On methodological support for estimating the cost of bad debts

The article proposes a methodological approach to assessing the cost of bad debts, the basis of which is the calculation of the ratio of the price of the debt to its face value, taking into account the category of the debtor (debt) and the size of the loan. Based on empirical material, the author builds a factor model for calculating the specified coefficient and gives recommendations for using the model in package (mass) and individual assessments of the value of claims.