For many years prior to its bankruptcy, debtor provided freight-hauling services to the United States, for which it was paid in accordance with bills of lading it submitted. The court was presented with debtor's claim that the United States had been undercharged for some services, and the United States' claim that it had been overcharged for some. Based on evidence presented in the adversary proceeding, the court ruled that debtor was entitled to recover some of its claimed undercharges, the United States was entitled to include all of its overcharges in its claim in debtor's bankruptcy, and the United States could setoff receivables of the debtor against the overcharges.