This type of financing has been dominated by the retail and garments industries, but has spread to other business sectors that have accounts receivable or other assets, according to Brian Cove, chief operating officer at the association, a New York-based trade group.

WSJ: How to Finance Your Start-Up Without Tapping Home Equity

Asset-based lenders extend loans that are backed by marketable securities, equipment, inventory, accounts receivable and other business assets.

WSJ: How to Finance Your Start-Up Without Tapping Home Equity

In other words, your basic accounts receivable or notes receivable.

FORBES: Taxes From A To Z (2013): B Is For Bad Debt Expense

Interestingly, accounts receivable days for manufacturers is not high compared to other industries, so they do not necessarily have a long cash conversion cycle.

FORBES: Manufacturing Takes Its Time, High A/P Days

Although there can be many other causes, improperly recognized revenue usually shows up in growth of accounts receivable (AR).

FORBES: Connect

Property incomes include incomes receivable or payable by institutional units in connection with putting the financial assets, land, and other non-financial assets (minerals and other natural resources, patents, licenses, etc) at the disposal of other institutional units.

UNESCO: Belarus: Report: Part I: Descriptive Section