The place to file processed statements and other formal paperwork for any cash accounts that you owe money to.
Overview
You owe someone money because they lent you money.
After payments are processed, file the records here using the year-month method so everything sorts neatly. And subfolder by account issuer.
Examples
Credit card; mortgage; line of credit; overdraft; promissory note; commercial bill/bill of exchange; any other formal cash loan; refinancing paperwork; any form of investor financing that must be repaid.
Also see
If an investor also receives equity, manage that in 13.64.