factoring

/F AE1 K T ER0 IH0 NG/

verb

1
To find all the factors of (a number or other mathematical object) (the objects that divide it evenly).
2
(of a number or other mathematical object) To be a product of other objects.
3
(commercial) To sell a debt or debts to an agent (the factor) to collect.

noun

1
A financial transaction whereby a business sells its accounts receivable to a third party (called a factor) at a discount.
2
The process of factorization.

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