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Microlesson · 5-min read

Controlling Payments - Techniques to Delay Cash Outflows

## Controlling Payments

Just as a firm accelerates collections, it should strategically delay cash outflows to improve liquidity.

### Key Techniques

TechniqueHow it Works
Pay on due dateNever pay early; make payments exactly when due — not before
Use drafts or post-date chequesSend cheques late (legally) to maximize outflow float
Estimate cheque presentation timingMaintain only the required bank balance based on when cheques will actually clear
Outstation payments by mailSend cheques by post to distant parties, using postal transit time as additional float

### The Mirror Principle

> What you do to reduce float for collections, do the opposite for payments — maximize payment float.

Collections: Minimize float → Get cash faster

Payments: Maximize float (legally) → Hold cash longer

Worked example

### Example 1

Scenario: A firm has a payable of ₹5 lakh due in 10 days. The supplier is located 3 days' mail-distance away. The firm's opportunity cost is 12% p.a.

Action: Send a cheque by mail today (rather than electronic transfer). The cheque will take 3 days to reach + 2 days for bank processing = 5 extra days of float.

Benefit of 5 extra days:

= ₹5,00,000 × 12% × 5/365

= ₹822

While small individually, across hundreds of such payments this float management compounds into significant working capital savings.

⚠️ Common exam mistakes

  • Assuming all payment delays are unethical — legally using postal float and paying on (not before) the due date are standard treasury practices
  • Confusing 'controlling payments' with 'defaulting' — controlling payments means paying on the exact due date, not past it
Reference:
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