Topic archive
Research and practical notes filed under this topic.
December 9, 2025
A charge-off is an accounting and credit-classification action a creditor may take when repayment is unlikely; it is not, by itself, a cancellation of the underlying obligation. This guide separates the lender’s loss-recognition process from credit-reporting rules, collection rights, and the state-law questions that require case-specific review.
Read the analysisDecember 12, 2023
A time-barred debt is an account whose applicable deadline for a collection lawsuit may have expired. This guide explains why the deadline is state- and fact-specific, what federal rules cover, and why a credit-reporting period is not the same as a right to sue.
Read the analysisSeptember 9, 2023
A charge-off is an accounting classification for a seriously delinquent account; it is not, by itself, a release of the borrower’s obligation or a court judgment. This U.S.-focused guide separates lender accounting and debt-sale decisions from credit reporting, collection limits, and cancellation-of-debt tax questions.
Read the analysis