# Inventory Turnover Dio Bridge

Bridge inventory turnover to days inventory outstanding and back.

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

## Inputs
Cost of goods sold, average inventory, and the reported turnover or days figure.

## Workflow
1. Record COGS and average inventory.
2. Compute turnover as COGS over average inventory.
3. Compute days inventory as 365 over turnover.
4. Compare to the reported figures and return the bridge.

## Output contract
cogs | average_inventory | turnover | dio_days | reported_dio | difference

## Fictional acceptance test
Fictional year: COGS of 730,000 and average inventory of 100,000 give a turnover of 7.3x and 50.0 days; a reported 45.0 days implies a turnover of 8.1, a 0.8x gap to trace.

## 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/inventory-turnover/

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