For many businesses, the final quarter of the year is a time to assess performance, clean up balance sheets, and prepare for a stronger financial start in the year ahead. One area often overlooked is the impact of unresolved bankruptcy claims sitting on the books.

While these claims may ultimately yield uncertain or minimal recoveries, they still occupy accounting and administrative resources. Selling a bankruptcy claim before year-end can offer meaningful advantages for businesses looking to position themselves effectively for the next fiscal cycle. Below are several potential benefits companies may wish to consider:

1. Immediate Recognition of Losses in the Current Year

Selling a claim that has an uncertain value allows a business to realize the loss now, rather than carrying it into a future period.
Recognizing losses before year-end may help a company:

• Improve its current tax-year positioning
• Pair losses with this year’s gains
• Reduce uncertainty around future reporting
• Avoid carrying distressed assets on the books longer than necessary

This timing flexibility can be especially valuable for businesses navigating a volatile or high-income year and can be worth more than the claim’s speculative future value.

2. Balance-Sheet Cleanup and Reduced Administrative Overhead

Bankruptcy claims often require ongoing monitoring, correspondence, docket tracking, and accounting adjustments. Selling the claim removes this administrative burden entirely.

The result is a cleaner balance sheet and fewer internal resources tied up in a long, uncertain process.

3. Greater Certainty Compared to Prolonged Bankruptcy Timelines

Bankruptcies can take years to resolve and often deliver lower-than-expected recoveries. Selling a claim provides:

• Immediate liquidity, even if modest
• A clear, final outcome
• Relief from future uncertainty or potential write-downs

Instead of waiting on unpredictable distributions, a business secures closure now.

4. Strategic Planning for the New Year

Closing out distressed or legacy claims before December 31 can help a company start the new year with:

• More accurate financial statements
• A simplified asset picture
• Ability to release loss reserves
• Clearer forecasting and budgeting
• Stronger alignment with internal performance targets

For many executives and finance teams, the strategic clarity alone is worth the early resolution.

A Trusted Partner in Claims Purchasing for Over 16 Years

For more than sixteen years, CRG Financial has been a reliable and experienced partner for creditors looking to monetize bankruptcy claims of all types and sizes. We specialize in providing a straightforward, transparent process that enables businesses to convert old debt into immediate value—often within days.

Whether you hold a small trade claim, a large unsecured balance, or a legacy receivable from a bankruptcy filed years ago, CRG Financial can review the claim and provide a no-obligation price quote.

Now is an ideal time for businesses to evaluate whether selling their claims before year-end could streamline their financials and position them for a stronger start to 2026.
We encourage creditors to reach out to inquire about claims in any pending bankruptcy case and learn what their recovery options could look like today.

Important Disclaimer

This article is intended solely to highlight potential business advantages of selling bankruptcy claims before year-end and to encourage discussion with qualified professionals. It does not constitute tax, legal, financial, or accounting advice. CRG Financial is not a tax advisor or tax expert.
Any business considering these strategies should consult with its own tax professionals and advisors to understand how these concepts may apply to its specific situation.