Dept accounting of an entity connects its economic activities and policy makers. First of all, accounting measures the economic activities, data necessary for later use. Secondly, data is stored as long as necessary, in order to be processed to become useful information. Finally, the information shall be forwarded, through reports, decision makers.  So the accounts that represent the entity's debts provide information about the existence and movement of its obligations towards creditors, suppliers, staff, for which the entity must pay a benefit or equivalent value.