Legal analysis: first, if there is an agreement between the creditor and the debtor on the repayment of the debt or on the repayment order and offset, the offset shall be made according to the agreement; Second, give priority to offsetting debts that have expired; Third, if several debts are due, priority will be given to offset the debts that lack guarantee for creditors or have the least amount of guarantee; Fourth, if the amount of guarantee is the same, the debt with heavy debt burden will be deducted first; Fifth, if the burden is the same, it will be offset in the order of debt maturity; Sixth, if the maturity time is the same, it will be offset in proportion.

Legal basis: Civil Code of People's Republic of China (PRC).

Article 188 The limitation of action for requesting the people's court to protect civil rights shall be three years. Where there are other provisions in the law, those provisions shall prevail. The limitation period of action shall be counted from the date when the creditor knows or should know that the right is damaged and the debtor knows it. Where there are other provisions in the law, those provisions shall prevail. However, the people's court shall not protect the rights that have been damaged for more than 20 years. Under special circumstances, the people's court may decide to extend the time according to the application of the obligee.

Article 538 Where the debtor disposes of the property rights and interests free of charge by giving up the creditor's rights, giving up the guarantee of the creditor's rights, transferring the property free of charge or maliciously extending the performance period of the due creditor's rights, which affects the realization of the creditor's rights, the creditor may request the people's court to cancel the debtor's behavior.

Article 561 The debtor shall pay interest and expenses related to the realization of the creditor's rights in addition to the performance of the principal debt. If the payment is insufficient to pay off all debts, unless otherwise agreed by the parties, it shall be performed in the following order: (1) expenses related to the realization of creditor's rights; (2) interest; (3) Principal debt.

Article 675 The borrower shall repay the loan within the agreed time limit. If the term of the loan is not agreed or clearly agreed, and cannot be determined according to the provisions of Article 510 of this Law, the borrower may return it at any time; The lender may urge the borrower to return it within a reasonable period of time.