because the magnitude of the debt is the distance from zero.
debt = $25.50
It is given that a bank statement shows an account balance of –$25.50. $25.50 shows the magnitude or size of the debt.
Debt means the total liabilities of the Union government that have to be paid from the Consolidated Fund of India.
We can calculate as the distance from zero. So, in this case, debt is $25.5.