Avoiding ambiguity with 'owed' - technical terms

I want to make a spreadsheet including money I am owed and money I owe. How do I avoid ambiguity with the word 'owed'?

e.g.

money owed - money that is owed to me
money owed ? - money I owe to other people

I don't want to phrase the terms as above (unbolded) because it would seem awkward and lengthy.

What's a good, technical/formal (hopefully monetary) alternate term to differentiate between the two

Receivable and payable. These are basic accounting terms defined in many places, including this one: https://www.rasmussen.edu/degrees/business/blog/basic-accounting-terms-acronyms-and-abbreviations-students-should/

In other words, you don’t have to be a CA or CPA to use them.

Well, the legal terms for the people involved in this case would be debtor (one who owes a debt) versus debtee (one who is owed a debt). In both cases, a debt is owed, so -- as you note -- owe is ambiguous, as is debt. In legal terminology, who owes whom is usually denoted by the debtor/debtee distinction. One could also use debtor vs. creditor in similar fashion. Therefore, one way of distinguishing could be "debts owed" versus "credits due," but I'm not sure even that is clear without reference to the specific person who is owed in each case.

Anyhow, I don't know how you'd want to phrase that in a spreadsheet, but I believe that's as close to "technical terms" as you'll get.