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Today we created a new issue to merge AssetBackedSPVs content into other ontologies. This includes eliminating the concept of a DebtSPV and replacing it with the more general SPV class where it was used, and creating a new REMIC class in MortgageBackedSecurities. We will need to review https://www.investopedia.com/terms/r/real-estate-mortgage-investment-conduit-remic.asp again to distinguish REMICs from other CDOs and REITs, in a separate issue.
Another interesting site we ran across while working on this, which explains various things about SPVs is at https://highway33.com/the-significance-of-special-purpose-vehicles-in-debt-financing/.