# Normal balance

> Normal balance — The side that increases an account — debit for assets and expenses, credit for liabilities, equity and revenue, inverted for a contra account.

Source: https://lopifi.com/glossary/normal-balance
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is normal balance?** In accounting, normal balance means the side that increases an account — debit for assets and expenses, credit for liabilities, equity and revenue, inverted for a contra account.

## Words this system refuses for it

- positive balance

- **Category:** Core ledger
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Rendered by:** [account-picker](https://lopifi.com/md/components/account-picker), [chart-of-accounts](https://lopifi.com/md/components/chart-of-accounts)
- **Related:** contra-account, account, revenue, credit, equity, debit