This Is a Certified Answer

Certified answers contain reliable, trustworthy information vouched for by a hand-picked team of experts. Brainly has millions of high quality answers, all of them carefully moderated by our most trusted community members, but certified answers are the finest of the finest.
The capital account of a partner only shows a debit balance when said partner withdraws an amount from his investment or he withdraws from the partnership.

It does not show a debit balance in spite of regular and consistent losses year after year because these losses are first applied to the company's assets or is recorded as part of a company's liability.