(A) A mathematical procedure frequently used in accounting
(B) Done by people called fractioners
(C) Simplified method developed for counting inventory
(D) A way companies can get cash quickly
Answer (D): A way companies can get cash quickly
Explanation: Factoring is a monetary exchange and a kind of debt holder finance in which a business offers its accounts receivable to an outsider at a markdown price. A business will some of the time factor its receivable resources to meet its present and quick money needs.