Unpaid AR isn't debt. There is no Lender/Borrower note.

I explained what it is: and offset the income, the same as you see on the tax form = Allowances, refunds and/or discounts (contra-income). Because that's what this became.

There might have been a reason for CB reporting unpaid sales, such as sales tax consideration, some inventory or excise fee item, etc. The point is, this lost Asset (the expectation of money) is now a fully discounted sale.

Otherwise, one would have to understand more about why they reported it as income, and why they decided to carry it as asset other than open AR.