Statement of financial details for debt repayment (CS4645) 2025

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Loan repayments dont normally appear on a PL statement, only the interest component and this is usually posted by way of a general journal are end of month or end of year. Whether PL is on accrual or cash basis is not usually a factor.
Long-term debt is reported on the balance sheet.
Repayment of debt appears on the cash flow statement under cash flow from financing activities.
(Both the receipt of the loan principal amount and the repayment of the loan principal will be reported on the statement of cash flows.) The interest on the loan will be reported as expense on the income statement in the periods when the interest is incurred.
2 Financing activitiesupdated January 2025. Financing activities include borrowing money and repaying or settling the obligation, obtaining equity from owners, as well as providing owners with a return on, or return of, their investment.

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Mandatory Repayment = -MIN (Original Principal * % Amortization, Original Principal)