# CCC

> CCC — DSO + DIO − DPO: the days between paying suppliers and collecting from customers. Negative means customers pay before suppliers are paid.

Source: https://lopifi.com/glossary/ccc
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is ccc?** In accounting, CCC means DSO + DIO − DPO: the days between paying suppliers and collecting from customers. Negative means customers pay before suppliers are paid.

## Formula

`DSO + DIO − DPO`

## Also known as

- Cash conversion cycle

## Words this system refuses for it

- cash cycle
- working-capital days

## Note

Days cash is tied up. Negative is excellent.

- **Category:** Cash
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)