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ALLL

Research and practical notes filed under this topic.

SEARCH RECEIVABLES RECEIVABLES & CREDIT Credit Union Charge-Off Strategy: Hold,Place, or Sell?

January 22, 2025

Credit Union Charge-Off Strategy: Hold, Place, or Sell?

Credit unions evaluating charged-off loans should compare expected net recoveries, costs, operational capacity, and transfer risk rather than assume that a sale improves capital or compliance. This guide explains charge-off accounting, hold-versus-sell diligence, buyer oversight, and U.S. consumer-protection considerations. Published by Search Receivables, a research publication for the receivables industry edited by Jeffery Hartman.

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SEARCH RECEIVABLES RECEIVABLES & CREDIT ALLL and CECL: Allowance for CreditLosses Explained

January 6, 2025

ALLL and CECL: Allowance for Credit Losses Explained

The allowance for credit losses is an accounting estimate of credit losses an institution expects to incur on covered financial assets. This guide explains how the legacy ALLL concept differs from the Current Expected Credit Losses (CECL) approach, what supports a sound estimate, and where U.S. regulatory context matters.

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