Debit memo

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A document that informs the debtor that a charge has been made to their account. A debtor is a natural or legal person who owes a determined amount for a financial or commercial obligation. A debit memo is used when it is not appropriate to issue an invoice, such as a transfer of a cost or the charge of interest. A transfer is a charge of a certain amount in an accounting account and the credit of the same amount in another account. It is different from a bank transfer in that a transfer is made within the same bank, even if the beneficiary is different from the sender. A debit is the amount charged to a client’s or supplier’s account due to a debt caused by a commercial or financial transaction. A debit memo is sometimes also called a debit note.

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