All subsidiariesNet receivablesTrailing 30 daysApproval domain: Finance
✓
Context
✓
Pattern
✓
Components
✓
Segments
✓
Pre-flight
6
Sign-off
Step 6 of 6
Controller sign-off
Review the pre-flight result and approve this metric definition. Your name and role will be permanently attached to every result this metric produces. This action cannot be undone — changes require a new version.
Pre-flight result · April 2026
35.1 days · computed 13 May 2026 1:28 PM
Result
35.1d
Formula
(A / B) × C Ratio: Trailing Days
Period
April 2026 Open · 30 days
Component
Description
Record type
Result
A
AR Balance — average open receivables, net of credits, all subsidiaries
"Days Sales Outstanding measures how long, on average, it takes to collect payment after a sale. This definition uses the average AR balance across all subsidiaries divided by credit sales in the trailing 30-day window, scaled to days. Credit card sales and due-on-receipt terms are excluded because payment is received at the time of sale. As of April 2026, the result of 35.1 days means the business is collecting payment roughly five weeks after invoicing."
⚠ This is the first version of this metric. Once approved, any change to the formula, account selection, or scope requires a new version — the original definition and all results it produced are permanently preserved.
🔏Controller approvalApproval domain: Finance
I, Sarah Chen, acting in my role as Controller, confirm that I have reviewed the metric definition, the component queries, the account selections, and the pre-flight result above. I approve this definition as accurate and appropriate for use in financial reporting and dashboards.
Sarah Chen
Controller
Finance
13 May 2026 — today
✓Metric approved — immutable record createdAPPR-2026-DSO-001-v1
DSO-001
v1
Active
Sarah Chen
Controller
13 May 2026 1:34 PM
13 May 2026
— (current)
35.1 days · Apr 2026
This record is permanent and cannot be edited or deleted. It will remain attached to all Metric Results produced by DSO-001 v1.
What you're looking at
Controller Sign-off
The approval workflow where a Controller reviews and signs a metric definition. Once signed, the definition is locked for the period, results become immutable, and the Controller's name travels with every displayed value.
Why it's here
This is the governance gate — the moment that separates Tessera from every other BI tool. The sign-off is not a checkbox; it's an auditable event with the same weight as signing a journal entry.