If assets are valuable resources and asset accounts have debit balances why do expense accounts also have debit balances?

Asset accounts represent valuable resources owned by a company and typically have debit balances because they reflect increases in value. Similarly, expense accounts also have debit balances because expenses represent the outflow of resources or costs incurred to generate revenue, which reduces the company's equity. Both asset and expense accounts increase with debits, aligning with the double-entry accounting principle where debits and credits must balance.