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Charge-offs

Charge-offs refer to the accounting term used to indicate that a creditor has concluded a debt is unlikely to be collected and, thus, removes it from their accounts as a loss. This occurs typically after a prolonged period of non-payment and is a common practice for lenders and organizations that manage credit. charge-offs impact financial statements and can affect credit scores.

Charge-offs meaning with examples

  • After a lengthy collection process, the bank reported a series of charge-offs for accounts that had been delinquent for over 180 days, reflecting a significant loss on their balance sheet.
  • The company's finance department initiated a review which resulted in several charge-offs for accounts that had not made payments for over a year, marking a challenging fiscal period.
  • Due to the financial crisis, many businesses had to accept charge-offs as part of their operations, leading to a reevaluation of their credit risk management strategies.
  • In the wake of the pandemic, many lenders faced increased charge-offs, prompting them to tighten their lending criteria and reassess their default risk models.
  • Investors often scrutinize a lender's charge-offs as a key indicator of credit quality and the efficiency of their collections process, impacting investment decisions.

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