In some countries, accountants really appreciate to view their ledger entries with a separate column for debit and credit amounts. Moreover, when those data are exported into Excel (for example), usually some reworks are done to calculate a separate debit and credit amount column. Having these columns directly in D365 (Voucher transactions and Accounting source explorer forms at least) will contribute a lot in the acceptance of the solution by accounting users.

I have already seen that a such kind of feature already exists, but exclusively for China (https://learn.microsoft.com/en-us/dynamics365/finance/localizations/china/apac-chn-negative-debits-credits).

The idea should be to authorize the activation of this feature whatever the country/region of the legal entity.