From Longman Business Dictionaryfactor something → in/into/out phrasal verb [transitive] ACCOUNTINGSTATISTICSif you factor an amount in or into a figure or sum, you include it. If you factor an amount out of a figure or sum, you do not include itThe purchaser paying cash often pays more because the retailer has factored the credit card company’s fee into the sale price.Even after factoring out gains, earnings still fell by 67%. → factor→ See Verb table
