# DSO

> DSO is a liquidity and working-capital metric, calculated as (Ending AR ÷ Credit sales for the period) × Days in the period. Two formulas exist — see order to cash.

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

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**What is dso?** DSO is a liquidity and working-capital metric, calculated as (Ending AR ÷ Credit sales for the period) × Days in the period.

## Formula

`(Ending AR ÷ Credit sales for the period) × Days in the period`

## Note

Two formulas exist — see order to cash

- **Category:** Liquidity & working capital
- **Specified in:** [Metric definitions](https://lopifi.com/md/docs/domain/10-metrics)
- **Rendered by:** [ar-metrics-panel](https://lopifi.com/md/components/ar-metrics-panel)
- **Related:** credit, period