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The time moment when Revenue is captured and appreciated by the Financial Accounting can be different depending  depends on the Business specifics. 

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There is a natural delay in Cash Collections from the timing when the Revenue was captured due to approval/processing/transfer process, and which is called Days Sales Outstanding (DSO).

A very popular range is between 30 days and 90 days.

See also

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Business / Business Administration / Financial Management / Financial Accounting 

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