Detection of suspicious transactions in the housing and utilities sector, leading to deliberate bankruptcy

The article describes a method which allows identifying suspicious transactions leading to deliberate bankruptcy, using the example of a resource-supplying organization. The proposed method can be used as a tool for providing economic expertise, appointed in cases of deliberate bankruptcies of organizations working in the housing and utilities sector. In the course of the study, the following methods were used: the method of cameral (desk) research, selective research methods, methods for analyzing a variation distribution series, the expert estimation method, and methods of relative and average values.