What is a debitor (debtor)?

In short

A debitor is a customer who owes the business money — typically an invoice that hasn't been paid yet.

In practice

The sum of debtors (receivables) sits as an asset on the balance sheet. Keep the list short: money sitting with customers is poor liquidity.

Related terms

• Kreditor (creditor)
• Faktura (invoice)
• See every term in the dictionary

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