Amounts owed to a company by its customers and other third parties. Debtors are shown as part of current assets in a company's balance sheet. Dresdner Kleinwort Wasserstein financial glossary

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debtors [plural] UK (US receivables)
ACCOUNTING, FINANCE the money that is owed to a company and that is shown in its accounts as an asset: »

When a client is issued with a bill, the amount on the bill should be entered as debtors in the firm's accounts.

Compare CREDITOR(Cf. ↑creditor)
Main Entry: debtor
debtors UK US /ˈdetəz/ noun [plural] ACCOUNTING
DEBTOR(Cf. ↑debtor)

Financial and business terms. 2012.