Factoring: A Comprehensive Guide to Its Legal Definition and Process

Definition & Meaning

Factoring is a financial arrangement where a business sells its accounts receivable invoices to a third party, known as a factoring firm, at a discounted rate. This allows the business to receive immediate cash to support its operations. The factoring firm pays a portion of the invoice amount upfront, helping businesses improve their cash flow. Unlike bank loans, which focus on the creditworthiness of the borrower, factoring is primarily concerned with the receivables of the business selling the invoices. A factoring transaction typically involves three parties: the business, the factoring firm, and the customers who owe the invoices.

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Real-world examples

Here are a couple of examples of abatement:

Example 1: A small manufacturing company sells its invoices worth $100,000 to a factoring firm for $90,000. The factoring firm receives the payment from the company's customers, while the manufacturing company gets immediate cash to purchase raw materials.

Example 2: A service provider with delayed payments from clients factors its invoices to maintain cash flow and meet payroll obligations. (hypothetical example)

State-by-state differences

State Factoring Regulations
California Factoring agreements may require specific disclosures to clients.
Texas Factoring is regulated under the Texas Finance Code, requiring licensing for factoring firms.
New York Factoring transactions must comply with state commercial law and may involve additional consumer protections.

This is not a complete list. State laws vary, and users should consult local rules for specific guidance.

Comparison with related terms

Term Definition Key Differences
Factoring Sale of receivables for immediate cash. Focuses on receivables, not creditworthiness.
Bank Loan Borrowing funds from a bank, requiring repayment with interest. Based on creditworthiness, not receivables.
Invoice Financing Borrowing against unpaid invoices. Typically involves a loan rather than a sale of receivables.

What to do if this term applies to you

If you are considering factoring to improve your cash flow, start by evaluating your accounts receivable and determining the best factoring firm for your needs. Review potential agreements carefully and consider using legal templates from US Legal Forms to create a compliant contract. If your situation is complex, consult a legal professional for tailored advice.

Quick facts

  • Typical fees: Varies by factoring firm, usually 1% to 5% of the invoice amount.
  • Jurisdiction: Governed by state commercial laws.
  • Possible penalties: Late fees may apply if customers do not pay invoices promptly.

Key takeaways

Frequently asked questions

Factoring is the sale of a business's accounts receivable to a third party for immediate cash.