The Receivables Finance Reporting Field Guide
The complete reference: borrowing base certificates, ABL vs securitization reporting, eligibility, concentration, reserves, servicer reports, and where workflows break.
Read guide →Resources
AR Securitization Guides & Tools
Learn the fundamentals of accounts receivable financing, explore key terminology, and use interactive calculators to test concepts hands-on.
Guides
In-depth walkthroughs of essential AR securitization calculations and processes.
How to Calculate a Borrowing Base
Step-by-step walkthrough of BBC calculation: Gross AR through ineligibles, advance rates, reserves, and net availability. Includes a sample calculation table.
Read guide →Borrowing Base Certificate Template
The full certificate line structure with worked numbers, supporting schedules, the attestation block, and customization notes by facility type.
Read guide →Receivables Finance Reporting Checklist
Every check from pre-close to post-submission: cash application, roll-forward ties, variance commentary, and officer review.
Read guide →ABL Reporting Checklist
The monthly borrowing base package: documents, data quality checks, the eight ineligible categories to test, and tie-out steps.
Read guide →Securitization Reporting Checklist
Servicer report inputs, eligibility and concentration tests, reserve calculations, and trigger checks for trade receivables programs.
Read guide →ERP Receivables Data Map
Field-by-field mapping from NetSuite and SAP receivables data to certificate inputs, with the five most common mapping breakages.
Read guide →Glossary
Key terms and definitions for accounts receivable securitization. Each entry provides a detailed explanation with real-world context.
What is AR Securitization?
Learn how accounts receivable securitization works, including SPVs, advance rates, and eligibility criteria.
What is a Borrowing Base?
Understand borrowing base certificates, advance rate tiers, reserve calculations, and covenant monitoring.
What is a BBC?
The periodic compliance report that determines how much a borrower can draw under an AR facility.
What is Cross-Aging?
When an obligor's past-due receivables exceed a threshold, ALL their receivables become ineligible.
What is Dilution?
Non-cash reductions to AR (credit memos, returns, disputes, shortpays) and their impact on reserves.
What Are Ineligible Receivables?
Receivables excluded from the borrowing base: cross-aged, intercompany, foreign, concentration breaches, and more.
What is Unapplied Cash?
Payments received but not yet applied to specific invoices and their impact on AR calculations.
What is Days Past Due?
How DPD is calculated and how it determines aging buckets and eligibility in AR securitization.
What is Concentration Risk?
When too much AR exposure is with a single obligor or group, and how concentration limits protect facilities.
What is an Advance Rate?
The percentage of eligible AR that can be drawn, typically 80-90% for investment-grade obligors.
What is a Facility Agreement?
The legal contract governing the AR facility: limits, advance rates, covenants, and reporting requirements.
What is an Obligor Limit?
Maximum AR exposure per customer based on concentration groups in structured finance.
Tools
Interactive calculators to help you work with AR securitization concepts. Free to use, no account required.
Days Past Due (DPD) Calculator
Enter an invoice date, due date or payment terms, and report date to instantly calculate DPD and the aging bucket. Free, no sign-up required.
Try it free →Put These Concepts into Practice
Olycor automates borrowing base calculations, eligibility testing, and portfolio analytics. Upload your data and see results in minutes.
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