English to Spanish Bus/Financial Accounting

Hola a todos:

Entiendo el concepto del término pero no consigo encontrar una traducción unánime en español. ¿Alguien puede ayudarme? Aquí un poco de contexto:

Average Days Delinquent calculates the average time from a receivable’s due date to its paid date. In other words, it’s the average number of days that invoices are past due. It provides a snapshot to evaluate your overall collection performance. ADD is calculated by taking standard DSO less the best possible DSO.

Average Days Delinquent = Days Sales Outstanding – Best Possible Days Sales Outstanding