**Exhibit 12**

 

**NCO Group, Inc.**

**Ratio ofEarnings to Fixed Charges**

**(inthousands, except for ratios)**

 
| ** **                                            | ** ** | **For the Three Months Ended** | ** ** | **For the Nine Months Ended** | ** ** |
|-------------------------------------------------------|------------|----------------------------------------------------|------------|---------------------------------------------------|------------|
| ** **                                            | ** ** | **September 30,**                             | ** ** | **September 30,**                            | ** ** |
| ** **                                            | ** ** | **2010(1)(2)**                                     | ** ** | **2009(1)(3)**                                    | ** ** | **2010(1)(2)** | ** ** | **2009(1)(3)** | ** ** |
| **Earnings:**                                         |       |                                               |       |                                              |       |   |   |   |   |
| *Add:*                                                |       |                                               |       |                                              |       |   |   |   |   |
| Loss before income taxes and noncontrolling  interest |       | $                                                  | (31,674    | )                                                 | $          | (24,655 | ) | $ | (66,426 | ) | $ | (36,595 | ) |
| Fixed charges                                         |       | 28,464                                             |       | 32,830                                            |       | 86,012 |   | 93,823 |   |
| Amortization of capitalized interest                  |       | —                                             |       | 3                                                 |       | 1 |   | 9 |   |
|                                                  |       | (3,210                                             | )          | 8,178                                             |       | 19,587 |   | 57,237 |   |
| *Subtract:*                                           |       |                                               |       |                                              |       |   |   |   |   |
| Interest capitalized                                  |       | $                                                  | 102        |                                              | $          | — |   | $ | 312 |   | $ | — |   |
| Distributions to noncontrolling interest holders      |       | 412                                                |       | 1,497                                             |       | 3,148 |   | 5,784 |   |
|                                                  |       | 514                                                |       | 1,497                                             |       | 3,460 |   | 5,784 |   |
| *Earnings*                                            |       | $                                                  | (3,724     | )                                                 | $          | 6,681 |   | $ | 16,127 |   | $ | 51,453 |   |
|                                                  |       |                                               |       |                                              |       |   |   |   |   |
| **Fixed Charges:**                                    |       |                                               |       |                                              |       |   |   |   |   |
| Interest expense                                      |       | $                                                  | 23,003     |                                              | $          | 27,196 |   | $ | 68,760 |   | $ | 76,980 |   |
| Interest capitalized                                  |       | 102                                                |       | —                                            |       | 312 |   | — |   |
| Portion of rentals deemed to be interest              |       | 5,359                                              |       | 5,634                                             |       | 16,940 |   | 16,843 |   |
|                                                  |       | $                                                  | 28,464     |                                              | $          | 32,830 |   | $ | 86,012 |   | $ | 93,823 |   |
|                                                  |       |                                               |       |                                              |       |   |   |   |   |
| **Ratio of earnings to fixed  charges**               |       | (0.1                                               | )x         | 0.2                                               | x          | 0.2 | x | 0.5 | x |

 

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(1)     For the threeand nine months ended September 30, 2010 and 2009, the Company’s ratio ofearnings to fixed charges indicated a less than one-to-one coverage. Thedeficiency was a result of earnings that were $32.1 million and $26.1 millionless than fixed charges for the three months ended September 30, 2010 and2009, respectively, and $69.6 million and $42.4 million less than fixed chargesfor the nine months ended September 30, 2010 and 2009, respectively.

(2)     Loss beforeincome taxes and noncontrolling interest includes restructuring charges of $7.4million and $13.8 million for the three and nine months ended September 30,2010.

(3)     Loss beforeincome taxes and noncontrolling interest includes restructuring charges of $1.5million and $3.2 million for the three and nine months ended September 30,2009.

 

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