Cash Reserves, Escrow and NFE Explained

These terms come up throughout FactorCloud and on the Dashboard. This is what each one means and how they relate.

The money you are owed

AR Balance

The total value of purchased invoices still outstanding. This is what your clients' debtors owe you right now.

Open AR

The same idea expressed per invoice – an invoice is "open AR" until it is paid, charged back or written off.

Aging buckets

Open AR grouped by how long it has been outstanding – 1–30, 31–60, 61–90, 91–120 and 120+ days. Concentration in the older bands is the early warning sign for collections.

The money you are holding

Escrow Reserve

A percentage of each invoice held back at purchase, set by the term's Escrow Reserve Rate. It is the client's money, held against the risk that the invoice does not pay in full. Released according to the term's Escrow/Partial Payment rules.

Fee Escrow

A separate hold-back covering fees that have not been charged yet, set by the term's Fee Escrow Rate.

Cash Reserve

The client's available balance with you. Released escrow lands here, fees are charged from here, and reserve releases pay out of here. A negative cash reserve means the client owes you.

The money you have out

Advance Amount

What you actually paid the client when you purchased the invoice – the invoice amount less escrow and purchase fees.

NFE – Net Funds Employed

Your actual exposure: the funds you have advanced and not yet recovered, net of what you are holding in reserves. This is the number that matters for how much capital the portfolio is consuming, and it is usually lower than AR Balance.

How they fit together

You purchase a $10,000 invoice on a term with a 20% escrow reserve and a 2% purchase rate:

  • $2,000 goes to escrow reserve – held, still the client's money
  • $200 is the purchase fee – yours
  • $7,800 is the advance – paid out to the client
  • $10,000 sits in AR until the debtor pays

When the debtor pays in full, the $2,000 escrow is released to the client's cash reserve, any collection fees are charged from it, and the invoice closes.

Other terms you will see

Unapplied

Money received but not yet matched to invoices. It sits on the Payments screen until you apply it.

Chargeback

Reversing a purchased invoice back to the client, in full or in part. Final and irreversible.

Write-off

Accepting that an invoice will not be collected and clearing it from AR as a loss, rather than charging it back to the client.

Reserve release

Paying out a client's cash reserve balance to them.

NOA – Notice of Assignment

The notice telling a debtor to pay you rather than your client. Sent when a client/debtor connection is created.

Was this article helpful?
0 out of 0 found this helpful