A type of factoring in which the factor provides a whole range of services mainly including debt collection, bearing the credit risk (associated with bad debts), bookkeeping (ledger administration), among others. By implication, it is a non-recourse factoring as the factor bears the credit risk and doesn’t have the right to take this risk back to the seller of receivables.

It is expected that the price charged by the factor would be the highest in comparison with other types of factoring, given the full set of services provided to the seller.