Assertion: debit | /r/HasProperty | increase
Facets:
value: depending on the transaction
type: OTHER
value: to the account
type: OTHER
Source sentences:
text: The "X" in the debit column denotes the increasing effect of a transaction on the asset account balance (total debits less total credits), because a debit to an asset account is an increase.
text: Depending on the transaction and the account, a debit and credit can be either an increase or decrease to the account.