Procurement & Supply Chain / Finance
Days Payable Outstanding DPO (aliases: payment-term days, days payables, creditor days, payables period)
The average number of days the company takes to pay its suppliers, and, separately, the terms it agreed to.
The fork, why two teams get different numbers
Agreed terms vs actual paid days, and the denominator.
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: GAAP/ASC · APICS/SCOR (Cash-to-Cash components) · ISM