The market comprises the collection of debt purchased for the collection companies' own account, and that transferred by other entities as for collection on their behalf (commissioned collection). The debt management market in Poland is considerably diversified. On the market we can find both small companies, handling no more than a few dozen cases, and large entities capable of managing hundreds of thousands of cases. Only a few companies possess advanced technological facilities in the form of a suitable IT system and a call centre. Only the largest operators in the market can afford the implementation of systems that can handle huge quantities of data. One of these such companies is BEST – a specialist in trading in and management of impaired debt at banks. The operational centre of BEST employs more than 200 experienced experts.