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  2. Accounts receivable - Wikipedia

    en.wikipedia.org/wiki/Accounts_receivable

    Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.

  3. Day out of days (filmmaking) - Wikipedia

    en.wikipedia.org/wiki/Day_out_of_Days_(filmmaking)

    The Day Out of Days is arranged as a grid, with columns representing days and rows representing cast members. Letters are used to indicate paid days. Typically, W is used to indicate a work day (the cast member will perform on that day), T indicates a travel day, and R a rehearsal day. All three count as paid days.

  4. Day count convention - Wikipedia

    en.wikipedia.org/wiki/Day_count_convention

    The day count is also used to quantify periods of time when discounting a cash-flow to its present value. When a security such as a bond is sold between interest payment dates, the seller is eligible to some fraction of the coupon amount. The day count convention is used in many other formulas in financial mathematics as well.

  5. Days in inventory - Wikipedia

    en.wikipedia.org/wiki/Days_in_inventory

    The average inventory is the average of inventory levels at the beginning and end of an accounting period, and COGS/day is calculated by dividing the total cost of goods sold per year by the number of days in the accounting period, generally 365 days. [3] This is equivalent to the 'average days to sell the inventory' which is calculated as: [4]

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  8. Zeller's congruence - Wikipedia

    en.wikipedia.org/wiki/Zeller's_congruence

    Starting in March, the sequence basically alternates 3, 2, 3, 2, 3, but every five months there are two 31-day months in a row (July–August and December–January). [1] The fraction 13/5 = 2.6 and the floor function have that effect; the denominator of 5 sets a period of 5 months.

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