Accounts Receivable Sales, or AR Sales, is a form of business transaction that records the exchange of goods or services for a payment that’s expected within a period of time. From the seller’s standpoint, this type of sale increases the company’s cash resources, which can be used to support new sales and investments to further the company’s growth. From the buyer’s standpoint, AR Sales can offer the convenience of delayed payment without incurring additional costs or debt. Ultimately, Accounts Receivable Sales are designed to benefit both parties in the transaction in a safe, reliable way.