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[]
[null,null,"Empresa A","Empresa B"]
[null,"Ccob",309000,600000]
[null,"Ventas ",700000,1500000]
[null,"PerPromCob (días)",{"$f":"PerPromCobro(C3,C4)","v":161},{"$f":"PerPromCobro(D3,D4)","v":146}]
[]
[null,"Donde: "]
[null,"Ccob = cuentas por cobrar comerciales "]
[null,"    Ventas = ventas anuales "]