Criterion of insolvency of an enterprise and methods of its calculation

The article is devoted to the problem of diagnostics of insolvency of an enterprise. The authors introduce the concept «depth of insolvency» and on its basis single out five degrees of insolvency are singled out: incipient, progressing, steady (stable), chronic and absolute. The quantitative criterion of insolvency is suggested - the time of recovery of paying capacity and the model for its calculation.