Credit Explosure

Dear Experts,

I have a question about the credit exposure of credit management , I search internet and it says :

credit exposure = accounts receivable + special liabilities + sales value

Please I want to know the detail about special liabilities ,

(because I have two sales orders , the customers all have down payment received but different special general ledger,

but one will decrease the credit exposure , another is not , I don't know how does it distribute!?)

Please kindly help me, or give me some suggestions ,

Thank you very much.

Yacoa