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Sledding/Backlogging/Back-collecting/improvement-swapping all mean the same thing pretty much:

You go for an extended period of time without collecting taxes while you pay bills with 5 Labor Camp improvements, then at the end of this period you delete your 5 Labor Camps, and collect taxes (before 20 days inactive or else you run the risk of deletion due to inactivity). The idea is to save money with lower bills and be able to collect taxes without the negative effects of Labor Camps. The reason you do this over an extended period is because it costs less to only have to delete Labor Camps once at the end of a cycle instead of every time you go to collect.

Edit: it may involve infrastructure in the way that to maximize lowered bills and higher profits you only buy your infrastructure after you have paid bills on what you already had, and then buy infrastructure to boost your income right before you collect on the last day of your "sled."

Edited by Begovic
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Well, many will use the term sledding to indicate someone doing a backcollect while at the same time he's receiving the maximum aid offers his nation can accept with the idea of boosting infrastructure on the last day before collecting. Timed properly during a backcollect, a nation can be sent $45 million.

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