17) Selling receivables is called factoring. Explanation: Factoring involves selling accounts receivable to a third.Selling receivables is called a. Sales revenue Ob.sold receivables c. Selling receivables is called invoice factoring, an alternative financing solution aimed primarily to improve a company's cash flow and liquidity. The process of selling receivables is called factoring. So, the correct answer is: c. factoring. Companies sell their receivables to improve their cash flow. Having good cash flow is essential if you want to run a successful business. This practice is actually known as factoring.