Proof of debt for future obligations may be treated as presently payable, subject to an interest rebate on dividends. Rule 110 permits a creditor to file a proof of debt for obligations not yet due at the date of the winding up order by treating such future debt as presently payable for purposes of proving and sharing in distributions, subject to a rebate of interest deducted from dividends computed from the date of declaration of the dividend until the debt's contractual maturity at the rate specified in the rule.