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Factoring a. Sale of accounts receivable to a factor. b. Analysis of customer...

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Accounting

Factoring

a. Sale of accounts receivable to a factor.

b. Analysis of customer account balances by length of time they have been unpaid.

c. Generally not acceptable for financial reporting purposes.

d. The amount of time that a receivable is outstanding.

e. Emphasizes expected cash realizable value of accounts receivable.

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