DSO, DPO, DOH. Ending or Avg figures

CFA Level II
#1

Taking the following formula.

dso= A/R / Sales per day (is A/R ending or avg figure)

dpo= A/P / Purchases per day (is A/P ending or avg figure)

doh = Inventory / COGS per day (is Inventory ending or avg figure)

Thanks.

#2

Average for all of the BS items.