What is exactly happening with Customer's lastIncompleteCheckout after completing checkout?

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I have a question regarding Customer's object field - lastIncompleteCheckout. In documentation it is described as:

"The customer's most recently updated, incomplete checkout.".

Does it means that if whenever customer has any abandoned/non-completed checkouts associated, they will be assigned back as customer's lastIncompleteCheckout after the most recent checkout will be completed? In other words, is this functioning as a kind of queue?

On our project, we assumed that completing checkout is always making lastIncompleteCheckout null, but recently we noticed that in our checkouts started to appear some old checkouts we were not aware of. We are not sure what kind of implementation is used in this field, so any help would be highly appreciated.

Thank you,