The dollar profits effect, the effect on sales, the effect on receivables, the effect on investment return should be taken into consideration by one when changes in the terms of credit are evaluated. An ability to include risk of credit policy (probability of delinquency, funds’ cost of opportunity, probability of default, limits of credit, and overall capital cost) was expressed by the managers surveyed when decisions were made regarding terms of credit. Knowing the per unit change, the change in expense of bad debt, the incremental investment on receivables, and the profits in total are involved in the approach of incremental profit.