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  2. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total value of a firm's assets. However, because accounting is kept on a historical basis, the equity is typically not the net worth of the organization.

  3. Factoring (finance) - Wikipedia

    en.wikipedia.org/wiki/Factoring_(finance)

    Accounts receivable financing is a term more accurately used to describe a form of asset based lending against accounts receivable. The Commercial Finance Association is the leading trade association of the asset-based lending and factoring industries. [7] In the United States, factoring is not the same as invoice discounting (which is called ...

  4. Partnership taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation_in...

    The most common example of unrealized receivables contributed to a partnership are accounts receivable. This is often the case for cash basis taxpayers. Similar to promissory notes, the initial basis of the accounts receivable is zero and, therefore, the basis in the partnership for the contributing partner is zero upon the contribution.

  5. How to compare and work with invoice factoring companies - AOL

    www.aol.com/finance/invoice-factoring-company...

    Invoices to factor: You need outstanding invoices to use a factoring service. These are how you will get funding. These are how you will get funding. Business Tax ID: Your Employer Identification ...

  6. Accounts receivable - Wikipedia

    en.wikipedia.org/wiki/Accounts_receivable

    Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.

  7. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    However, there are instances of accounts, known as contra-accounts, which have a normal balance opposite that listed above. Examples include: Contra-asset accounts (such as accumulated depreciation and allowances for bad debt or obsolete inventory) Contra-revenue accounts (such as sales allowances) Contra-equity accounts (such as treasury stock)

  8. Supply chain finance - Wikipedia

    en.wikipedia.org/wiki/Supply_chain_finance

    The reverse factoring method, still rare, is similar to the factoring insofar as it involves three actors: the ordering party (customer), the supplier, and the factor. Just as with basic factoring, the aim of the process is to finance the supplier's receivables by a financier (the factor), so the supplier can cash in the money for what they sold immediately (minus any interest the factor ...

  9. How to compare invoice factoring companies - AOL

    www.aol.com/finance/compare-invoice-factoring...

    Invoice factoring involves selling invoices to the factoring company, which advances you a percentage of the invoice amount. Once the client pays, the invoice factoring company releases the ...