Myyntisaamisinatermin

Myyntisaamisinatermin, commonly referred to as the due date of accounts receivable, is the date by which a customer is obligated to pay for a sale made on credit. The term is defined in the sales contract or on the invoice and reflects the agreed payment terms, such as Net 30, Net 60, or other arrangements. In some cases early payment discounts (for example 2/10 net 30) can modify the effective due date if the customer takes advantage of the discount.

The due date is a central element in accounts receivable management and liquidity planning. It determines when cash inflows are expected and is used to age receivables, assess credit risk, and forecast short-term cash flow. In accounting records, each receivable carries a due date, and outstanding balances are tracked across aging categories (e.g., 0–30 days, 31–60 days, etc.) to monitor timely payments and potential impairments.

Practically, the myyntisaamisinatermin is negotiable and may be adjusted by agreement between seller and buyer. If payments are late, the contract or law may authorize late payment penalties or interest. Persistent non-payment may lead to collection actions or suspension of further deliveries.

In financial reporting, receivables are recognized at gross amount and often evaluated for credit loss allowances. The term helps determine the classification of receivables as current assets (typically due within 12 months) and informs liquidity analyses and working capital management.