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Scott from Cruise Consulting discusses accounts receivable based loans as a valuable financing tool for startups with revenue. Such businesses may have receivables or contracts, particularly in SaaS, indicating future revenue. Historically, banks have favored accounts receivable as a lending asset due to their ability to assess the credit quality of customers and predict when payments will be received. This type of financing allows businesses to access cash 30 to 60 days earlier than expected by using receivables as collateral. While businesses may incur a small discount, banks benefit through the interest spread. This makes accounts receivable a reliable option for cash flow management.