Cash Cycle Average Balance Basis

Check whether day ratios use comparable average balances rather than mixed opening and closing snapshots. Preparation only, not an account action.

What to provide

Opening/closing inventory, receivables and payables; COGS/sales; period days and supplied ratio policy.

How it works

1. Record each numerator balance basis and denominator separately.
2. Where policy specifies a simple average, show opening-plus-closing divided by 2.
3. Keep sales for receivable days separate from COGS-based components.
4. Return basis conflicts and undefined denominators without replacing reported figures silently.

The output

component | opening | closing | average_policy | average | denominator | days | basis_hold

Worked fictional example

Fictional inventory opening 80, closing 120 has simple average 100. WithCOGS500 and 100 days, DIO20. Using closing 120 would give 24; label the basis difference, not an unexplained 4 day deterioration.

Checks and limits

Keep source versions and original values. Unknowns stay unknown. Use qualified review for regulated, legal or hiring decisions. No live account compatibility test, send, share, schedule, ledger change or payment is authorized.

More finance workflows · How-to guides

Method: reviewed source. Demand lead: Oct 10 live AIS Search Console through Oct 6: marketing Copilot 37 impressions, Planable/Claude 33, Planable/ChatGPT 23, campaign brief 12, investor agent 19. Social-review/reporting topics follow these parent-query leads. Other professions follow documented workflow needs, not measured exact search intent. Site impressions are not monthly volumes; exact topic volume is unmeasured. Checked October 10, 2026.