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Funktionen des Factorings

In: Leasing und Factoring

Author

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  • Wolfgang Grundmann

Abstract

Zusammenfassung Durch den Verkauf der Forderungen vor deren Fälligkeit erhält der Factoringkunde sofort liquide Mittel. Ihm werden vom Factor 80 % bis 90 % der Rechnungssummen abzüglich der Factoringgebühr ausgezahlt. Die restlichen 10 % bis 20 % werden auf einem Sperrkonto, dem sog. Bardepotkonto gebucht. Sie dienen dem Factor als Sicherheit für etwaige Reklamationen und Abzüge (Skonti, Rabatte) des Abnehmers. Bei Zahlung des Abnehmers an die Factoringgesellschaft wird auch dieser Rest dem Anwender gutgeschrieben. Buchhalterisch ist Factoring ein Aktivtausch.

Suggested Citation

  • Wolfgang Grundmann, 2024. "Funktionen des Factorings," Springer Books, in: Leasing und Factoring, edition 4, chapter 20, pages 135-136, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-43709-1_20
    DOI: 10.1007/978-3-658-43709-1_20
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