Русско-англо-русский юридический словарь

Collection agencies have four methods to collect a debt: letters, direct contact, reporting the debt to credit reporting bureaus and suing for the debt. (ehow.com)

tax liability. Debt to a government incurred by a tax payer as accrued or assessed taxes. Tax liability is shown as a short-term liability in financial statements, and takes precedence over all other liabilities. (BusinessDictionary)

In some common law nations, a recognizance is a conditional obligation undertaken by a person before a court. It is an obligation of record, entered into before a court or magistrate duly authorized, whereby the party bound acknowledges (recognizes) that they owe a personal debt to the state. A recognizance is subject to a "defeasance"; that is, the obligation will be avoided if person bound does some particular act, such as appearing in court on a particular day, or keeping the peace. The concept of a recognizance exists in Scotland, Hong Kong, Canada and the United States. People who are released on their own recognizance are subject to appearing before a judge on a certain day in the near future. (Wikipedia)

Only token payments had been made, the last in April 2010, and the debt to the bank had not been disputed in any shape or form. (Irish Times)