Why aren't debts counted in expenses and income?

Taking or repaying a debt is not quite a transaction: on its own it does not change your balance.

Say you borrow 100 (income +100) and later repay it (expense −100). Total income and expenses each moved by 100, while your balance was not affected at all.

That is why debts are counted only in the “with debts” balance — so you always know how much money you actually have on hand right now.

To see the balance including debts, tap the word “Balance” on the Summary screen.

Debts are part of Premium.