Days Sales Outstanding (DSO) Industry Average is a measure of a company’s average number of days of outstanding accounts receivable. This metric represents the average number of days it takes for a company to collect payments from its customers after goods/services have been invoiced. In other words, it measures how quickly the company can turn its customer credit sales into cash. DSO Industry Average is an important indicator of a business’s liquidity and cash flow management, as well as its overall creditworthiness.