Selling receivables is called Factoring and is a form of accounts receivable financing. Selling receivables is an alternative financing option commonly known as invoice factoring, receivable financing, or financing receivables.The answer is quite simple, to quickly and easily increase their working capital. The process is called factoring or accounts receivable financing. The Accounts Receivable module in SWIFT is used to create deposits, apply payments, and manage customer accounts and collections. It's something called debt factoring. Business A needs cash from its receivable accounts but the receivables are not paying up. Selling receivables is called invoice factoring, an alternative financing solution aimed primarily to improve a company's cash flow and liquidity. The easiest way to sell your invoices is to use accounts receivable factoring. The most commonly recorded documents are mortgages, deeds, assignments, releases and satisfactions.