A reduction in debt is a form of income though. If I owe someone $200 dollars. But then I only have to give them $100 I now have gains of $100 vs 0 if I had to

A reduction in debt is a form of income though. If I owe someone $200 dollars. But then I only have to give them $100 I now have gains of $100 vs 0 if I had to pay the full amount.