The government under Gordon Brown has been accused of driving up UK debt to give an incoming administration a hard time.
Speaking after figures revealing net borrowing in January were announced, the Conservatives' William Hague claimed Labour was "like a retreating army, poisoning the wells as the other army advances."
If elected, the Tories would inherit a "chalice... as poisoned as it can get" Hague says.
Figures show the UK's total borrowing for the financial year now totals more than £122bn.
But Chief Secretary to the Treasury Liam Byrne says the government's actions have meant that "unemployment, bankruptcies and repossessions are far lower than people saw in the 90s."
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