The idea of "factoring" can be applied many ways. Your question does not define a context, so I will give a few examples.

We factor integers into

- pairs of factors (12 = 1*12 = 2*6 = 3*4)

- prime factors. (12 = 2^2*3)

We factor polynomials into linear and quadratic terms, or into a product of terms involving roots.

X^3 + x^2 + 2x + 2 = (x+1)(x^2+2) = (x+1)(x-I√2)(x+I√2)

Matrices and other mathematical forms can be factored a variety of ways for a variety of purposes.

Before we agree to a contract, we factor into our decision our ability to deliver and the associated penalties if we don't.

There are other types of factoring as well.

We factor integers into

- pairs of factors (12 = 1*12 = 2*6 = 3*4)

- prime factors. (12 = 2^2*3)

We factor polynomials into linear and quadratic terms, or into a product of terms involving roots.

X^3 + x^2 + 2x + 2 = (x+1)(x^2+2) = (x+1)(x-I√2)(x+I√2)

Matrices and other mathematical forms can be factored a variety of ways for a variety of purposes.

Before we agree to a contract, we factor into our decision our ability to deliver and the associated penalties if we don't.

There are other types of factoring as well.