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What's the definition of falling due and how did its sense materialise? Please compare it against "due"? I'm mindful that it's an accounting/business term: here are its matches on Google Books.

I'm not after the etymology of each word, but rather how falling + due (ostensibly) denotes maturity?

http://dictionary.cambridge.org/dictionary/business-english/amount-falling-due-after-one-year?q=%22falling+due%22 seems to connote that falling due = due?

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I think it's simply a natural consequence of one of the meanings of "to fall", that being to occur at a specific time (sense 16 here). In a similar way to "Christmas Day falls on a Wednesday this year" the day on which something is scheduled to happen is the day on which it "falls due".

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