Countback Method

This table shows the calculation of DSO using the countback method:

March

10869 - 5538 = 5331

Accumulated DSO = 31

February

5331 - 4566 = 765

Accumulate DSO = 31 + 28 = 59

January

(765/7570) x 31 = 3.1

DSO = 59 + 3.1 = 62.1