One to two ORs:
• Accounts receivable – gross: $685,000
• Accounts receivable – net: $395,000
• A/R turnover – net: 10.45
• A/R days outstanding – net: 35
Three to four ORs:
• Accounts receivable – gross: $971,000
• Accounts receivable – net: $602,000
• A/R turnover – net: 11.27
• A/R days outstanding – net: 32
More than four ORs:
• Accounts receivable – gross: $1.35 million
• Accounts receivable – net: $908,000
• A/R turnover – net: 10.98
• A/R days outstanding – net: 33
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