A debit relationship ties a financial transaction (target) to an account (source). A debit, once applied (posted), may have either a positive or negative effect on the account balance, depending on the type of account. An asset account debit will increase the account balance. A non-asset account debit will decrease the account balance.
\nhttp://terminology.hl7.org/CodeSystem/v3-ActRelationshipType
where concept is-a DEBIT