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| Russian | English |
| безнадёжная задолженность | bad debt (An accounts receivable that will likely remain uncollectable and will be written off) |
| платёж по просроченной задолженности | back payment (A payment made by a customer for a past due obligation) |
| поступления по долгосрочным задолженностям | Proceeds Long Term Debt (PerformancePoint Server 2007 Rori) |
| сумма задолженности | balance due (The unpaid amount that a customer owes a creditor) |
| текущая задолженность | current liability (An obligation that is due within a short period of time, usually one year or less, and which will be paid out of current assets) |