Financing made available to a party involved in a supply chain on the expectation of repayment from funds generated from current or future trade receivables. The companies that finance accounts receivable are known as factoring companies. Although accounts receivable financing is carried out by factoring companies, the process can also be carried out by any financier. Accounts receivable financing is gaining popularity with the development and integration of new technologies that helps link business accounts receivable records to accounts receivable financing platforms. Small businesses that meet the accounts receivable financing criteria benefit immensely from accounts receivable financing than other types of capital financing.