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Microlesson · 5-min read

Kinds of Float in Cash Management

# Kinds of Float in Cash Management

Float is the time lag between a sale and the moment the seller has spendable cash in its bank account. Reducing float is a key objective of cash management.

## The Four Kinds of Float

#FloatTime Period It Covers
1Billing floatBetween the sale and the mailing of the invoice
2Mail floatWhile the cheque is in transit (post office, messenger, etc.)
3Cheque processing floatTime the seller takes to sort, record and deposit the cheque after receipt
4Bank processing floatFrom cheque deposit to credit of funds in the seller's account

### Detailed definitions

  • Billing Float — An invoice is the formal payment request the seller sends to the purchaser. The time between the sale and the mailing of the invoice is the billing float.
  • Mail Float — The time during which a cheque is being processed by the post office, messenger service or other means of delivery.
  • Cheque Processing Float — The internal time required by the seller's accounting/cash team to sort, record and deposit the cheque after receiving it.
  • Bank Processing Float — From the moment the cheque is deposited until the funds are credited in the seller's account (clearing time).

## Why it matters

Each day of float represents foregone interest. Techniques like concentration banking and lock-box systems are designed specifically to reduce mail float and cheque processing float.

Worked example

### Example 1

Q (2 marks): Explain billing float and mail float.

A: Billing float is the time between the sale and the mailing of the invoice to the customer. Mail float is the time a cheque spends in transit through the post office, messenger or other delivery channel before it reaches the seller.

⚠️ Common exam mistakes

  • Mixing up cheque processing float (internal to the seller) with bank processing float (clearing inside the bank).
  • Defining billing float as the time taken by the customer to pay — it is actually the time taken by the seller to send the invoice.
  • Listing only three floats and missing 'billing float' as the first stage.
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