Abstract: A method for generating revenue and cash by agreeing to sell delinquent assets in a dynamic portfolio of delinquent assets on a periodic basis. An agreement is made to periodically sell a current set of delinquent assets to an entity such as a local development corporation. During each of several periods/intervals of the agreement, historical data reflecting a current portfolio of delinquent assets is used to determine a historical collection model (e.g., a determination of the collection period for the set of delinquent assets) and the model is used to determine a projection of collections for the current set of delinquent assets based upon the historical collection model, the projection preferably including principle, along with interest and penalties due as a result of the delinquency of set of delinquent assets. A present value of the projection of collections is calculated based upon a market borrowing index and a market investment index.