"90\"\u003eQuarter — 90 days\u003c\/option\u003e\n              \u003coption value=\"30\"\u003eMonth — 30 days\u003c\/option\u003e\n              \u003coption value=\"custom\"\u003eCustom days\u003c\/option\u003e\n            \u003c\/select\u003e\n            \u003cp class=\"acp-help\"\u003eMatch the period used for both receivables and credit sales.\u003c\/p\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"acp-field acp-hidden\" data-acp-field=\"customDays\"\u003e\n            \u003clabel for=\"acp-custom-days\"\u003eCustom days in period\u003c\/label\u003e\n            \u003cinput class=\"acp-control\" id=\"acp-custom-days\" data-acp-input=\"customDays\" type=\"text\" inputmode=\"decimal\" value=\"365\" autocomplete=\"off\"\u003e\n            \u003cp class=\"acp-help\"\u003eEnter a positive number of calendar or reporting days.\u003c\/p\u003e\n          \u003c\/div\u003e\n        \u003c\/div\u003e\n\n        \u003cdiv class=\"acp-fields\" data-acp-method-panel=\"direct\"\u003e\n          \u003cdiv class=\"acp-field\"\u003e\n            \u003clabel for=\"acp-average-ar\"\u003eAverage accounts receivable\u003c\/label\u003e\n            \u003cinput class=\"acp-control\" id=\"acp-average-ar\" data-acp-input=\"averageAR\" data-acp-mask=\"currency\" type=\"text\" inputmode=\"decimal\" value=\"$25,000.00\" autocomplete=\"off\"\u003e\n            \u003cp class=\"acp-help\"\u003eAverage unpaid credit invoices during the selected period.\u003c\/p\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"acp-field\"\u003e\n            \u003clabel for=\"acp-credit-sales\"\u003eNet credit sales\u003c\/label\u003e\n            \u003cinput class=\"acp-control\" id=\"acp-credit-sales\" data-acp-input=\"creditSales\" data-acp-mask=\"currency\" type=\"text\" inputmode=\"decimal\" value=\"$100,000.00\" autocomplete=\"off\"\u003e\n            \u003cp class=\"acp-help\"\u003eCredit sales less returns and allowances; exclude cash sales.\u003c\/p\u003e\n          \u003c\/div\u003e\n        \u003c\/div\u003e\n\n        \u003cdiv class=\"acp-fields acp-hidden\" data-acp-method-panel=\"turnover\"\u003e\n          \u003cdiv class=\"acp-field\"\u003e\n            \u003clabel for=\"acp-turnover-input\"\u003eReceivables turnover ratio\u003c\/label\u003e\n            \u003cinput class=\"acp-control\" id=\"acp-turnover-input\" data-acp-input=\"turnoverInput\" type=\"text\" inputmode=\"decimal\" value=\"4.00\" autocomplete=\"off\"\u003e\n            \u003cp class=\"acp-help\"\u003eHow many times receivables are collected during the period.\u003c\/p\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"acp-field\"\u003e\n            \u003clabel for=\"acp-credit-sales-turnover\"\u003eNet credit sales\u003c\/label\u003e\n            \u003cinput class=\"acp-control\" id=\"acp-credit-sales-turnover\" data-acp-input=\"creditSalesTurnover\" data-acp-mask=\"currency\" type=\"text\" inputmode=\"decimal\" value=\"$100,000.00\" autocomplete=\"off\"\u003e\n            \u003cp class=\"acp-help\"\u003eUsed to infer average receivables and quantify cash tied up.\u003c\/p\u003e\n          \u003c\/div\u003e\n        \u003c\/div\u003e\n\n        \u003cdiv class=\"acp-fields\"\u003e\n          \u003cdiv class=\"acp-field\"\u003e\n            \u003clabel for=\"acp-terms\"\u003eCustomer credit terms\u003c\/label\u003e\n            \u003cinput class=\"acp-control\" id=\"acp-terms\" data-acp-input=\"terms\" type=\"text\" inputmode=\"decimal\" value=\"30\" autocomplete=\"off\"\u003e\n            \u003cp class=\"acp-help\"\u003eEnter the contractual payment window in days, such as 30.\u003c\/p\u003e\n          \u003c\/div\u003e\n        \u003c\/div\u003e\n\n        \u003cdetails class=\"acp-advanced\" data-acp-advanced\u003e\n          \u003csummary\u003eCalculate average receivables from opening and closing balances\u003c\/summary\u003e\n          \u003cdiv class=\"acp-advanced-body\"\u003e\n            \u003cdiv class=\"acp-checkbox-row\"\u003e\n              \u003cinput id=\"acp-use-balances\" data-acp-input=\"useBalances\" type=\"checkbox\"\u003e\n              \u003cdiv class=\"acp-checkbox-copy\"\u003e\n                \u003clabel for=\"acp-use-balances\"\u003eUse beginning and ending balances\u003c\/label\u003e\n                \u003cspan\u003eWhen enabled, the calculator averages the two balances and replaces the direct average receivables input.\u003c\/span\u003e\n              \u003c\/div\u003e\n            \u003c\/div\u003e\n            \u003cdiv class=\"acp-fields\"\u003e\n              \u003cdiv class=\"acp-field\"\u003e\n                \u003clabel for=\"acp-opening-ar\"\u003eBeginning accounts receivable\u003c\/label\u003e\n                \u003cinput class=\"acp-control\" id=\"acp-opening-ar\" data-acp-input=\"openingAR\" data-acp-mask=\"currency\" type=\"text\" inputmode=\"decimal\" value=\"$20,000.00\" autocomplete=\"off\" disabled\u003e\n                \u003cp class=\"acp-help\"\u003eReceivables balance at the start of the period.\u003c\/p\u003e\n              \u003c\/div\u003e\n              \u003cdiv class=\"acp-field\"\u003e\n                \u003clabel for=\"acp-closing-ar\"\u003eEnding accounts receivable\u003c\/label\u003e\n                \u003cinput class=\"acp-control\" id=\"acp-closing-ar\" data-acp-input=\"closingAR\" data-acp-mask=\"currency\" type=\"text\" inputmode=\"decimal\" value=\"$30,000.00\" autocomplete=\"off\" disabled\u003e\n                \u003cp class=\"acp-help\"\u003eReceivables balance at the end of the period.\u003c\/p\u003e\n              \u003c\/div\u003e\n            \u003c\/div\u003e\n          \u003c\/div\u003e\n        \u003c\/details\u003e\n        \u003cdiv class=\"acp-error\" data-acp-errors aria-live=\"polite\"\u003e\u003c\/div\u003e\n      \u003c\/div\u003e\n\n      \u003caside class=\"acp-card acp-results\" aria-labelledby=\"acp-results-title\"\u003e\n        \u003ch3 id=\"acp-results-title\"\u003eLive results\u003c\/h3\u003e\n        \u003cdiv class=\"acp-primary-result\"\u003e\n          \u003cspan class=\"acp-primary-label\"\u003eAverage collection period\u003c\/span\u003e\n          \u003cstrong class=\"acp-primary-value\" data-acp-result=\"period\"\u003e91.25 days\u003c\/strong\u003e\n          \u003cspan class=\"acp-primary-sub\" data-acp-result=\"summary\"\u003eCustomers pay 61.25 days later than the stated 30-day terms.\u003c\/span\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"acp-result-grid\"\u003e\n          \u003cdiv class=\"acp-result-item\"\u003e\n\u003cspan\u003eReceivables turnover\u003c\/span\u003e\u003cstrong data-acp-result=\"turnover\"\u003e4.00×\u003c\/strong\u003e\n\u003c\/div\u003e\n          \u003cdiv class=\"acp-result-item\"\u003e\n\u003cspan\u003eAverage daily credit sales\u003c\/span\u003e\u003cstrong data-acp-result=\"dailySales\"\u003e$273.97\u003c\/strong\u003e\n\u003c\/div\u003e\n          \u003cdiv class=\"acp-result-item\"\u003e\n\u003cspan\u003eTerms variance\u003c\/span\u003e\u003cstrong data-acp-result=\"variance\"\u003e+61.25 days\u003c\/strong\u003e\n\u003c\/div\u003e\n          \u003cdiv class=\"acp-result-item\"\u003e\n\u003cspan\u003ePotential cash release\u003c\/span\u003e\u003cstrong data-acp-result=\"release\"\u003e$16,780.82\u003c\/strong\u003e\n\u003c\/div\u003e\n        \u003c\/div\u003e\n        \u003cspan class=\"acp-status acp-status-slow\" data-acp-result=\"status\"\u003eCollection is slower than terms\u003c\/span\u003e\n        \u003cp class=\"acp-note\" data-acp-result=\"interpretation\"\u003eAt the current sales pace, about 67.12% of average receivables sits beyond the contractual payment window.\u003c\/p\u003e\n        \u003cdiv class=\"acp-sr-only\" aria-live=\"polite\" data-acp-live\u003eAverage collection period 91.25 days.\u003c\/div\u003e\n      \u003c\/aside\u003e\n    \u003c\/section\u003e\n\n    \u003csection class=\"acp-visual-section\" aria-labelledby=\"acp-visual-title\"\u003e\n      \u003ch2 class=\"acp-section-title\" id=\"acp-visual-title\"\u003eReceivables breakdown and terms comparison\u003c\/h2\u003e\n      \u003cdiv class=\"acp-chart-grid\"\u003e\n        \u003carticle class=\"acp-chart-card\" data-acp-chart-card=\"breakdown\"\u003e\n          \u003cdiv class=\"acp-chart-head\"\u003e\n            \u003ch3\u003eReceivables within and beyond terms\u003c\/h3\u003e\n            \u003cp data-acp-chart-intro=\"breakdown\"\u003eAverage receivables split by the amount supported by 30-day terms.\u003c\/p\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"acp-chart-cluster\"\u003e\n            \u003cdiv class=\"acp-plot-wrap acp-donut-wrap\" data-acp-plot=\"breakdown\"\u003e\u003c\/div\u003e\n            \u003cdiv class=\"acp-legend\" data-acp-legend=\"breakdown\" aria-label=\"Receivables breakdown legend\"\u003e\u003c\/div\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"acp-table-wrap\" data-acp-chart-summary=\"breakdown\"\u003e\u003c\/div\u003e\n          \u003cdiv class=\"acp-chart-caption\" data-acp-caption=\"breakdown\"\u003eThe portion beyond terms is an estimate of receivables that could be released if collection speed matched the stated payment window.\u003c\/div\u003e\n        \u003c\/article\u003e\n\n        \u003carticle class=\"acp-chart-card\" data-acp-chart-card=\"comparison\"\u003e\n          \u003cdiv class=\"acp-chart-head\"\u003e\n            \u003ch3\u003eCollection days versus policy\u003c\/h3\u003e\n            \u003cp data-acp-chart-intro=\"comparison\"\u003eCompare actual collection speed with contractual terms and a monitoring threshold.\u003c\/p\u003e\n          \u003c\/div\u003e\n          \u003cdiv class=\"acp-plot-wrap\" data-acp-plot=\"comparison\"\u003e\u003c\/div\u003e\n          \u003cdiv class=\"acp-legend\" data-acp-legend=\"comparison\" aria-label=\"Collection days comparison legend\"\u003e\u003c\/div\u003e\n          \u003cdiv class=\"acp-table-wrap\" data-acp-chart-summary=\"comparison\"\u003e\u003c\/div\u003e\n          \u003cdiv class=\"acp-chart-caption\" data-acp-caption=\"comparison\"\u003eA result close to or below terms usually signals timely payment. A widening gap deserves investigation by customer, invoice age, and disputed balance.\u003c\/div\u003e\n        \u003c\/article\u003e\n      \u003c\/div\u003e\n    \u003c\/section\u003e\n\n    \u003csection class=\"acp-table-section\" aria-labelledby=\"acp-table-section-title\"\u003e\n      \u003ch2 class=\"acp-section-title\" id=\"acp-table-section-title\"\u003eCalculation detail\u003c\/h2\u003e\n      \u003cdiv class=\"acp-table-card\" data-acp-table-card\u003e\n        \u003cdiv class=\"acp-table-heading\"\u003e\n          \u003ch3\u003eMetric audit trail\u003c\/h3\u003e\n          \u003cp\u003eEach row is generated from the same current-state model used by the results, charts, and Excel workbook.\u003c\/p\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"acp-table-wrap\" data-acp-table-wrap\u003e\n          \u003ctable class=\"acp-table\"\u003e\n            \u003cthead\u003e\u003ctr\u003e\n\u003cth scope=\"col\"\u003eMetric\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eCalculation\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eCurrent value\u003c\/th\u003e\n\u003cth scope=\"col\"\u003eHow to read it\u003c\/th\u003e\n\u003c\/tr\u003e\u003c\/thead\u003e\n            \u003ctbody data-acp-detail-body\u003e\u003c\/tbody\u003e\n          \u003c\/table\u003e\n        \u003c\/div\u003e\n        \u003cdiv class=\"acp-table-note\" data-acp-table-note\u003eUse the same measurement period for receivables and credit sales. Mixing an annual receivables balance with monthly sales will distort the result.\u003c\/div\u003e\n      \u003c\/div\u003e\n    \u003c\/section\u003e\n\n    \u003csection class=\"acp-education\" aria-labelledby=\"acp-education-title\"\u003e\n      \u003ch2 id=\"acp-education-title\"\u003eHow to use the average collection period\u003c\/h2\u003e\n      \u003cp\u003eThe average collection period estimates the typical number of days between a credit sale and the receipt of cash. It is closely related to days sales outstanding and the accounts receivable turnover ratio. Finance teams use it to monitor working-capital efficiency, evaluate credit policy, and identify whether customers are paying according to agreed terms. The metric is most useful as a trend and as a comparison with your own customer terms, because collection cycles vary substantially by industry, contract structure, billing frequency, and customer mix.\u003c\/p\u003e\n\n      \u003ch3\u003eEnter consistent period data\u003c\/h3\u003e\n      \u003cp\u003e\u003cstrong\u003eCalculation method\u003c\/strong\u003e determines which source data drives the model. Select “Average receivables and credit sales” when you have balance-sheet receivables and income-statement credit sales. Select “Receivables turnover ratio” when your accounting system already reports turnover. The two methods are mathematically equivalent when they use the same period.\u003c\/p\u003e\n      \u003cp\u003e\u003cstrong\u003eMeasurement period\u003c\/strong\u003e is the number of days represented by the data. Use 365 for a calendar year, 360 only when your organization follows a commercial-year convention, 90 for a quarter, or 30 for a monthly analysis. A custom period is appropriate for a fiscal year with a nonstandard length or for an exact reporting window. The days value must be positive.\u003c\/p\u003e\n      \u003cp\u003e\u003cstrong\u003eAverage accounts receivable\u003c\/strong\u003e is the typical unpaid balance during the period. A common approximation is the average of the beginning and ending balances, but monthly or weekly averages can be more representative when receivables fluctuate sharply. Enable the opening-and-closing balance option to calculate the simple two-point average automatically. Higher average receivables increase the collection period when sales remain unchanged.\u003c\/p\u003e\n      \u003cp\u003e\u003cstrong\u003eNet credit sales\u003c\/strong\u003e includes sales made on credit, net of returns and allowances. Do not include cash sales, because they do not create accounts receivable. Use the same currency and accounting period as the receivables figure. Higher credit sales reduce the calculated period when average receivables stay constant, reflecting faster conversion of the outstanding balance.\u003c\/p\u003e\n      \u003cp\u003e\u003cstrong\u003eReceivables turnover ratio\u003c\/strong\u003e is the number of times average receivables are converted into sales during the selected period. A higher ratio produces a shorter collection period. When this method is selected, net credit sales remains useful because it lets the calculator infer average receivables and estimate the dollar amount tied up beyond terms.\u003c\/p\u003e\n      \u003cp\u003e\u003cstrong\u003eCustomer credit terms\u003c\/strong\u003e are the contractual days allowed for payment, such as net 30 or net 60. Terms are not part of the core collection-period formula; they are a benchmark. Enter zero when no meaningful benchmark exists. Longer terms can make a higher collection period acceptable, while short terms create a tighter operating target.\u003c\/p\u003e\n\n      \u003ch3\u003eFormula and model\u003c\/h3\u003e\n      \u003cdiv class=\"acp-formula\"\u003eAverage collection period = Average accounts receivable × Days in period ÷ Net credit sales\u003c\/div\u003e\n      \u003cp\u003eThe turnover approach first calculates receivables turnover as net credit sales divided by average receivables, then divides days in the period by turnover. Average daily credit sales equals net credit sales divided by period days. The calculator also estimates the receivables balance consistent with your payment terms: daily credit sales multiplied by term days. Any average receivables above that benchmark are shown as potential cash release. This is a directional working-capital estimate, not a guarantee that all excess balances can be collected immediately.\u003c\/p\u003e\n\n      \u003ch3\u003eInterpret every output\u003c\/h3\u003e\n      \u003cp\u003e\u003cstrong\u003eAverage collection period\u003c\/strong\u003e is the primary result. A low value generally means invoices are converted to cash quickly; a high value may indicate late payment, disputes, weak follow-up, generous terms, or a shift toward slower-paying customers. A zero result usually means inputs are incomplete or there are no credit sales. Negative values are rejected because they are not meaningful for this operating metric.\u003c\/p\u003e\n      \u003cp\u003e\u003cstrong\u003eReceivables turnover\u003c\/strong\u003e shows collection frequency. Higher turnover normally supports stronger liquidity, but an unusually high ratio can also reflect restrictive credit policies that may limit sales. \u003cstrong\u003eAverage daily credit sales\u003c\/strong\u003e converts period sales into a daily\nrun rate and supports the terms-based receivables benchmark. \u003cstrong\u003eTerms variance\u003c\/strong\u003e is actual collection days minus customer terms. A positive number means collections run later than policy; a negative number means payment arrives earlier on average.\u003c\/p\u003e\n      \u003cp\u003e\u003cstrong\u003ePotential cash release\u003c\/strong\u003e is the excess of current average receivables over the balance implied by stated terms. A positive figure highlights capital that might be freed through faster invoicing, dispute resolution, reminders, or payment automation. A zero figure means the current average balance is already at or below the terms-based benchmark. The donut shows the same dollar split between receivables supported by terms and receivables beyond terms. The bar chart compares actual days, contractual days, and a monitoring threshold set at one-third above terms.\u003c\/p\u003e\n\n      \u003ch3\u003ePractical interpretation and common mistakes\u003c\/h3\u003e\n      \u003cul\u003e\n        \u003cli\u003eTrack the metric monthly or quarterly using a consistent method; a deteriorating trend can matter more than a single absolute value.\u003c\/li\u003e\n        \u003cli\u003eInvestigate the aging schedule behind the average. One large disputed invoice can distort the period even when most customers pay on time.\u003c\/li\u003e\n        \u003cli\u003eDo not mix gross sales with net receivables, annual sales with monthly receivables, or a point-in-time balance with a different reporting window.\u003c\/li\u003e\n        \u003cli\u003eCompare against customer terms and relevant peer practices, but account for seasonality, milestone billing, retainage, and concentration risk.\u003c\/li\u003e\n        \u003cli\u003eUse the Excel export to document assumptions and reconcile the model to your general ledger before sharing the analysis.\u003c\/li\u003e\n      \u003c\/ul\u003e\n      \u003cp\u003eFor broader context, review the \u003ca href=\"https:\/\/www.sec.gov\/about\/reports-publications\/investor-publications\/beginners-guide-financial-statements\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eU.S. SEC guide to financial statements\u003c\/a\u003e, the \u003ca href=\"https:\/\/www.sba.gov\/business-guide\/manage-your-business\/manage-your-finances\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eU.S. Small Business Administration finance guidance\u003c\/a\u003e, and Investopedia’s overview of the \u003ca href=\"https:\/\/www.investopedia.com\/terms\/a\/average_collection_period.asp\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eaverage collection period\u003c\/a\u003e. These resources provide general education and should not be treated as personalized accounting, tax, legal, or investment advice.\u003c\/p\u003e\n    \u003c\/section\u003e\n  \u003c\/div\u003e\n\u003c\/div\u003e","brand":"FinancialModelsLab","offers":[{"title":"Default Title","offer_id":49909487960307,"sku":"average-collection","price":0.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0522\/6191\/2762\/files\/average-collection.webp?v=1783935541","url":"https:\/\/financialmodelslab.com\/products\/average-collection","provider":"Financial Models Lab","version":"1.0","type":"link"}