Yes, to some extent. A business will have software that totals its revenue and expenses. There are judgement calls, though. If you have $1 million in receivable

Yes, to some extent. A business will have software that totals its revenue and expenses. There are judgement calls, though. If you have $1 million in receivables outstanding, how much of that will you collect? If you invested $10 million to build a factory, how quickly does it depreciate?