The work
A key action is what you are doing about a number. Finishing it does not move the score — the number does, and that distinction is the whole reason key actions are kept separate from key results.
Under: What the company owes and what it is owed stop pulling in opposite directions.
It serves Payable days out from 30 to 45, without a supplier stopping supply — measured in days, from 30 to 45. Finishing this does not move that number.
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It appears under the key result on your goal, with its owner and its date.