i do a different calculation to the answer but come up with figures different by $3. I calculate their current cost and if there is an admin saving `i add it to current cost, i then do two calculations and to get the difference deduct. If the factor is offering 80% advance of new receivable at 2% more than bank, am i to assume the other 20% is still being financed by overdraft ACCA trying to trip us up i think