Fraturamento

Fraturamento refers to the process of breaking down a large invoice or account into smaller, more manageable parts. This can be done for various reasons, including financial management, accounting, or for the purpose of selling or transferring portions of the debt to different entities. In essence, it's the act of dividing an outstanding sum into multiple, often smaller, amounts.

This practice is common in sectors like accounts receivable management, where large blocks of debt might be broken down and sold to debt collection agencies. It can also be used internally by businesses to track revenue streams more granularly or to facilitate different payment terms for different components of a single transaction. The term implies a division or segmentation of a larger financial obligation or receivable.

The specific methods and purposes of fraturamento can vary significantly depending on the industry and the financial instruments involved. It is a mechanism that allows for greater flexibility and specificity in managing financial assets and liabilities.