Resolving Insolvency studies the time, cost, and outcome of insolvency proceedings involving domestic entities. Measured as cents per dollar, the recovery rate is calculated based on the outcome (whether the creditor can recover in full or not) less the cost of the proceedings and the value lost as a result of the time the money is tied up. Like the Enforcing Contracts team, the Resolving Insolvency work team has yet to finalize their targets. The interim goal on this indicator is to cut the time it takes for a creditor to be paid when a company defaults from 5.7 to 2.7 years.