Topic archive

Debt Portfolio Management

Research and practical notes filed under this topic.

December 13, 2025

Net Realizable Value for Receivables Portfolio Sales

Net realizable value for a receivables portfolio is an operating estimate of the cash an owner expects to retain after recoveries, costs, offsets, and timing. This guide separates that estimate from book value, financial-statement allowances, and a buyer’s bid, then explains how to build and review a usable model. Published by Search Receivables, a research publication for the receivables industry edited by Jeffery Hartman.

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November 27, 2025

When to Place Delinquent Accounts With a Collection Agency

A collection-agency placement date should be a documented operating decision, not an automatic response to a calendar milestone. For U.S. consumer accounts, a sound policy weighs account quality, customer circumstances, economics, vendor controls, and the compliance rules that apply to the agency and jurisdiction.

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