Charge-off Ratio

The charge-off ratio is the annualized percentage of a bank's average loan portfolio that has been written off as uncollectible net of recoveries. The Federal Reserve and FDIC publish quarterly charge-off rates by loan category as a benchmark for credit quality.

A charge-off occurs when a bank determines a loan is uncollectible and removes it from the balance sheet as a loss. The net charge-off (NCO) ratio = (Gross Charge-offs minus Recoveries) / Average Total Loans × 4 (to annualize from quarterly data). Recoveries come from partial collections on previously charged-off accounts. The Federal Reserve publishes charge-off and delinquency rates by loan category every quarter in its Charge-off and Delinquency Rates on Loans and Leases at Commercial Banks release (https://www.federalreserve.gov/releases/chargeoff/). This report breaks out rates for commercial and industrial (C&I) loans, commercial real estate, consumer loans, residential mortgages, and credit cards — providing system-wide benchmarks against which individual bank performance is measured. The FDIC's Quarterly Banking Profile (https://www.fdic.gov/analysis/quarterly-banking-profile/) provides institution-level aggregate data on loan quality, including net charge-off ratios for all FDIC-insured institutions. Examiners at the OCC, FDIC, and Federal Reserve use charge-off ratios as a primary credit quality signal during safety-and-soundness examinations. For small business borrowers, charge-off ratios are relevant in two ways: (1) high charge-offs in a specific loan category (e.g., small business C&I loans) signal systemic credit deterioration and often precede tighter lending standards across the industry; (2) a business owner whose loan is charged off faces serious credit consequences — a charged-off balance may still be pursued via collections or legal action even after removal from the bank's books.

Examples

Frequently asked questions

What happens to my credit if my loan is charged off?

A charge-off by the bank means they've written off the loss internally — but you still legally owe the debt. The charged-off account will be reported as a negative item on your personal credit report (under FCRA, remaining for 7 years from the first date of delinquency). The lender may sell the debt to a collections agency, which can then report separately. The bank may also pursue legal judgment through the personal guarantee.

Is a charge-off the same as debt forgiveness?

No. A charge-off is an accounting event — the bank removes the asset from its books as a loss for financial reporting purposes. The underlying legal obligation (the debt) survives the charge-off. If the bank later collects (including through sale to a debt buyer), those collections are 'recoveries' that offset prior charge-off losses. Unless the bank formally forgives the debt in writing, you still owe it.

Where can I find current system charge-off rates?

The Federal Reserve publishes quarterly charge-off and delinquency rates at federalreserve.gov/releases/chargeoff/. The FDIC Quarterly Banking Profile at fdic.gov/analysis/quarterly-banking-profile/ provides additional institution-level data. Both are free, public datasets updated within 6–8 weeks of quarter-end.

Related terms

Further reading