Debtor book realisation
Many large companies have a bad debtor ledger comprising of various small and difficult debts for which they probably think it is no longer cost effective to chase.
However, your bad debt ledgers might contain millions of pounds. They may have been written off in accountancy terms, but that does not mean that you should not try to recover money on them.
Alternatively, you may be carrying out a realisations project as part of a restructure, insolvency or factoring arrangement. Whatever the reason, realising the value of a debtor book has the potential to unlock a balance sheet asset and turn it into cash.