The financial institution to which the contract is assigned will most often be a financial institution that is financing the dealer's acquisiton of inventory from automobile manufacturers, a practice commonly known as "floor planning." The automobile dealer will thus be in debt to the financial institution. Thus, by way of oversimplified illustration, the financial institution's payment for the assigned contract will typically take the form of a credit against the amount owing from dealer to financial institution for the cost of the car that the financial institution advanced to the manufacturer. For a much more comprehensive description and illustration of floor planning and the resulting assignment of retail installment contracts, see Farnsworth, et. al., Commercial Law Cases and Materials 769-806 (5th Ed. Foundation).