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Accounts Receivable Calculator United States 2026

Days sales outstanding, the receivables balance a net-30 book should be carrying, and what the excess is costing you — with the past-due split, an expected credit-loss exposure, and the line-of-credit interest the excess is quietly paying for.

Days sales outstanding is the receivables balance as a share of a year of revenue, expressed in days: AR ÷ revenue × 365.

Inputs
Results update as you type
Results
Days Sales Outstanding (DSO)
43.8 days
Days Sales Outstanding—
Monthly revenue—
30-day target AR balance—
Excess AR above 30-day target—
Overdue ratio—
Collection efficiency—
DSO vs payment terms gap—
Estimated bad debt exposure—
Net collectible AR—
Collection cost per unit of AR—
Annual funding cost of excess AR—
Early payment saving potential—
Reviewed September 2026. Management accounting arithmetic: the same formulas in every market, in your own currency. Regulation G requires any non-GAAP measure such as EBITDA to be reconciled to its closest GAAP equivalent. Maintained by Adam Formosa.
No account required · Google Analytics off unless allowedCalculator arithmetic runs in your browserResults update as you type
The receivables book: in-terms against overdue
The receivables book: in-terms against overdue
Current (in-terms)$120,000.00
All calculations run 100% in your browser. The calculator code does not submit your figures to GlobalCalc to obtain a result.
About accounts receivable
Method

How this calculator works

Days sales outstanding is the receivables balance as a share of a year of revenue, expressed in days: AR ÷ revenue × 365. The target balance is one month of revenue, which is what a business collecting on net-30 terms carries; anything above it is working capital lent to customers. The gap between DSO and your stated terms is the honest measure of whether the terms are being kept. Bad debt applies your own historical write-off rate — under ASC 326 the allowance is an expected credit loss recognized when the receivable arises, not a loss waited for. The funding cost prices the excess at your line-of-credit rate, and the early-payment line values a 2/10 net-30 style discount against that cost: a discount is worth offering only when it is cheaper than the money it releases.

Formula: DSO = AR ÷ revenue × 365 · target AR = revenue ÷ 12 · excess = AR − target · funding cost = max(excess, 0) × facility rate

Guide

United States Accounts Receivable Notes

US receivables planning often focuses on AR aging buckets, net 15, net 30, or net 60 terms, overdue customers, payroll timing, and cash conversion.

Use this version to test how faster collections, deposits, retainers, and payment reminders could reduce the working-capital gap.

US setup: this accounts receivable is tuned for dollar-denominated scenarios, American payroll and tax references, state-by-state cost differences, and the finance terms people see in lender, employer, or IRS-facing documents.

The page keeps US language in place where it is relevant, including IRS, federal withholding, FICA, 401(k), sales tax, miles, APR, down payment, paycheck, state tax, and USD totals.

Treat the answer as a United States estimate; before acting, compare it with provider disclosures, state rules, federal guidance, lender underwriting, payroll settings, or advice from a qualified professional.

Estimates only. Actual results depend on your specific circumstances.

Quick scenarios Understanding your result

Select the question that matches where you are right now.

Your result shows the financial metric for the business scenario you entered — based on standard accounting and financial analysis formulas.

What to do with it

Use this to evaluate business decisions, compare scenarios, or prepare figures for a business plan, loan application, or stakeholder presentation.

What it is not

Not a valuation, audit, or professional accounting opinion. Business decisions of significant value should be reviewed by a qualified accountant or financial adviser.

Accuracy

Uses standard formulas with the inputs you provided. Calculator arithmetic runs in your browser; the calculator code does not submit your figures to GlobalCalc to obtain a result.

Business calculations are most sensitive to revenue assumptions, cost structure, and the time horizon over which you project. Small changes to these inputs compound significantly.

Revenue assumptions

Sales volume and price are the primary revenue drivers. Test conservative, expected, and optimistic scenarios to understand the range of possible outcomes.

Fixed vs variable costs

Your cost structure determines how much of each additional dollar of revenue becomes profit. Higher fixed costs mean higher break-even but stronger leverage above it.

Cash flow timing

Profit on paper and cash in the bank are different things. Receivables, payables, and inventory timing can create cash flow gaps even in a profitable business.

To improve your business metrics, focus on the highest-leverage changes — often pricing, cost reduction, or working capital management.

Review pricing

A 5% price increase with no volume loss drops straight to the bottom line. Test the sensitivity of your result to small pricing changes.

Reduce cost of goods

Negotiating supplier terms, reducing waste, or increasing efficiency improves margins without needing more sales.

Speed up receivables

Reducing average AR days from 45 to 30 can free significant working capital and reduce the need for external finance.

Business finances connect to tax, loan, and cash flow decisions. Use these calculators to model the broader picture.

Check break-even

Find the sales volume needed to cover all costs before you start generating profit.

Break-even → Model a business loan

See the repayment schedule and total cost of financing for a business purchase or expansion.

Business loan → Calculate profit margin

Understand your gross and net margins to benchmark against industry standards.

Profit margin → Related calculators Profit MarginRevenue minus all costs Break-EvenCover your fixed costs Loan RepaymentBusiness loan costs Budget SurplusCash flow planning About accounts receivable calculator How it works
Guide

How the Accounts Receivable Calculator works

This calculator provides an instant estimate based on your inputs. Calculate Days Sales Outstanding (DSO), accounts receivable turnover, and identify excess AR tying up working capital in your US business.

Inputs

Enter your details in the fields above. Results update automatically as you type. Switch between Simple, Standard, Detailed, and Advanced modes to control the level of detail shown.

Results

The primary result shows the main output. The breakdown below shows how it is calculated. Copy the result to your clipboard or print the page for your records.

Examples
Guide

Worked examples — Accounts Receivable Calculator

Use the Quick Answer chips above to load pre-populated scenarios for common situations. Each scenario loads the relevant inputs automatically and shows a breakdown of the result.

For your own scenario, enter your specific figures in the input fields. The Standard and Detailed modes reveal additional inputs for more accurate results.

How to use