Accounts Receivable Statistics
Last updated: June 2026 · 6 sourced statistics
Accounts receivable is usually one of the largest assets on a service business's balance sheet — and the slowest to convert to cash. Days sales outstanding hovers around 40 for large firms, nearly half of B2B invoice value runs past due, and a slice of every receivables book is eventually written off. Sources: The Hackett Group, Atradius, and QuickBooks.
Key takeaways
- Typical DSO for large US companies is around 40 days (Hackett Group working capital research).
- 40–53% of B2B invoice value is overdue depending on region (Atradius, 2025).
- US small businesses carrying unpaid invoices are owed $17,500 on average (QuickBooks).
The statistics
Days sales outstanding for the largest US companies averages around 40 days, per The Hackett Group's annual working capital survey.
Source:The Hackett Group Working Capital Survey2024
47% of Western European and 40% of North American B2B invoice value was overdue in 2025 (Atradius).
Source:Atradius Payment Practices Barometer2025
56% of US small businesses are owed money on unpaid invoices, averaging $17,500 each (QuickBooks, 2025).
Source:Intuit QuickBooks Small Business Late Payments Report2025
Nearly 1 in 10 small-business invoices is more than 30 days overdue on average (QuickBooks).
Source:Intuit QuickBooks Small Business Late Payments Report2025
Around 5% of B2B receivables value ends up written off as bad debt in recent regional surveys (Atradius).
Source:Atradius Payment Practices Barometer2025
Best-in-class organizations turn invoices around in 3.1 days versus a 17.4-day average — a 5x faster path from billing to cash (Ardent Partners).
Source:Ardent Partners, AP Metrics that Matter2025
Methodology & sources
Compiled June 2026 from The Hackett Group's working capital research, Atradius' 2025 Payment Practices Barometer, Intuit QuickBooks' January 2025 survey, and Ardent Partners' AP metrics. DSO benchmarks vary substantially by industry.
Frequently asked questions
What is a good DSO?
Under 35 days is healthy for most B2B businesses; 35–45 is typical; over 60 signals collection problems. Large-company averages sit around 40 (Hackett Group).
How much AR goes uncollected?
Surveys put B2B bad-debt write-offs around 5% of receivables value (Atradius) — and collection probability falls sharply once invoices age past 90 days.
How can I reduce my AR balance?
Deposits on new clients, automated reminders, frictionless payment options (ACH/card links), and consistent escalation at 30/60/90 days past due.
Related statistics
Stop becoming a late-payment statistic
Create professional invoices in seconds and track every payment — free to start.
Try InvoiceQuickly Free