D&D Campaign Building 101: Villains. by Â· October 31, 2013. If your D&D game is like most, your PCs are probably the heroic types. They put the rightful heir to the kingdom on the throne, save the princess, quell the hobgoblin uprising, and prevent the magical MacGuffin object from falling into the wrong hands.
1 Period refers to the average accounts receivable collection period.  2 Days refers to the number of days in the period being measured.  Receivables Turnover refers to the receivables turnover ratio calculated earlier using net credit sales and average account receivable over the period.
The gross receivable figure is usually classified as a current asset on the balance sheet. However, if a receivable is expected to be collected in longer than 12 months, then it is instead classified as a long-term asset on the balance sheet. There is usually a contra account, called the allowance for doubtful accounts, that offsets the balance in the gross accounts receivable line item. This allowance contains management's best estimate of the total amount of receivables that will not be paid.