
The author presents issues related to the accrual of payments regulated by Article 451 of the Polish Civil Code. The author focuses on the situation when the debtor has only one obligation to make periodic payments to the creditor; the debtor is in debt with his payments, and making one of them indicates which one he wants to satisfy. With regard to the views expressed by the judiciary and legal scholars, the author considers the controversial issue of whether, in the above mentioned situation, the party entitled to the accrual of payment is the debtor or the creditor.