zalegajcych

Zalegajcych, or zalegających in its common form, is the genitive plural (or accusative plural) of the Polish adjective-participle zalegający, which comes from zalegać meaning to lie in arrears or to be overdue. The term is used to describe payments, obligations, or claims that have not been settled by their due date. It is widely used in financial, administrative, and legal language to indicate an ongoing state of non-payment.

In accounting and finance, zalegających is used to qualify balances, invoices, or receivables, for example zalegających faktur (outstanding invoices) or zalegających należności (outstanding receivables). In taxation and public administration, it can describe zalegających podatków (tax arrears) or zaległości podatkowe. The concept roughly corresponds to the English terms “outstanding,” “in arrears,” or “overdue.”

The term can apply to individuals, companies, or other entities that have failed to meet payment deadlines. It often appears in official notices, reminders, and debt-collection communications to indicate that a payment is past due. While closely related to synonyms such as zaległy (overdue) or przeterminowany (expired), zalegających emphasizes the ongoing state of non-payment and is frequently used in plural noun phrases to describe multiple overdue items.