Days sales outstanding (DSO) is a measure of the average number of days that it takes for a company to collect payment after a sale has been made. Then, you take out your gross sales from your accounts receivable to report it to the next month's accounts receivable.So, the Days' Sales in Receivables for 20Y9 is 27.5 days and for 20Y8 is 31.2 days. Question: The financial ratio days' sales in receivables is measured as: Receivables turnover plus 365 days. Accounts receivable times 365 days. Accounts receivable days allows a business to evaluate its credit and collections policies and procedures to determine if these are effective. Ready to optimize your finance processes with hyperautomation? The faster a business can collect from customers, the sooner cash is available to fund operations. Check out this article to learn everything you need to know about DSO (days sales outstanding) and how to calculate it. For example, a receivables turnover ratio of 10 means that the receivables have been collected 10 times in the specified period, usually a year.