>It’s conventional to make assets positive (hey, having lots of assets is good, right?). OP gains nothing but confusion by turning everything upside down. I ag

>It’s conventional to make assets positive (hey, having lots of assets is good, right?). OP gains nothing but confusion by turning everything upside down. I agree. However, the problem is that you can either make the vocabulary consistent or you can make the math simple, never both. Making the math simple means you have to make a decision to always treat debits as positive and credits as negative or the other way around. You just have to be consistent. Making the vocabulary work means you have to switch signs based on account type. But that makes the math and hence the software complicated and error prone. Assets being positive makes sense. But debiting an asset account to make it more positive is counter intuitive. And expenses being positive doesn't make much sense either, because having lots of expenses is not so good, is it? We're just accepting the inconsistent vocabulary as a price for having a simple mathematical model.