Creditworthiness determines borrower risk assessment and guides lender and tax authorities in credit-related evaluations and decisions. The term creditworthy denotes a borrower sufficiently financially sound that a lender will extend credit believing default is unlikely; Black's Law Dictionary and The New Lexicon Webster's Dictionary describe it as indicating a good risk or fiscal health, with the concept referenced in CIT (Central) v. Sk. Jain for tax-related assessment contexts.