Hey, my name is Rajendra Dixit belongs to India. I'm here want to tell you about What is debenture in accounting? - Debenture means the value of assets that you buy and sell, a measure we call your business income. It's not an investment like stocks or bonds which usually increase during periods when prices are high. If they go down all those years later it will be no different from purchasing real estate at any price other than today's market rate. At least I hope so! Debt costs money to us but if investors own this debt then their cost basis on our earnings per share can also change as long again demand for these investments increases enough – hence why everyone needs loans (and many do now) while some people simply use capital gain.