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Méthode de l'épuisement


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15:41 Mar 22, 2007
This question was closed without grading. Reason: Answer found elsewhere

French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: Méthode de l'épuisement
I do not mean FIFO method for inventory valuation but the method for calculation of AR in days of sales where you deduct from the AR balance the sales from the previous months. Example:
AR at the end of March 100
Sales in March 50
Sales in Feb 40
Sales in Jan 30
Considering 30 days per month
X = 30 days + 30 days + 10 days / 30 where 10 = 100 - 50 - 40.
Thanks in advance
Local time: 09:52

Summary of answers provided
4Days sales outstanding
Martine Brault

Discussion entries: 3



23 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Days sales outstanding

or Days Receivable outstanding
or Days Sales in Receivables

is how it is usually called.

I have never encountered "méthode de l'épuisement" used in that context in French. But it is indeed a FIFO calculation of Accounts receivable days.

Note added at 39 minutes (2007-03-22 16:21:21 GMT)

As it is quite an uncommon expression in French - borrowed from the inventory method - I would suggest using the English equivalent : applying the FIFO method to A/R, or calculating A/R days using the FIFO method.

Martine Brault
Local time: 03:52
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench
PRO pts in category: 27
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