Webster's English Dictionary

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debit

1. deb.it \'deb-*t\ n [L debitum debt] 1: a record of an indebtedness; 
   specif : an entry on the left-hand  side of an account constituting an 
   addition to an expense or asset account or a deduction from a revenue, net 
   worth, or liability account 2: the sum of the items so entered  3: a charge 
   against a bank deposit account 
2. debit vt : to enter on the left-hand side of an account : CHARGE