Doubts on Modeling - Refinancing + Accrued Revenue

Hi Monkeys, have two doubts per the below on how you would model these (independent from one another):

- "There is existing debt of €100m, rolled over at acquisition (Dec-22). The new debt: First refinancing in Dec-25. Refinance every 4 years thereafter. Target net leverage 8.0x EBITDA". In sum, how to model the refinancing every 4 years of the debt.

- "There is a delay in realizing all revenue annually and the client expects to receive the payments within 2 months". In sum, how to model the accrued revenue in a 3-statement model.

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