Number of Days of Receivables represents the average number of days it takes for a company to collect its credit accounts. To calculate it, you simply divide 365 (the number of days in a year) by the accounts receivable turnover.
Some other related topics you might be interested to explore are Receivables Turnover, Operating cycle, and Net Operating Cycle.
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Number of Days of Receivables is among the topics included in the Corporate Finance module of the CFA Level 1 Curriculum.