Type of Financial Transaction in which the Lender transfer a cash to the Borrower now in return for many smaller repayments of the Borrower to the Lender over time, usually on a fixed schedule.
The corresponding Cash proceeds are not tracked in P&L.
The total accruals of Share Capital proceeds in Cash value is recorded in Balance Sheet.
It is recorded in Balance Sheet and not tracked in P&L.
See also
Business / Business Administration / Financial Management / Financial Accounting
[ Balance Sheet ]