For Operating Cycle we have terms and definitions in 3 topics. The topics are Accounting, Accounting Terms and Finance.

Period of time between the acquisition of goods and services involved in the manufacturing process and the final cash realization resulting from sales and subsequent collections.
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Period of time between the acquisition of goods and services involved in the manufacturing process and the final cash realization resulting from sales and subsequent collections.
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The average time between the acquisition of materials or services and the final cash realization from that acquisition.
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