If the business failed, IP would be sold to satisfy creditors. If you bought a widget for $100, but financed $50 of the purchase, you've effectively spent $50.

If the business failed, IP would be sold to satisfy creditors. If you bought a widget for $100, but financed $50 of the purchase, you've effectively spent $50. If you then go bankrupt, buy that something back at auction for $10, you've reduced your cost from $100 ($50 + $50 of debt) to $60 ($50 + $10) after defaulting on the debt.