Receivables Intelligence · Portfolio Loss & Delinquency Tracking

Receivables Charge-Off & Past-Due Trends

Tracking actual loss recognition, net charge-off velocity, and non-performing receivables pipelines across U.S. commercial portfolios. Sourced from public regulatory Call Report schedules and focused on receivables liquidation, debt sale timing, and recovery cycles.

3 Metrics Documented

Quarterly Call Report Cycles

100% Regulatory Grounding

Q2 2026 Filing Report Date: 20260630 FDIC Call Report Charge-Offs & Recoveries (Receivables Loss Schedule) Current Homepage Feature Topic Hub

Logged: Oct 5, 2026

Regulatory Metric

Commercial Receivables Net Charge-Off Ratio

0.276% Down 0.022 percentage points from 0.298% in Q1 2026 across a five-portfolio regulatory receivables sample.

Executive summary: For Q2 2026, the median annualized net charge-off ratio across the source-linked sample was 0.276% of reported loans. The trailing series—0.269% in Q3 2025, 0.262% in Q4 2025, 0.298% in Q1 2026, and 0.276% in Q2 2026—describes recognized receivables loss timing, not institutional condition or portfolio-sale intent.

Regulatory filings report gross charge-offs and recoveries as separate receivables-loss flows. When they are reconciled against a compatible loan-receivables denominator and time period, the resulting net charge-off ratio helps describe when loss recognition occurred. It does not establish future recoveries, debt-sale timing, collectability, or a portfolio price.

Sample coverage: 5-portfolio regulatory receivables sample (not a national aggregate)

Q2 2026 Filing Report Date: 20260630 FDIC Call Report Past-Due & Nonaccrual Receivables Schedule Current Homepage Feature Topic Hub

Logged: Oct 5, 2026

Regulatory Metric

90+ Day Past-Due & Nonaccrual Receivables Ratio

1.124% Up 0.008 percentage points from 1.116% in Q1 2026; trailing four-quarter series: 0.596% → 0.893% → 1.116% → 1.124%.

Executive summary: Late-stage past-due and nonaccrual receivables stood at a median 1.124% in Q2 2026 across the source-linked sample. This tracks balance aging before formal charge-off recognition; it is not a broad assessment of an institution or a prediction of sale volume.

Past-due and nonaccrual schedules distinguish accounts that remain unpaid at a reporting date from balances already charged off. Rising late-stage aging can be a useful research question for receivables operators, but it must be interpreted with the reported period, loan category, denominator, and source instructions—not as a conclusion about financial condition or portfolio availability.

Sample coverage: 5-portfolio regulatory receivables sample (not a national aggregate)

Q2 2026 Filing Report Date: 20260630 FFIEC Receivables Performance Schedules Current Homepage Feature Topic Hub

Logged: Oct 5, 2026

Regulatory Metric

Charge-Off & Past-Due Receivables Reporting Guide

FFIEC Schedules Quarterly source schedules separating charge-offs, recoveries, past-due aging, nonaccrual balances, and allowance disclosures.

Executive summary: This reference card explains the public regulatory schedules used to trace receivables loss recognition and aging. It deliberately excludes institutional capital, liquidity, asset-size, and safety conclusions.

Public Call Report schedules help readers trace charge-offs, recoveries, past-due balances, nonaccrual classifications, and allowances for credit losses. The disciplined use of these records is to identify what a filing reports and how its receivables measures are defined—not to infer a lender's health, a borrower's status, or an available debt portfolio.

Sample coverage: 5-portfolio regulatory receivables sample (not a national aggregate)

Technical Transparency · Regulatory Standards

Source Methodology & Regulatory Field Definitions

Full accounting definitions, FFIEC/FDIC source hierarchy, data boundaries, and non-investment advisory disclosures for credit analysts and debt buyers.

1. Receivables-Only Scope

This archive reports only publicly disclosed receivables performance measures: net charge-offs, recoveries, past-due aging, nonaccrual balances, and the timing of loss recognition. It does not score institutional safety, capital adequacy, liquidity, asset size, or business health.

The records are a small, source-linked research sample. They are not a national index, a credit rating, a portfolio valuation, or evidence that any receivables are available for sale.

2. Receivables Accounting Definitions

Net Charge-Off Velocity: Gross charge-offs less recoveries for a defined reporting period, stated against a compatible loan-receivables denominator where the source supports that calculation. It measures recognized loss timing; it does not predict future recoveries or sale pricing.
90+ Day Past-Due & Nonaccrual Receivables: Balances reported as 90 or more days past due or placed in nonaccrual status. These are late-stage aging measures, distinct from early delinquency buckets and from a completed charge-off.
Allowance for Credit Losses (CECL): A forward-looking accounting allowance for expected credit losses. It is not a charge-off total, a recovery estimate, or a finding about a specific portfolio's collectability.

3. Public Primary Sourcing & Lineage

Every record identifies its reporting date, schedule, numerator and denominator where applicable, and source lineage. Regulatory figures are checked against official public filing instructions before publication.

4. Publication Integrity & Data Holds

No Synthetic Data: No simulated weekly changes or interpolated values are published between official reporting dates.
Like-for-Like Comparisons: Each comparison must preserve reporting period, aging threshold, numerator, denominator, and annualization basis.
Data Quality Hold: A stale, duplicated, unmapped, preliminary, or period-mismatched source remains unpublished until the primary filing can be reconciled.

Research Boundary:

Information published here is educational receivables research. It is not investment advice, a credit rating, legal advice, a solvency assessment, or an indication that a portfolio will be offered for sale.

Editorial Methodology · Receivables Data Discipline

How We Validate Charge-Off & Past-Due Receivables Data

A reported receivables figure is useful only when its reporting period, aging threshold, source schedule, and calculation basis are clear. Search Receivables separates source facts from editorial context at every step.

Confirm the Reporting Period

We verify the report date and determine whether the value is a quarter-end balance, a calendar-year-to-date flow, or an annualized ratio before comparing it with another observation.

Trace the Receivables Metric

Charge-offs, recoveries, 30-to-90+ day aging, and nonaccrual balances are traced to the relevant public schedule. A rate is used only when its numerator, denominator, and annualization basis can be reproduced.

Hold Incomplete or Misaligned Data

If a provider label conflicts with an underlying period identifier, or a value is stale, duplicated, or unmapped, the record remains on hold rather than being converted into a public trend claim.

Need Source-Linked Charge-Off or Past-Due Receivables Research?

Our research desk explains receivables loss recognition, delinquency aging, recovery flows, and data-lineage limitations for portfolio buyers, sellers, and operations teams.

Contact the Research Desk →