The 31M deficit is not a liability, it is not like a loan that needs to be repaid. It is simply a book entry that addresses the loss, over time, in the value of the company's shares from their original issue price. At the time of the last quarterly report, the market capitalization of GDSI was 31M less than the total $$$ paid to the company for its shares. That 31M deficit is cumulatively shared by all shareholders, past and present. That's why the line item is listed under "Shareholders (deficit) equity."