# Cash Conversion Cycle Component Bridge

Explain how inventory, receivable and payable days contribute to a cash-cycle change.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Same-policy DIO, DSO and DPO for two periods, day-count conventions, units and source schedules.

## Workflow
1. Verify component definitions and period comparability.
2. Compute CCC as DIO plus DSO minus DPO for each supplied period.
3. Bridge the change by components, subtracting the DPO change.
4. Hold mixed policies and avoid claiming the bridge proves management causes.

## Output contract
period | DIO | DSO | DPO | CCC | component_change | residual | comparability

## Fictional acceptance test
Fictional prior 30+20-15=35 days, current 35+18-20=33 days. Bridge+5-2-5=-2 days, residual 0. This is not evidence of a specific supplier negotiation.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/cash-conversion-cycle/

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