Net rental days booked is a forward sales figure
Net rental days realised is an accrued (realised) income figure
If on 1st March you sign an agreement to rent a car for $1000/month for 12 months, you recognise $12,000 net rental days booked in March, but only $1,000 as realised (as of 31st March)
Edit: I used $ figures instead of # of days but the principle is the same
My Income Model, page-127
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