---
title: "Schedule of accounts"
url: https://carrierkyc.com/glossary/schedule-of-accounts
description: "A schedule of accounts is the list a carrier submits to sell a batch of invoices to its factor, naming each debtor, amount and load, with supporting documents attached."
---

# Schedule of accounts

**Definition:** A schedule of accounts is the list a carrier submits to sell a batch of invoices to its factor, naming each debtor, amount and load, with supporting documents attached.

Also called: Schedule, Invoice schedule, Schedule of receivables. Category: Factoring.

Each schedule usually lists the invoice number, debtor name and MC number, load or PRO number, ship date and amount, with the [rate confirmation](https://carrierkyc.com/glossary/rate-confirmation), [bill of lading](https://carrierkyc.com/glossary/bill-of-lading) and [proof of delivery](https://carrierkyc.com/glossary/proof-of-delivery) attached. The client signs it, and under most factoring agreements that signature assigns the listed invoices to the factor.

The schedule is your purchase record. If a debtor disputes a load or another factor claims the same invoice, the schedule and its documents are what you rely on. Errors you accept at intake become your problem at collection.

- [ ] Each debtor is credit-approved and has your NOA on file.
- [ ] The carrier name and MC on the rate con and BOL match your client.
- [ ] Dates, weights, piece counts and amounts agree across documents.
- [ ] No load number, BOL number or invoice repeats one from an earlier schedule.
- [ ] The POD is signed and shows no exceptions that would cause a short pay.

> **Red flag: Red flags** The same BOL or load number on two schedules. Invoices for a debtor the client has never used, at rates well above its usual lanes. Documents with mismatched fonts or edited fields. See [fake rate confirmations, BOLs and PODs](https://carrierkyc.com/guides/fake-rate-confirmations-bols-pods).

## Related

- [Verification call](https://carrierkyc.com/glossary/verification-call)
- [Bill of lading (BOL)](https://carrierkyc.com/glossary/bill-of-lading)
- [Proof of delivery (POD)](https://carrierkyc.com/glossary/proof-of-delivery)
- [Double factoring](https://carrierkyc.com/glossary/double-factoring)
- [Fake rate confirmations, BOLs and PODs: how factors catch them](https://carrierkyc.com/guides/fake-rate-confirmations-bols-pods)