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The time moment when Revenue is captured and appreciated by the Financial Accounting can be different depending on the Business specifics.
The general practice is to capture Revenue when the invoice has been submitted to a Customer.
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).
See also
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Business / Business Administration / Financial Management / Financial Accounting
[ Profit and Loss (P&L) ] [ DSO ]