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Accounts Receivable Turnover (Days) (Average Collection Period) â an activity ratio measuring how many days per year averagely needed by a company to collect its receivables.
Accounts receivable aging is typically broken into date ranges of 30 days. The report typically reports total receivables that are currently due, as well as receivables that are past due. A table depicting accounts receivable aging provides details of specific receivables based on age. The specific receivables are aggregated at the bottom of the table to display the total receivables of a company, based on the number of days the invoice is past due.