Accounts Receivable and Inventory Financing

Series:Safety and Soundness

Category:Asset Quality

Accounts Receivable and Inventory Financing Cover Letter(PDF)

OCC Bulletin 2019-44, Comptroller's Handbook Examination Process Series: Updated Booklets and Rescissions

Overview

This booklet describes the fundamentals of accounts receivable and inventory financing and addresses the risks associated with the various forms of this type of lending. This booklet is one of several specialized lending booklets and supplements the information in the "Loan Portfolio Management" and "Commercial Lending" booklets of theComptroller's Handbook.

Applicability

This booklet applies to the OCC's supervision of national banks. References to national banks in this booklet also generally apply to federal branches and agencies of foreign banking organizations. Refer to 12 USC 3102(b) and the "Federal Branches and Agencies Supervision" booklet of theComptroller's Handbookfor more information. For information applicable to federal savings associations, refer to the former Office of Thrift Supervision Examination Handbook section 214, "Other Commercial Lending."