RECEIVABLES ELIGIBILITY TESTING SOFTWARE

Receivables eligibility testing, automated invoice by invoice

Eligibility is where borrowing bases are won and lost. A $20 million pool can support $13 million of availability or $11 million depending entirely on how well the tests are run. Olycor runs them as code, on every invoice, every time.

DIRECT ANSWER

Receivables eligibility testing checks every invoice against the credit agreement's criteria: aging, cross-aging, concentration, obligor type, jurisdiction, and disputes. Each test determines whether that receivable counts as collateral. The output converts gross accounts receivable into eligible receivables, the number every borrowing base is built on.

THE TEST SUITE

The tests that run on every invoice

Every credit agreement defines its own set, but the same eight families of tests appear in nearly all of them. Each one either passes an invoice, excludes it, or carves out part of its value.

AGING CUTOFF

Days outstanding

Invoices past the agreement's limit, commonly 90 days from invoice date or 60 days past due, drop out of the pool entirely.

CROSS-AGING

Taint by association

If more than a threshold share of an obligor's balance, often 25 to 50 percent, is past the cutoff, the obligor's entire balance is excluded, including the current invoices.

CONCENTRATION

Single obligor caps

Any obligor above the cap, often 10 to 20 percent of eligible receivables, has the excess carved out. The invoices are fine; there are just too many of them.

OBLIGOR TYPE

Who owes the money

Intercompany and affiliate balances are excluded. Government receivables are typically out unless properly assigned under the Assignment of Claims Act.

JURISDICTION

Where and in what currency

Obligors outside permitted countries are excluded, and invoices in currencies the agreement does not approve are excluded or haircut.

DISPUTES

Contested amounts

Invoices under dispute come out, at least to the extent of the disputed amount, until the dispute is resolved and the flag is cleared.

CONTRAS

Customers who are also suppliers

When an obligor also sells to you, the payable offsets the receivable. The netted exposure, not the gross invoice, is what counts.

UNAPPLIED CASH

Payments in limbo

Cash received but not yet applied to specific invoices reduces the pool. Until it is matched, the open amounts it will extinguish are overstated.

SEQUENCING

The order of operations matters

Most agreements sequence the tests: basic eligibility first (aging, obligor type, jurisdiction, disputes), then cross-aging, then concentration caps applied to the pool that survives. The sequence is not cosmetic. A concentration cap measured against a $20 million gross pool produces a different excess than the same cap measured against the $17.3 million that remains after aging and cross-aging.

Here is the same pool under two orderings. The largest obligor holds $4.5 million, of which $600,000 is already removed by the aging and cross-aging tests, and the concentration cap is 15 percent.

ONE POOL, TWO ORDERINGS
StepTests first, cap lastCap first, tests last
Gross receivables pool$20,000,000$20,000,000
Less: invoices over 90 days($1,800,000)($1,800,000)
Less: cross-aged obligors($900,000)($900,000)
Less: concentration excess($1,305,000)($1,500,000)
Eligible receivables$15,995,000$15,800,000

In the first ordering, the cap is 15 percent of the surviving $17.3 million pool, and the obligor's remaining $3.9 million exceeds it by $1,305,000. In the second, the cap runs against the gross pool, the excess is $1,500,000, and $600,000 of the obligor's aged invoices are effectively deducted twice. The gap is $195,000 of eligible collateral, roughly $166,000 of availability at an 85 percent advance rate, lost to sequencing alone. Neither ordering is wrong in the abstract. The one in your credit agreement is the right one, and the software has to follow it exactly.

INPUTS

The data fields eligibility testing depends on

Every test is only as good as the fields feeding it. These are the nine that matter, and what goes wrong when each one is missing or unreliable.

REQUIRED FIELDS
FieldWhy it matters
Invoice numberThe unit of testing. Without a stable identifier, exclusions cannot be traced to a specific invoice or reconciled month over month.
Obligor ID and groupConcentration and cross-aging run at the legal entity group level. Three spellings of the same customer must resolve to one counterparty before either test means anything.
Invoice dateThe anchor when the aging cutoff is measured from invoice date. A wrong date silently moves invoices across the 90 day line in either direction.
Due dateThe anchor when the cutoff is measured from due date, and the input to every past-due calculation cross-aging depends on.
Payment termsUsed to derive or validate due dates. Net 30 recorded where the contract says net 60 makes on-time invoices look 30 days late.
Open amountThe dollar amount actually tested. It must be net of applied payments, or the entire pool is overstated before a single rule runs.
CurrencyNon-approved currencies are excluded or haircut. Mixed currency data without a currency code turns conversion into guesswork.
Dispute flagDisputed amounts come out of the pool. A flag maintained in a side spreadsheet never reaches the test, so the exclusion never happens.
Credit memo linkageUnlinked credit memos leave open amounts overstated and hide dilution. The memo has to reduce the specific invoice it offsets.
FAILURE MODES

Where eligibility testing breaks in practice

The rules rarely fail. The data and the process around them do. These five patterns account for most of the eligibility errors that surface in field exams.

COMMON TESTING BREAKS
Where it breaksWhat it looks likeThe consequence
Due dates derived from wrong termsEvery invoice for one customer carries net 30 when the signed contract says net 60Invoices show past due a month early. Eligibility is understated, and cross-aging can wipe out the obligor's entire balance for no real reason.
One customer spelled three waysAcme Corp, ACME Corporation, and Acme (US) each sit comfortably under a 15 percent capThe true 22 percent exposure never appears on the certificate. It appears in the field exam, which is the worst place to discover it.
Stale dispute flagsA $180,000 dispute resolved in March is still flagged in JuneEligible collateral understated for three months. Borrowing capacity the company paid for sits unused.
Credit memos not linked to invoices$240,000 of memos float as unmatched negative lines at the bottom of the agingOpen amounts overstated now, and the gap surfaces later as unexplained dilution that the lender prices into reserves.
Rules live in one person's spreadsheetA hidden tab still applies the 25 percent cross-aging threshold an amendment moved to 35 percent last yearThe certificate is wrong in a way nobody can see, and the one person who could explain the tab left in Q1.
NO TWO FACILITIES MATCH

What varies by facility agreement

The test families are standard. Almost everything inside them is negotiated. Concentration caps run anywhere from 10 to 20 percent, cross-aging triggers from 25 to 50 percent. The aging cutoff can be measured from invoice date or from due date, and the difference is not academic: 90 days from invoice roughly equals 60 days past due on net 30 terms, but on net 60 terms the same clause behaves completely differently.

Larger facilities add tiers and carve-ins. Investment grade obligors might get a 20 percent cap while unrated names sit at 10. Government receivables, excluded by default, come back in when properly assigned. Foreign obligors come back in when covered by credit insurance or backed by a letter of credit. Two borrowers with identical receivables can report meaningfully different eligible pools, and both can be right, because different agreements govern them.

THE OLYCOR APPROACH

How Olycor handles this

Olycor runs eligibility as a deterministic rule engine configured to each facility's credit agreement: your thresholds, your cutoff convention, your test sequence. Every excluded invoice carries the rule version that excluded it and a link to the source file and row it came from. Anything ambiguous in the data, a new obligor name, a suspicious due date, becomes an exception for a person to resolve rather than a silent assumption. And because the rules run as code, you can test a what-if before submitting: what the pool looks like if the disputed $180,000 resolves, or if the largest obligor pays down $1 million. AI helps interpret messy inputs on the way in; it never touches a calculated number.

VERIFICATION

What lenders can verify

Olycor is borrower software, but its output is built to be checked, not taken on faith. A credit officer or field examiner can open any invoice and see its pass or fail result for every test, with the specific rule and threshold that fired: this invoice failed cross-aging because 41 percent of the obligor's balance exceeded the 35 percent trigger. Runs are reproducible, so the same inputs under the same rule version return the same eligible total on demand. And every eligible receivables figure ties back to the AR aging it came from, line by line, which turns reconciliation from a sampling exercise into a lookup. Olycor does not replace lender review; it makes the review faster and harder to argue with.

Frequently asked questions

How is eligibility testing different from an AR aging report?+
An aging report sorts invoices into buckets by days outstanding and stops there. Eligibility testing applies the credit agreement's full criteria: aging is one test among many. An invoice can be current and still ineligible because the obligor is a foreign affiliate, and an invoice 45 days past due can be fully eligible. Aging is an input to eligibility, not a substitute for it.
Can eligibility rules change during the life of a facility?+
Yes, and they usually do. Amendments move thresholds, for example a cross-aging trigger tightened from 50 percent to 35 percent, springing provisions activate stricter tests when availability falls below a floor, and lenders can impose discretionary reserves. That is why rule versioning matters: each certificate should record exactly which version of the rules produced it, so a restated number can be explained rather than reconstructed.
What happens to invoices that fail multiple tests?+
An invoice that is both over 90 days and part of a cross-aged obligor is excluded once, not twice. The test sequence in the credit agreement determines which category claims it, and that matters for reporting: when the lender asks why the aging exclusion jumped $600,000, the answer depends on which test fired first. Olycor records every test each invoice failed but deducts it exactly once under the governing sequence.
How often should eligibility testing run?+
At minimum, every certificate cycle: monthly for most ABL facilities, weekly for tighter ones. In practice, running it daily or on demand is what prevents surprises. A single obligor drifting from 14 percent to 17 percent of the pool against a 15 percent cap is a small correction mid-month and a scramble on submission day. Testing continuously costs nothing once the rules run as code.

SOURCES AND FURTHER READING

  1. Office of the Comptroller of the Currency, Comptroller's Handbook: Asset-Based Lending. The examiner's view of eligibility criteria, borrowing base controls, and field exam expectations.
  2. MUFG, Accounts Receivable Securitization. A bank's overview of how receivables pools are structured and tested in securitization facilities.

RELATED READING

Or browse the full receivables finance glossary and the eligibility rule library.

Last updated July 9, 2026. This page explains general market practice; eligibility criteria, thresholds, and test sequencing vary by credit agreement, and your agreement governs. Olycor does not provide legal, tax, accounting, or credit advice.

Test every invoice. Trust every exclusion.

Olycor is onboarding borrowers who want eligibility to run as code instead of living in one analyst's spreadsheet.