Understanding What Happens When a Business Factors Its Accounts Receivable

Tamar Redden
June 2, 2025

Managing cash flow is one of the top priorities for any business, large or small. For many companies, especially those in industries with extended payment terms, one of the key ways to ensure a steady flow of cash is by factoring accounts receivable. This process involves selling outstanding invoices to a third-party factoring company in exchange for immediate cash.

Studies suggest that more than 60% of small businesses face late payments, making accounts receivable (A/R) factoring an appealing option to address liquidity issues. In this blog, we’ll explore what happens when a business factors its accounts receivable, how the process works, the benefits, potential challenges, and what types of businesses typically use factoring.

What is Accounts Receivables Factoring?

Accounts receivables factoring, often just referred to as “factoring,” is a financial transaction where a business sells its outstanding invoices to a third-party company, known as a factor, at a discount. In return, the business receives immediate cash, usually a percentage of the total value of the invoices.

This process helps businesses unlock cash tied up in accounts receivable without having to wait for customers to pay their bills. The factor then takes on the responsibility of collecting the outstanding invoices from the business's customers.

Factoring can be a useful solution for businesses that need quick access to cash but are waiting on payments from their clients. Rather than waiting 30, 60, or even 90 days for customers to pay their bills, the business can receive immediate cash to cover operational costs, invest in growth, or manage day-to-day expenses.

Now that you understand the basics of factoring, let’s dive into how this process actually unfolds.

How Does Accounts Receivables Factoring Work?

When a business factors its accounts receivable, it agrees with a factoring company. Here’s a simplified breakdown of the process:

  1. Application and Approval: The business applies for factoring with a factoring company. This process typically involves submitting financial documents and a list of outstanding invoices. The factoring company evaluates the business's creditworthiness and the quality of its receivables.
  2. Agreement and Invoice Submission: Once approved, the business signs a factoring agreement that outlines the terms, including the percentage of the invoice the business will receive upfront (typically 70-90%) and the factoring fees. The business submits the invoices to the factoring company for purchase.
  3. Cash Advance: The factoring company advances the business a percentage of the invoice value, usually within 24 to 48 hours. This provides immediate cash flow for the business.
  4. Collection of Invoices: The factoring company then takes over the responsibility of collecting payment from the business’s customers. Once the customers pay the invoices, the factor remits the remaining balance, minus a factoring fee (which typically ranges from 1% to 5%).
  5. Completion: After the invoices are paid and the remaining balance is sent to the business, the transaction is complete. The factoring company typically retains its fee, which is based on the invoice amount and the length of time it took for the customer to pay.

Looking for a way to streamline your accounts receivable collections? South District Group can help manage the entire factoring process efficiently, ensuring you get paid faster while reducing the burden on your team.

With a clear picture of how factoring operates, let’s explore the advantages it can bring to your business.

Benefits of Factoring Receivables

Factoring can provide several significant benefits for businesses. Here’s a closer look at some of the advantages:

1. Improved Cash Flow

One of the biggest advantages of factoring is the immediate cash influx it provides. By selling accounts receivable, businesses can access cash quickly instead of waiting for customers to pay. This helps ensure that operational costs, payroll, and other expenses are met on time.

2. Reduced Risk of Bad Debt

When a business factors its receivables, the factor typically assumes responsibility for collecting the debt. This can help reduce the risk of bad debt and unpaid invoices. Some factoring agreements also offer non-recourse factoring, which means the factor absorbs the loss if the customer does not pay, providing additional protection for the business.

3. Simplified Collections

Outsourcing the collections process to a factor can ease the burden on your internal team. The factoring company is responsible for contacting customers and ensuring timely payment, which can free up your team to focus on other important tasks, such as business growth and customer service.

4. No Need for Collateral

Unlike traditional loans, factoring does not require the business to offer collateral. This can be especially beneficial for businesses that do not have significant assets to pledge but need cash to cover their operational needs.

While these benefits can be substantial, it’s equally important to weigh the potential downsides before committing.

Potential Challenges of Factoring

While factoring offers several benefits, it’s important to consider the potential challenges before deciding whether it’s the right choice for your business.

1. Cost of Factoring

Factoring fees can add up over time. The factor typically charges a fee based on the total invoice amount and the length of time it takes to collect the payment. This means that the longer it takes for customers to pay, the higher the factoring fee.

2. Customer Perception

Some customers may not be pleased to learn that their invoices have been sold to a factoring company. The factor takes on the responsibility of collecting payment, which could lead to confusion or strained relationships. However, factors generally handle collections professionally, and many businesses find that customers are comfortable with the process once it’s explained.

3. Dependency on Factoring

If a business factors its receivables regularly, it could become dependent on the factoring company for cash flow. This could limit the business's ability to make independent financial decisions or grow without factoring. It’s important to view factoring as a short- to medium-term solution rather than a long-term strategy.

4. Limited Access to Funding

Factors typically prefer to purchase receivables from businesses that have a solid customer base with good credit. This means that businesses with high-risk or less-established customers may struggle to find a factor willing to work with them, or they may face higher fees as a result.

Need assistance in understanding whether factoring is the right option for your business? South District Group’s team of experts can assess your current receivables situation and help you explore factoring solutions that best fit your needs.

Having examined both the pros and cons, let’s consider which businesses typically turn to factoring.

What Types of Businesses Employ A/R Factoring?

Accounts receivable factoring is most commonly used by small to medium-sized businesses, especially those in industries where clients tend to pay on extended terms or where cash flow is tight. Some of the businesses that typically use factoring include:

  • Manufacturers: Manufacturers that supply large orders on credit terms often use factoring to maintain cash flow and cover production costs while waiting for customers to pay.
  • Wholesalers and Distributors: These businesses often face long payment cycles, making factoring an attractive option to keep cash flowing as they wait for payments.
  • Service Providers: Service-based businesses, particularly those with long-term contracts or large project work, can use factoring to avoid financial strain during the project cycle.
  • Transportation and Logistics: Companies in this sector often deal with clients who take a long time to pay, making factoring a viable option to cover operational costs.

If your business falls into one of these categories, factoring can provide a significant boost to your cash flow, allowing you to focus on growing your business without worrying about unpaid invoices.

With this insight into who uses factoring, let’s wrap up with some final thoughts.

Conclusion

Understanding what happens when a business factors its accounts receivables can help you make an informed decision about whether this financial tool is right for your business. While factoring offers benefits like improved cash flow, reduced bad debt risk, and simplified collections, it’s important to consider the costs and potential challenges associated with it.

If you're interested in exploring accounts receivable factoring as a solution for your business, consider partnering with South District Group. Our team specializes in helping businesses manage their receivables and streamline collections. We can guide you through the factoring process, ensuring you get the cash you need while maintaining strong customer relationships and minimizing risk.

Contact South District Group today to learn more about how factoring your receivables can improve your business’s cash flow and support growth. Our expert team is here to provide personalized solutions that align with your financial goals.