noun

1. a voucher or certificate acknowledging that a debt is owed by the signer
2. a customhouse order for payment of a drawback, as to an importer
3. an interest-bearing bond issued against the general credit of a corporation or governmental unit, with no specific pledge of assets

Etymology: ME debentur < ML < L, 3d pers. pl., pres. pass. indic., of debere: see debt: so called from receipts beginning with the Latin words debentur mihi, there are owing to me