**Exhibit 12**

 

**NCOGroup, Inc.**

**Ratio ofEarnings to Fixed Charges**

**(inthousands, except for ratios)**

 
| ** **                                            | ** ** | **For the Years Ended** | ** ** |
|-------------------------------------------------------|------------|-------------------------|------------|
| ** **                                            | ** ** | **December 31,**   | ** ** |
| ** **                                            | ** ** | **2009(1)(2)**          | ** ** | **2008(1)(3)** | ** ** | **2007(1)** | ** ** |
| **Earnings:**                                         |       |                    |       |   |   |   |   |
| *Add:*                                                |       |                    |       |   |   |   |   |
| Loss before income  taxes and noncontrolling interest |       | $                       | (89,308    | ) | $ | (427,303 | ) | $ | (45,091 | ) |
| Fixed charges                                         |       | 121,673                 |       | 117,602 |   | 107,534 |   |
| Amortization of  capitalized interest                 |       | 12                      |       | 11 |   | 11 |   |
|                                                  |       | 32,377                  |       | (309,689 | ) | 62,454 |   |
| *Subtract:*                                           |       |                    |       |   |   |   |   |
| Interest capitalized                                  |       | —                  |       | 25 |   | — |   |
| Distributions to  noncontrolling interest holders     |       | 7,855                   |       | 12,242 |   | 6,934 |   |
|                                                  |       | 7,855                   |       | 12,267 |   | 6,934 |   |
| *Earnings*                                            |       | $                       | 24,522     |   | $ | (321,957 | ) | $ | 55,520 |   |
|                                                  |       |                    |       |   |   |   |   |
| **Fixed  Charges:**                                   |       |                    |       |   |   |   |   |
| Interest expense                                      |       | $                       | 99,212     |   | $ | 94,831 |   | $ | 95,294 |   |
| Interest capitalized                                  |       | —                  |       | 25 |   | — |   |
| Portion of rentals  deemed to be interest             |       | 22,461                  |       | 22,746 |   | 12,240 |   |
|                                                  |       | $                       | 121,673    |   | $ | 117,602 |   | $ | 107,534 |   |
|                                                  |       |                    |       |   |   |   |   |
| **Ratio  of earnings to fixed charges**               |       | 0.2                     |       | (2.7 | )x | 0.5 | x |

 

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| (1) | For the years ended December 31, 2009, 2008 and  2007, the Company’s ratio of earnings to fixed charges indicated a less than  one-to-one coverage. The deficiency was a result of earnings that were $97.2  million, $439.6 million and $52.0 million, respectively, less than fixed  charges. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2) | Loss before income taxes and minority interest  includes intangible asset impairment charges of $30.0 million and  restructuring charges of $10.9 million.                                                                                                                                                |
| (3) | Loss before income taxes and minority interest  includes intangible asset impairment charges of $289.5 million and  restructuring charges of $11.6 million.                                                                                                                                               |

 

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