lapping
C1CEFR level
75/100Rarity: rare
TechnicalRegister
A fraud in which a receipt from one customer is used to conceal the earlier theft of another customer's payment.
The overdue-account pattern was a classic sign of lapping in the accounts-receivable function.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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