A vehicle that cannot repay its debts at maturity and uses the vehicle as collateral to pay off its debts.

The top-account vehicle refers to the vehicle that the debtor uses as collateral to pay off his debts because he can't repay his debts. This is because when the debt expires, the debtor has no other property to pay off the debt, and can only use the vehicle as collateral to pay off the debt. In this case, the debtor will hand over the vehicle to the creditor and sign relevant agreements to protect the rights and interests of the creditor.