When to use "memo" line items in models/schedules?

I've come across various "memo" lines in models and schedules I've been seeing. However, I have not seen these in any of the modeling courses I've previously taken. Anyone know what the best etiquette is and when to use this line item? I attached an image and it's the two memo lines that say "creditor cash flow"2 lines that say creditor cash flow

 

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