The answer: it depends. Buying the accounts receivable (“A/R”) usually means a Buyer will see cash flow faster. However, buying the A/R with the business usually increases the purchase price, so for any particular deal a Buyer must weigh the benefit of faster cash flow against spending additional capital.  Buyers typically do not purchase A/R in smaller transactions; A/R is purchased more often in larger transactions and when a lender is involved. Every Buyer's first priority should be to have sufficient cash reserves to cover working capital requirements; lack of available cash is the number one reason businesses fail.