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<p><b>New page</b></p><div>The average number of days the company takes to pay its invoices. <br />
===Calculation===<br />
{{math|{{this}}|{{frac|Accounts Payable|Cost of Goods Sold|365 days}}}}<br />
where:<br />
* [[link::t:AP]] = Average Accounts Payable (= the average of beginning and year-end payables)<br />
* [[m:CO11]] = Annual Cost of Goods Sold<br />
Unit of measure = Days (Calendar Days)<br />
[[Category:Metric]]<br />
{{Object<br />
|name=Days Payables Outstanding<br />
|parent=m:AE1<br />
|sort=51300<br />
|level=2<br />
}}</div>Orwiki