A charge-off is an accounting entry recording that a lender considers a debt uncollectible. Loans are typically charged off after a set number of months past due, completion of foreclosure or repossession, a failed settlement agreement, or an agreement not to collect some or all of the amount due. LoanStreet Analytics provides loan charge-off analysis, tracking cumulative charge-offs across loans, pools and portfolios to show total returns from any cohort of loans.