Field help (CONSBAGLA) 

Early/late payment: This is an average, which is derived from the difference in number of days between payment date and the due date of the invoice. A case of late payment is not signalled, the inverse case where the customer pays in advance of the due date, the number of days will be preceded by a "-" sign.

For instance:

Invoice

Accounting date

Due date

Amount

Payment date

INV001

02/01/07

02/02/07

100

03/03/2007

INV002

03/01/07

03/02/07

200

03/03/2007

INV003

04/01/07

04/02/07

300

-

INV004

01/04/07

01/06/07

400

-

BP situation with a pivot date of 03.03.07 :

[(29 days*100)+(28*200)] / 300 = 28,33 days is the average payment lateness with respect to the due date of the invoices.