The Three Bucket Theory --Dickeson

Accounts Receivable inventory? Yes, it's an inventory of claims and is the fourth hurdle between cash out and cash in. Compute DSOH (Days Sales On Hand) by dividing the receivables balance by the week's sales. Multiply by seven for a week.

What can I say about A/R that hasn't been said—ad nauseum. It's global and local DSOH analysis once again. Measure and manage. Collection lag can kill—it has and it does.