关于receivable with recourse balance, understand, customer

yseric

When receivables are sold with recourse, I understand the seller is responsible if any customer refuses to pay.  However, what are the effects on the seller's balance sheet after the receivables are sold?

hulalaoyyy

也就是说 receivables are sold with recourse 的意思就是：seller is responsible if any customer refuses to pay ？楼下解答下

helloalan

for financial reporting, the sale of receivable with recourse leads to a decrease in account receivable and an increase in cash or equivalents.

for analysis, the sale of receivable should be treated as off-balance financing. The amount should be added back to account receivable and to liabilities. The cash flow should be recognized as CFF not CFO.