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Accounts Receivable Period
The average number of days that a company takes to collect payment after a sale has been made, indicative of the business's efficiency in collecting its receivables.
COGS
Cost of Goods Sold; the direct costs attributable to the production of the goods sold in a company, including material and labor costs.
Cash Cycle
The cash cycle is the period between the purchase of inventory and the collection of receivables from the sale of that inventory.
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