On most KFS financial documents the determination of whether an accounting line debits or credits is made by the object code of that particular line in conjunction with the side of the document ("From" or "To") on which it appears. So normally you will not be able to specify whether a particular row in your source file is a debit or a credit. Instead you will need to import it into the proper side of the document bearing in mind that document's particular function. The exceptions to this are the Journal Voucher and Auxiliary Voucher documents, where it is possible to import debit and credit values directly from the import file. For more information on different possible formats for import files click the "Help" icon that appears in KFS when you click the "Import Lines" button.