Debt Portfolio Valuation: Recovery Curves, Timing, and Costs

Fitzgerald Advisors · Institutional Guide

Build a valuation range from explicit cash-flow assumptions and test what can change the decision.

By Fitzgerald Advisors editorial team · Updated September 27, 2026

Valuation is only as reliable as the portfolio definition. Reconcile the eligible population to the servicing system and general ledger or approved source report. Define unpaid principal, interest, fees, advances, recoveries, charge-off amount, and the cutoff date. Remove duplicates and document excluded accounts before modeling.