A December 1, 2016 online article from the American Bar Association Journal notes that the number of law firms selling their accounts receivable is on the rise. The benefit of this relationship is clearly apparent, especially as firms reach the end of their fiscal year and need funding to pay partners, cover overhead expenses and meet other general obligations of the firms. While law firms will accept less than the total value of the receivables sold, the immediate benefits of access to capital, together with the release of the risk of non-collectability are clearly apparent. A link to the article can be found here: