Charge-Off
Accounting recognition that a lender no longer expects to collect a debt in full, even though collection efforts may continue.
Default and Loss Recognition terms for delinquency, default, expected loss, reserves, recovery rates, problem assets, and credit-risk models.
Default and Loss Recognition terms explain how credit exposure deteriorates, how payment status is tracked, how losses are estimated, and how recoveries affect lender or investor outcomes.
Use this branch when delinquency, default, charge-off, expected loss, allowance, recovery, problem asset status, or credit-risk modeling changes analysis.
| Term | Use it for |
|---|---|
| Charge-Off | Delinquency, default, charge-off, expected-loss, allowance, recovery, problem-asset, or credit-risk model term. |
| Charge-Off Rate | Delinquency, default, charge-off, expected-loss, allowance, recovery, problem-asset, or credit-risk model term. |
| Default | Delinquency, default, charge-off, expected-loss, allowance, recovery, problem-asset, or credit-risk model term. |
| Default Rate | Delinquency, default, charge-off, expected-loss, allowance, recovery, problem-asset, or credit-risk model term. |
| Defaulted Interest | Delinquency, default, charge-off, expected-loss, allowance, recovery, problem-asset, or credit-risk model term. |
| Delinquency Rate | Delinquency, default, charge-off, expected-loss, allowance, recovery, problem-asset, or credit-risk model term. |
| Net Charge-Off | Delinquency, default, charge-off, expected-loss, allowance, recovery, problem-asset, or credit-risk model term. |
Check the payment date, days past due, default definition, charge-off policy, allowance method, exposure amount, loss severity, recovery evidence, model input, and reporting period.
Credit-risk measures are estimates based on definitions, data, and policy choices; this page is educational, not accounting or investment advice.
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Accounting recognition that a lender no longer expects to collect a debt in full, even though collection efforts may continue.
Portfolio-loss metric comparing charge-offs, usually net charge-offs, with the loan base used for the measurement period.
Default is a credit-risk concept used to measure default exposure, loss severity, or expected lending losses.
Portfolio metric measuring the share of loans that have entered default under the lender's or reporting framework's definition.
Defaulted Interest is a credit-risk concept used to measure default exposure, loss severity, or expected lending losses.
Portfolio metric measuring the share of loans that are past due but not necessarily yet charged off.
Realized credit-loss amount equal to gross charge-offs minus recoveries on previously charged-off debt.