American Dictionary of the English Language

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OWING, participle present tense [This is used in a passive form, contrary to analogy, for owen or owed. But the use is inveterately established.]

1. Due; that moral obligation requires to be paid; as the money owing to a laborer for services, or to another country for goods.

2. Consequential; ascribable to, as the cause. Misfortunes are often owing to vices or miscalculations.

3. Imputable to as an agent. His recovery from sickness is owing less to his physician, than to the strength of his constitution.