There are two parts to the debt, public debt which comes from the budget and intergovt. holdings which includes Medicare and SS. Clinton operated on a unified budget taking money from SS and Medicare and having that on budget to spend on everything other than SS and Medicare leaving IOU's which are debt which have to be funded when due. As an accountant I would expect you to understand that taking money from SS and Medicare left a shortfall in those categories which is a long term debt that has to be funded. Taking money from intergovtl holdings left a deficit and that added up to the debt that Clinton generated.
Debt to the Penny (Daily History Search Application)
Live for today people have no concept of what taking from SS and Medicare actually means. i would expect an account to understand it.
Further here is the budget site that you can see SS and Medicare as part of the budget, why?
Current Report: Combined Statement of Receipts, Outlays, and Balances of the United States Government (Combined Statement): Publications & Guidance: Bureau of the Fiscal Service
As for Reagan raising taxes, when he cut taxes he cut income taxes that affected EVERY American, when he raised taxes he raised use taxes that only cost people who used those categories giving the people a choice. those that didn't drive didn't pay for the increase in gasoline taxes, those who don't pay into SS didn't get a raise and won't get money when they retire. Liberals seem to have a problem understanding that use taxes only affect those that use the items whereas income tax cuts affected all income earners.