Title:
The Classification of Cash Flows from Collections of Retained Interests Related to Securitizations of Customer-Related Receivables

dc.contributor.author Mulford, Charles W.
dc.contributor.author Thomson, Elizabeth
dc.contributor.author Mayoor, Joshi
dc.contributor.author Shkonda, Konstantin
dc.contributor.corporatename Georgia Institute of Technology. College of Management en_US
dc.contributor.corporatename Georgia Institute of Technology. Financial Analysis Lab en_US
dc.date.accessioned 2006-06-20T20:21:34Z
dc.date.available 2006-06-20T20:21:34Z
dc.date.issued 2005-11
dc.description.abstract When receivables are securitized, the sponsoring company typically continues to hold an interest, referred to as a retained interest, in the underlying pool of receivables. Retained interests may be considered to be securities that the firm classifies as being held for trading, available-for-sale, or held-to-maturity purposes. Depending on whether or not they are considered to be securities and how those securities are classified, cash flows arising when retained interests are collected may be reported as components of either investing or operating activities. Collections of retained interests arising from securitizations of customer-related receivables are in-substance operating cash flow and are best considered as such for purposes of analysis. In this study, we examine reporting practices for retained interests arising when customer-related receivables are securitized. We propose adjustments to operating cash flow when proceeds received from retained interests are reported as investing cash flow. en
dc.format.extent 112609 bytes
dc.format.mimetype application/pdf
dc.identifier.uri http://hdl.handle.net/1853/10668
dc.language.iso en_US en
dc.publisher Georgia Institute of Technology en
dc.title The Classification of Cash Flows from Collections of Retained Interests Related to Securitizations of Customer-Related Receivables en
dc.type Text
dc.type.genre Technical Report
dspace.entity.type Publication
local.contributor.corporatename Scheller College of Business
relation.isOrgUnitOfPublication a2f83831-ae41-4d65-82ff-c8bf95db4ffb
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