Administrative expenses, such as court costs and attorney fees, have the highest priority in bankruptcy because they are necessary to administer the bankruptcy estate.

Wages and salaries owed to employees are given first priority in bankruptcy, up to a certain limit.

Contributions to employee benefit plans, such as pensions and health insurance, are given second priority in bankruptcy, up to a certain limit.

Taxes owed to the government are given third priority in bankruptcy, after administrative expenses, wages and salaries, and contributions to employee benefit plans.

Rent owed to a landlord is given fourth priority in bankruptcy, after administrative expenses, wages and salaries, contributions to employee benefit plans, and taxes owed to the government.

Unsecured claims are claims that are not secured by collateral. They are given fourth priority in bankruptcy, after administrative expenses, wages and salaries, contributions to employee benefit plans, taxes owed to the government, and rent owed to a landlord.

Secured claims are claims that are secured by collateral. They are given second priority in bankruptcy, after administrative expenses.

Priority unsecured claims are unsecured claims that are given priority over other unsecured claims. They include claims for certain types of taxes, wages and salaries, and contributions to employee benefit plans.

General unsecured claims are unsecured claims that are not given priority over other unsecured claims. They are given fourth priority in bankruptcy, after administrative expenses, secured claims, priority unsecured claims, and rent owed to a landlord.

Claims for damages caused by the debtor's fraud or negligence are given fourth priority in bankruptcy, after administrative expenses, secured claims, priority unsecured claims, rent owed to a landlord, and general unsecured claims.

Claims for punitive damages are given fourth priority in bankruptcy, after administrative expenses, secured claims, priority unsecured claims, rent owed to a landlord, general unsecured claims, and claims for damages caused by the debtor's fraud or negligence.

Claims for interest on a debt are given fourth priority in bankruptcy, after administrative expenses, secured claims, priority unsecured claims, rent owed to a landlord, general unsecured claims, claims for damages caused by the debtor's fraud or negligence, and claims for punitive damages.

Claims for attorney fees are given fourth priority in bankruptcy, after administrative expenses, secured claims, priority unsecured claims, rent owed to a landlord, general unsecured claims, claims for damages caused by the debtor's fraud or negligence, claims for punitive damages, and claims for interest on a debt.

Claims for costs of litigation are given fourth priority in bankruptcy, after administrative expenses, secured claims, priority unsecured claims, rent owed to a landlord, general unsecured claims, claims for damages caused by the debtor's fraud or negligence, claims for punitive damages, claims for interest on a debt, and claims for attorney fees.

Claims for environmental cleanup costs are given fourth priority in bankruptcy, after administrative expenses, secured claims, priority unsecured claims, rent owed to a landlord, general unsecured claims, claims for damages caused by the debtor's fraud or negligence, claims for punitive damages, claims for interest on a debt, claims for attorney fees, and claims for costs of litigation.