The members of which of the following pairs of methods of accounts receivable financing are most similar?

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Factoring of accounts receivable without recourse and factoring of accounts receivable with recourse accounted for as a sale are most similar because in both methods, the factor assumes the risk of non-payment by the customer and the transaction is accounted for as a sale on the seller's financial statements. In contrast, assignment of accounts receivable and factoring of accounts receivable with recourse accounted for as a loan require the seller to bear the risk of non-payment and account for the receivables as collateral for a loan.

The Members of Which of the Following Pairs of Methods