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For some loans, the amount actually loaned to the debtor is less than the principal sum to be repaid.

This may be because upfront fees or points are charged, or because the loan has been structured to be sharia-compliant.

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There are three main ways repayment may be structured: the entire principal balance may be due at the maturity of the loan; the entire principal balance may be amortized over the term of the loan; or the loan may partially amortized during its term, with the remaining principal due as a "balloon payment" at maturity.

The term can also be used metaphorically to cover moral obligations and other interactions not based on economic value. The related term "debtor" was first used in English also in the early 13th century; the terms "dettur, dettour, [came] from Old French detour, from Latin debitor "a debter," from past participle stem of debere;...

The term "debt" comes from "dette, from Old French dete, from Latin debitum "thing owed," neuter past participle of debere "to owe," originally, "keep something away from someone," from de- "away" (see de-) habere "to have" (see habit (n.)). The -b- was restored in later French, and in English c. 1660." In the King James Bible, various spellings are used; the spellings "detter [are used] three times, debter three times, debtor twice and debtour once." Interest is the fee paid by the borrower to the lender.

Depending on the terms of the debt, compound interest may accumulate at a specific interval.

In addition, different day count conventions exist, for example, sometimes each month is considered to have exactly thirty days, such that the interest payment due is the same in each calendar month.

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