Topic archive

Loan Recovery

Research and practical notes filed under this topic.

January 14, 2025

Managing and Selling Med-Spa Receivables

Med spas can handle unpaid memberships and internally financed elective-service balances through internal recovery, agency placement, or a receivables sale. This guide explains how consumer and commercial accounts differ, what documentation buyers and collectors need, and why privacy, credit reporting, and state-law review matter.

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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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