AR and DSO: Data Sources

Data Item

Source

AR balances by aging range for the current date

The sum of invoice balances with a current age in that aging range.

The invoice balances and other data used to age the receivables and calculate AR balances come from the Accounts Receivable Invoice History (AR_HDR_HS) table in Costpoint.

AR balances by aging range for a prior period

The sum of invoice balances with an age in that aging range as of the end of that period.

The invoice balances and other data used to calculate and age historical AR balances come from the Accounts Receivable Detail History (AR_DETL_HS) table in Costpoint.

Percentage contribution to AR for an aging range or for an attribute value and aging range combination

AR that falls within the aging range ÷ Total AR for all aging ranges.

AR for the combination of attribute value and aging range ÷ Total AR for all combinations of attribute value and aging range.

DSO for the current date or a prior period

The DSO value for the 90 days prior to the current date or the 90 days preceding the end date of the prior period.

How Costpoint Analytics calculates DSO depends on configuration settings your system administrator selects. The default formula is the following:

AR / (Billing for prior 3 periods / 90)

However, your system administrator can substitute revenue for billing in the denominator and can include unbilled in the numerator along with AR.

The AR amounts used to calculate DSO values come from either the Accounts Receivable Invoice History (AR_HDR_HS) table or the Accounts Receivable Detail History (AR_DETL_HS) table in Costpoint.

The billing or revenue amounts come from the Project Status Report Final Data (PSR_FINAL_DATA) table in Costpoint.

If your firm includes unbilled in the DSO calculation, it is calculated as ITD revenue – ITD billing. The ITD billing and revenue amounts come from the Project Status Report Header (PSR_HDR) table in Costpoint.

Note: Because the prior three periods of revenue or billing come from the Project Status Report tables, how current those amounts are depends on how frequently you update those tables in Costpoint.

If prior year revenue adjustments are included in the PSR tables, revenue amounts may include those revenue adjustments, depending on how Costpoint Analytics is configured. For more information, see "Adjustment Period."

Invoice transaction history by period

Invoice transaction detail (invoice amount, discounts taken, adjustments, received amounts, and so on) by period comes from the Accounts Receivable Detail History (AR_DETL_HS) table in Costpoint.