Credits Increase Both Assets And Liabilities (CIBAL) is a business term used to refer to the effect of an increase in credit when both assets and liabilities are simultaneously increased. This is represented on the balance sheet as a positive increase in assets, a positive decrease in liabilities, or both. CIBAL is primarily seen in companies that offer their customers a line of credit (such as department stores). For example, when a customer purchases goods on a store’s line of credit, the store’s assets increase (the value of purchased goods), while its liabilities also increase (owing money to the customer). This simultaneous increase in both assets and liabilities is known as CIBAL.