The debtors to the company are who the company credited for either work to be accomplished pre paying for the service under contract and not having that contract fulfilled. It can also be for services and products rendered by the company to another party.
Never the less how one looks at it there is borrowed credit that is owed to service the debt of others. What goes around comes around in this case and many like it. I say send in the hounds and let’s get our money back so that we can pay our bills.