Finance & Accounting / Treasury
Days Payable Outstanding DPO
On average, how many days a company takes to pay its suppliers.
The fork, why two teams get different numbers
The denominator is the fight: COGS vs purchases.
In the Metric Library
- The full fork, both definitions worked all the way through
- The trap that makes the number lie, on a real export
- Every formula variant, spelled out
- The reconciliation anchor, what to tie it to and when to refuse
Reference: FASB ASC 405 (Liabilities) · SEC disclosure guidance on supplier finance programs · FASB ASC 405-50