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The general term is "debtor" for someone who owes a debt. Other near-synonyms include borrower (which is someone who owes money which he has taken by way of a loan, not as a result of a purchase, fine, legal judgment or other financial obligation) and mortgagor (which is a borrower who has secured his or her debt with a mortgage, normally against land).

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Q: What word is a record of money owed?
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