# Days Payable Outstanding Recheck

Recheck days payable outstanding against the period length used in the formula.

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

## Inputs
COGS, average payables, the period length, and the quoted DPO.

## Workflow
1. Record COGS, average payables and the period length.
2. Compute DPO as payables over COGS times the period days.
3. Compare to the quoted figure.
4. Return the recheck without restatement.

## Output contract
cogs | average_payables | period_days | computed_dpo | quoted_dpo | difference

## Fictional acceptance test
Fictional quarter: COGS of 180,000 over 90 days with average payables of 30,000 gives a DPO of 15.0 days; a quoted 45.0 days used a full-year period, a period-basis gap of 30.0 days.

## 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/days-payable-outstanding/

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