Suppose you want to view all your General Ledger transactions listed into either a debit or a credit measure, as separate columns in a financial statement, so you can easily spot where a credit-based account, such as a revenue account has a significant debit value or credit note, or vice versa.
Column 1, measure 1: Debit values.
Column 2, measure 2: Credit values.
You could then explore the reasons for the adjustments by drilling into the other dimensions within your database, which often include things like Subledger, Customer or Vendor dimensions.