In this case, debits comes from the accounting terminology of debits and credits. It is simply used to balance a credit for the purpose of double entry accounting. For example, if a government took in 1,000 in revenue fees in the form of cash, the cash would be debited since cash is an asset and increases in assets are debited; the fees would be credited since fees are equity and any increase in equity is credited. A debit could represent an increase or decrease.