Decrease to Accounts Payable is a line item on an accounting ledger that tracks the decrease in money owed (accounts payable) during an accounting period. A decrease to Accounts Payable may be recorded on the debit side of an account in a double-entry accounting system, or it may be shown on the credit side as a decrease in liabilities. By keeping track of decreases to Accounts Payable, businesses can accurately track their outgoing payments and manage cash flow effectively.