/fæk.tər.ɪŋ/ – noun
Definition: việc chuyển nhượng quyền sở hữu của một tài sản tài chính từ người bán cho một bên thứ ba.
A more thorough explanation: 1. the action of allowing for the effect that something will have on a calculation or outcome
2. the action of selling debts to a debt factor (=someone who buys and sells debts for a commission)
Example: 1. The final costs will be estimated after factoring in the higher lease cost.
2. No Group Company shall engage in any factoring of receivables other than pursuant to and in accordance with the TCB Transaction Documents.