DSO Accounts Receivable, or Days Sales Outstanding, is a business metric used to measure how quickly customers pay the company for goods or services. It is an important indicator of customer behavior and cash flow that allows companies to forecast their financial health and adjust accordingly. The lower the DSO, the better. Companies try to maintain a low DSO by negotiating payment terms with customers, providing incentives or increasing their collection team size. With a high DSO, businesses risk tying up their capital in unpaid invoices – which can have a significant impact on their bottom line.