AVERAGE AGE OF INVENTORY is calculated by the formula: 365 / inventory turnover.
IVA TAX see IMPOSTA VALORE AGGIUNTO TAX.
NET RECEIVABLES are a companys accounts receivable (money owed to the company) minus any provisions for bad debts. A firm with a sustainable competitive advantage shows a lower percentage net receivables to gross sales than their competitors, i.e. a firm with a sustainable competitive advantage need not be generous with credit.
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