Annual number of accounts receivable turnover = revenue / accounts receivable - This ratio shows how many times over the years the receivables turned in relation to income. The higher is the turnover of receivables, the shorter is the time in which the company collects the goods sold. When account receivable is zero the ratio will not be defined, which expresses the best condition. The values of ratios vary therefore from undefined to larger or smaller values. The ratio value can be zero only when the income is low, in which case the quotient is rounded to zero. By definition, this ratio cannot have anegative value.