Establishing a payment plan with a debtor has several advantages. First, by breaking up a larger payment into smaller installments, it allows the debtor to make more realistic payments and removes the temptation to stop payment because the value of the debt is too high to pay off entirely. Additionally, being able to show that a debtor has may progress in making installment payments toward the full value of the debt can be used as strong evidence in court that the debtor acknowledges the full value of the debt and has promised to pay.