7) If BIG replaces FC with in-house financing similar issues to accounting for money in a correct accounting sense apply. So the issue really isn't a choice between FC and in-house financing, it is about how it is reported
8) If BIG does it's own in-house financing, it has to spend money on administration of many small accounts (expensive), bad debtors (expensive), late payments (expensive). Conversely, by outsourcing the financing to a professional financing company these problems are not BIG's problems. Of course that costs money, but so does option A. The point is, with a separate financing company, BIG can focus on its core business instead of getting side-tracked with customer finance and all the headaches that can occur with that.
(20min delay)