USA Categorizing factoring for my client

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Hi all,
One of my clients factors invoices for other companies. He's been in business for a long time and has gone through several bookkeepers and accountants. He also loans to companies and he has more or less taken over management of one company that was making bad management decisions and owed him a lot. Now he pays most of the vendors and records it as loan to that company. For clarity, lets call my client's company "A" and the company that owes him money "B." So A pays bills for B. B makes payments to A against the accumulating debt. If vendors that A pays on behalf of B are 1099 eligible, the question comes up as to which company should issue the 1099 form. I can do some manipulating on B's books so that B issues the 1099 by crediting the loan for the total amount owed to each particular vendor that A has paid and debiting the appropriate expense in the vendors' names. That would work. Otherwise, company B doesn't show any expense for those vendors. I think this is the way it should be done, but I'd love for someone or someone's to bolster my confidence. Anyone want to weigh in?
Scott
 

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