# Receivable Days Denominator Policy Check

Check the revenue basis and period length before using a receivable-days assumption.

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

## Inputs
Receivable balance, approved credit-sales denominator, days convention and period policy.

## Workflow
1. Preserve revenue type, period and entity.
2. Calculate only with a positive approved denominator and named day convention.
3. Flag total sales used instead of credit sales when policy requires credit sales.
4. Return a model review note; no collection guarantee or accounting change.

## Output contract
AR | sales basis | period days | denominator policy | calculated days | held reason

## Fictional acceptance test
Fictional AR 100, approved credit sales 1000 over 30 days gives 3 days. Total sales 1200 cannot silently replace the required credit-sales base.

## 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/financial-modeling/forecasting-balance-sheet-items-financial-model/

Checked October 7, 2026. Oct7 GSC chart throughOct4: marketing copilot37,PlanableClaude33/ChatGPT23,brief12,report11; other profession topics are related workflow-method demand leads, not exact queries. Exact monthly volume unmeasured.