- Days Payable Outstanding - DPO
- A company's average payable period. Calculated as:
Notice that the formula may also be written as: accounts payable / (cost of sales/number of days).
DPO is an indicator of how long a company is taking to pay its trade creditors. DPO is typically looked at either quarterly or yearly (90 or 365 days).
Investment dictionary. Academic. 2012.
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