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arrears
Arrears refers to a situation when a person is behind on a deadline or has an unfinished obligation or business. (noun)
When a person is behind in their taxes, it is an example of being in arrears.
Arrears is a past due debt or an unfulfilled obligation. (noun)
An example having arrears is when a credit card debt has been sent to a collection agency.
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See arrears in Webster's New World College Dictionary
See arrears in American Heritage Dictionary 4
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