Store Closing · Risk

Insolvency Test

Before any filing, know which insolvency you meet. Enter assets, liabilities, and monthly cash-flow gap to see balance-sheet and cash-flow status — the line that separates an orderly close from bankruptcy.

This calculator provides estimates for educational use only. It is not tax, legal, or financial advice. Figures are based on current IRS rules — verify against IRS.gov or consult a licensed professional. See our full disclaimer.

Your Insolvency Position

What assets would sell for, not book.
Lease/loan PG not on the balance sheet.

Insolvency Read

Balance-sheet deficit — watch cash flow. Balance-sheet deficit $80,000. Including guarantees, total exposure is $350,000.
Balance-sheet insolvent?Yes
Cash-flow insolvent?No
Balance-sheet deficit$80,000
Total exposure (incl. PG)$350,000

* Educational screening only. Does not determine bankruptcy eligibility. A personal guarantee is your own obligation — entity bankruptcy does not discharge it. Consult a bankruptcy attorney.

How It Works

What This Test Shows

Balance-Sheet Test

Liabilities vs fair asset value — the Chapter 7 liquidation trigger.

Cash-Flow Test

Can you pay debts as they come due? The practical close trigger.

Contingent Liabilities

Adds personal guarantees so the picture includes what you personally owe.

Next-Step Pointer

Flags whether the numbers point to Ch 7, Ch 11 / Sub V, or Ch 13 — then see an attorney.

Sources

Authoritative References

  • U.S. Courts — Bankruptcy Basics — Chapter 7 / 11 / 13 eligibility and the insolvency concepts.
  • Bankruptcy-treatment-of-personal-guarantees summaries (retrieved 2026-08-13).

Educational screening only. This is not legal advice and does not determine your bankruptcy eligibility. Consult a licensed bankruptcy attorney.

FAQ

Insolvency FAQs

Balance-sheet insolvency: liabilities exceed the fair value of assets (the Chapter 7 liquidation test). Cash-flow (equitable) insolvency: you cannot pay debts as they come due — the practical "can’t continue" trigger.

Both inform the path. A balance-sheet deficit points to Chapter 7 liquidation; being unable to pay as due while wanting to continue points to Chapter 11 / Subchapter V (or Chapter 13 for a sole prop).

The entity’s insolvency does not. A personal guarantee is your own obligation; only a personal bankruptcy addresses it, with its own tests. Size the guarantee separately with our PG tool.

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