The total amount of Cash & Cash Equivalent and Receivables that a Business has paid within the Accounting Period as a compensation for the Principle Sum of the Loan.
The corresponding Cash proceeds are captured in Statement of Cash Flow and not tracked in P&L.
The total accruals of Loan-out Cash proceeds is recorded in Balance Sheet.
The running Interest payment on Loan is tracked in P&L separately from the main body of the Loan.
See also
Business / Business Administration / Financial Management / Financial Accounting / Loan
[ Loan-in ]