National Summary of Domestic Trade Receivables Results Summary
The Credit Research Foundation conducts surveys by industry which detail relevant statistical information concerning domestic accounts receivable performance. Below is a summary of this information which would be detailed by industry segment in the full quarterly report.
Second Quarter 2026
Independent median calculations show:
| This Quarter | Last Quarter | Year Ago | |
|---|---|---|---|
| Collection Effectiveness Index | 79.35 | 73.48 | 79.02 |
| Days Sales Outstanding | 37.50 | 40.12 | 36.70 |
| Best Possible DSO | 34.00 | 31.59 | 30.18 |
| Average Days Delinquent | 3.70 | 4.85 | 5.00 |
| Percent Current | 87.92 | 87.38 | 82.79 |
| Percent Over 91 Days Past Due | 0.40 | 0.35 | 0.39 |