From a business standpoint, an increase in expenses is when the cost of doing business increases. This is typically represented by an increase in the balance sheet account called “expenses.” When this happens, an account entry needs to be made to record and track the increase. In accounting terms, increasing expenses are recorded as debits while decreasing expenses are recorded as credits. So when an expense increases, it will always be labeled as a debit and correspondingly decrease expenses is a credit. Therefore, Increase Expense Debit or Credit is always DEBIT.