<status value="active"/> <experimental value="false"/> <date value="2014-03-26"/> <description value="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."/> <immutable value="true"/> <compose> <include> <system value="http://terminology.hl7.org/CodeSystem/v3-ActRelationshipType"/> <filter> <property value="concept"/> <op value="is-a"/> <value value="DEBIT"/> </filter> </include> </compose> </ValueSet>

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