DSOs

DSOs is an acronym used in several domains to denote different concepts. The two most common meanings are Days Sales Outstanding in finance and Deep Sky Objects in astronomy.

In finance, Days Sales Outstanding measures how long, on average, a company takes to collect payment after making a sale. It is commonly calculated as the average accounts receivable divided by the average daily sales; equivalently, it can be expressed as accounts receivable divided by credit sales per day and multiplied by the number of days in the period. A lower DSO indicates faster collection and stronger short‑term liquidity, while a higher DSO suggests slower collection and greater credit risk. DSO is used to monitor cash flow, inform credit policies, and forecast working capital needs. Limitations include sensitivity to seasonal sales, write-offs, and differences in accounting methods.

In astronomy, Deep Sky Objects are celestial objects located beyond the solar system that can be observed with telescopes or long-exposure imaging. They include galaxies, nebulae, star clusters, and other extended objects, which are often faint and require dark skies and specialized equipment. DSOs are cataloged in many lists, such as the Messier catalog, the New General Catalogue (NGC), and the Index Catalogue (IC), and they remain prominent targets for both amateur observers and professional observatories. Studying DSOs helps researchers understand galactic structure, star formation, and cosmology, and they cover a wide range of distances and properties.

Other uses of the acronym exist in specific organizations or contexts, but are less standardized and less common in general reference materials.