Everything you owe, whether or not you're paying on it yet. Debts marked "not paying yet" count toward your total but never touch the forecast.

In default (from the Defaults tab)

Accounts you have stopped paying. They are excluded from bills and the balance forecast. When you negotiate a payment plan, record it here - and add the new payment as a bill.

The assistant can read and edit everything in the app - bills, debts, tasks, events, balances.