F&I Glossary

F&I Glossary for Dealers

Clear definitions for the F&I terms that matter most to independent used car dealerships — from backend profit to reinsurance structures.

20 Key Terms

All Terms (A–Z)

Aftermarket Products

Add-on products sold after the vehicle sale, such as appearance packages, theft deterrents, and protective coatings.

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Ancillary Products

Supplemental F&I products beyond VSCs and GAP, including tire-and-wheel, key replacement, and paintless dent repair.

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Backend Profit

Revenue earned from F&I products, finance reserve, and aftermarket items — everything beyond the vehicle sale price.

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BHPH (Buy Here Pay Here)

A dealership model where the dealer acts as both seller and lender, financing vehicles directly to the customer.

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CFC (Controlled Foreign Corporation)

An offshore reinsurance entity owned by the dealer, used to capture underwriting profit with specific tax advantages.

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Chargebacks

Reversal of dealer commission when a customer cancels an F&I product or pays off a loan early.

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Claims Reserve

Funds set aside within a reinsurance entity to cover future warranty or insurance claims on products sold.

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Dealer Reserve

The markup a dealer earns on the interest rate between what the lender approves and what the customer pays.

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DOWC (Dealer-Owned Warranty Company)

A domestic warranty company owned by the dealer that retains underwriting profit from F&I products sold.

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F&I Menu

A structured presentation tool used to offer F&I products to every customer in a consistent, compliant format.

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F&I Penetration Rate

The percentage of vehicle buyers who purchase a specific F&I product — a key metric for backend performance.

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GAP Insurance

Guaranteed Asset Protection that covers the difference between what a customer owes and the vehicle’s actual cash value.

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Loss Ratio

The ratio of claims paid out versus premiums collected — a critical measure of reinsurance profitability.

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PVR (Per Vehicle Retailed)

Average F&I income earned per vehicle sold — the primary benchmark for measuring F&I department performance.

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Reinsurance

A structure that lets dealers participate in the underwriting profit of the F&I products they sell, building long-term wealth.

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Retro (Retrospective Commission)

A profit-sharing arrangement where dealers receive a portion of underwriting gains after claims are settled.

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Starter Interrupt Device

A GPS-enabled device that can remotely disable a vehicle’s starter, commonly used in BHPH and subprime lending.

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Subprime Auto Lending

Financing for borrowers with lower credit scores, often involving higher interest rates and specialized lender programs.

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Underwriting Profit

The profit remaining after claims and expenses are subtracted from premiums collected on F&I products.

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VSC (Vehicle Service Contract)

An extended warranty covering vehicle repairs after the factory warranty expires — the highest-margin F&I product for most dealers.

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