A debit entry in a fixed asset account represents an increase in the fixed asset account. In accounting, a debit entry indicates an increase in assets or a decrease in liabilities, and a fixed asset account is used to record the purchase and acquisition of long-term assets like buildings, machinery, or equipment. Therefore, a debit entry in a fixed asset account means that the business has acquired or invested in a new long-term asset, which increases the value of the fixed asset account.