This is an interesting trick I discovered while thumbing through the rule book of Monopoly and realizing that I had no chance of winning against my friend (who owned the entire board, save for the three properties I had a few houses on.) The idea is, if you are forced to default to a certain player, you can give them the absolute least amount of money possible. This trick also works if you purposely want to lose to somebody (i.e., you don't want to give all your properties to the person who is kicking ass), but you have enough money to pay off your debt. It works like this:

1. You begin by selling all the buildings you have on your properties. In most cases, you are losing so bad you don't have to worry about this, but if you are going to follow through with this, the rules state that you need to remove the buildings anyway.

2. Mortgage all of your properties. Figure out what 10% of the least valuable property's mortgage value is and use that number for the variable Y.

3. Take all the money you have (including the profit from the sale of the houses/hotels and mortgages) and count it up. This total will make up the variable X.

Make sure that the only assets in your possession are mortgaged properties and cash. For reference, the following is out of the Monopoly Official Rule Book:

Unimproved properties can be mortgaged through the Bank at any time. Before an improved property can be mortgaged, all the buildings on all the properties of its color-group must be sold back to the Bank at half price. The mortgage value is printed on each Title Deed card....

In order to lift the mortgage, the owner must pay the Bank the amount of mortgage plus 10% interest...

...If you have mortgaged property you also turn this property over to your creditor but the new owner must at once pay the Bank the amount of interest on the loan, which is 10% of the value of the property.

With this in mind, basically what you are going to do is unmortgage and re-mortgage your least valuable property several times before you pay anything to your creditor. Every time you unmortgage your property, you pay 10% of the original mortgage value, or 10% of half the face value of the property. If you do the math, you are losing this 10% every time you unmortgage and re-mortgage. If you keep doing this long enough, you will lose a substantial amount of your money. Using the variables above, use this formula to find the value you will have when you can no longer afford to unmortgage all of your properties:

( (X/Y) - mod(X/Y) ) * Y

This value is essentially the integer remainder of the value (X/Y). Once you've calculated this value, you should have a figure that is significantly less than your original sum of assets, X. At this point, if you were to physically flip the property over the times required and calculated out the mortgage/unmortgage values, the property would end up unmortgaged (i.e., you just paid the unmortgage price to the bank, and you are nearly broke.) Mortgage the property one last time. When you do this, you will end up with the mortgage value of your least valuable property (10 * Y) plus the remainder figured out above, which will not be enough to pay off the unmortgage fee. Now you are ready to give your properties to your creditor.

One last stinger: if you read the above rules, you will realize that your creditor will have to pay the 10% from all your mortgaged properties anyway! So if Z is the total mortgage value of all your properties, your creditor would have to pay the bank by the following formula:

Z - ( ( (X/Y) - mod(X/Y) ) * Y ) + 10 * Y )

If you are really lucky (though chances are that, because you just lost, you are not) this will put your creditor in bankruptcy as well, causing him to default to the bank!