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This was by design, but creates undesired situations where it is necessary to delete a user without deleting the expenses associated with it.
A better approach would be to delete the user and remove it from all the expenses it was participating. There may be some adjustments to be made, specially when the user was one of the payers of the expense.
For the payments, since it is a 1 user to 1 user relationship, deletion seems to be the better approach.