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Berkshire Hathaway Inc (NYSE:BRK.A)
Change In Receivables
$-246 Mil (As of Sep. 2014)

Berkshire Hathaway Inc's change in receivables for the quarter that ended in Sep. 2014 was $-246 Mil. It means Berkshire Hathaway Inc's accounts receivables declined by $246 Mil from Jun. 2014 to Sep. 2014 .

Berkshire Hathaway Inc's change in receivables for the fiscal year that ended in Dec. 2013 was $1,035 Mil. It means Berkshire Hathaway Inc's accounts receivables increased by $1,035 Mil from Dec. 2012 to Dec. 2013 .

Berkshire Hathaway Inc's accounts receivables for the quarter that ended in Sep. 2014 was $12,507 Mil.

Days sales outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed. Berkshire Hathaway Inc's days sales outstanding for the three months ended in Sep. 2014 was 22.29.

In Ben Graham’s calculation of liquidation value, Apple Inc's accounts receivables are only considered to be worth 75% of book value. Berkshire Hathaway Inc's liquidation value for the three months ended in Sep. 2014 was $-208,147 Mil.


Definition

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.


Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days sales outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

Berkshire Hathaway Inc's Days Sales Outstanding for the quarter that ended in Sep. 2014 is calculated as:

Days Sales Outstanding
=Account Receivable/Revenue*Days in Period
=12507/51199*365 / 4
=22.29

2. In Ben Graham’s calculation of liquidation value, Berkshire Hathaway Inc's accounts receivable are only considered to be worth 75% of book value:

Berkshire Hathaway Inc's liquidation value for the quarter that ended in Sep. 2014 is calculated as:

Liquidation Value
=Cash and Cash Equivalents-Total Liabilities+(0.75 * Account Receivable)+(0.5 * Inventory)
=62380-279907+0.75 * 12507+0.5 * 0
=-208,147

* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.


Related Terms

Days Sales Outstanding, Account Receivable, Revenue, NCAV, Cash and Cash Equivalents, Total Liabilities, Inventory


Historical Data

* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.

Berkshire Hathaway Inc Annual Data

Dec04Dec05Dec06Dec07Dec08Dec09Dec10Dec11Dec12Dec13
ChangeInReceivables 102-1,849-59-977-2,222697-1,979-1,159-1,6101,035

Berkshire Hathaway Inc Quarterly Data

Jun12Sep12Dec12Mar13Jun13Sep13Dec13Mar14Jun14Sep14
ChangeInReceivables 478-194149-1,4751,295-1791,394-2,415-400-246
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