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In the soldier pile and lagging system, the lagging generally consists of
Accounts Receivable
Money owed to a business by its customers for goods or services that have been delivered or used but not yet paid for.
Unsecured Creditors
Creditors who have extended credit without securing collateral, putting them at greater risk of loss if the debtor defaults.
Total Assets
The sum of all resources owned by an entity, including both tangible and intangible items, that have value and can be used to meet liabilities.
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