This creates an asset-backed security, or ABS, which can then be traded like any other security.

FORBES: Securitizing Your Health With ACOs

It is now replacing its U.S. fleet with purchased vehicles under the ABS (Asset-Backed Security) facility that provides it access to cheaper vehicle financing.

FORBES: Zipcar Earnings Today Could Put Stock On Road To $27

For business borrowings--excuse us, financings--there is the sukuk, an asset-backed security.

FORBES: Don't Call It Interest

When lots of similar receivables are bundled together in an asset-backed security, the average rates of default, late payment and pre-payment are predictable, so both issuers and investors can be relatively confident of their ability to value the security properly.

ECONOMIST: Bonds that rock and roll