A. Accounts receivable are not a source of spontaneous financing because in order to finance through receivables, a factoring agreement must be entered into.
B. Accounts payable (or trade credit) is a spontaneous source of financing because it does not need to be applied for before the transaction is entered into.
C. Debentures are not a source of spontaneous financing.
D. Mortgage bonds are not a source of spontaneous financing.
