Purchased Receivables Assessment
A purchased or assigned receivables portfolio must be understood as an asset population, not merely as a spreadsheet of balances. The economic value depends on debtor identity, chain of title, underlying evidence, dispute profile and practical recovery route.
Start with population integrity
Reconcile the portfolio schedule to source records. Test duplicates, credits, partial receipts, stale balances, debtor-name variants and invoices that no longer reconcile to the claimed amount. A clean total is not enough if individual assets cannot be supported.
Ownership evidence
Review assignment, purchase or transfer documentation and whether the receivable can be linked to the underlying transaction.
Debtor evidence
Check invoices, contracts or orders, delivery/service proof, acknowledgements, correspondence and prior payment behaviour.
Recovery friction
Segment disputes, insolvency, legal status, limitation concerns, deceased or dissolved entities and balances requiring location or reconciliation work.
Value by recoverability cohort
Separate clean acknowledged debt from document-heavy, disputed and structurally impaired cases. The purpose is not to predict a single recovery percentage; it is to show what assumptions drive the portfolio view and which files need deeper verification before capital or effort is committed.