Paper discusses the evaluation of the claim paid as a source of financing of business activities. It notes the current situation in which claim paid is in the literature of mainstream theory of corporate finance as a source of financing practically absent. The paper analyzes the key factors in the characteristics of the sources of funding sources used and assess this resources by simple statisical method (frequency test). It compares the selected sources of funding to the claim paid as well as to the volume (size of source). All criteria applied supported the wiev that there is not reason to ignore the claim paid as a source of financing of business activities.