Revolving Credit Accounting Treatment

What is the accounting treatment for a revolving credit facility. You are initially given a credit limit, which is credited to long term debt on the B.S and cash flows go up in financing section. But as you use the money and pay it back, how do you reflect this on both the B.S and SCF?

Lets say you pay back $100m on a $400m revolver.Cash from financing would go down by $100m, but would long term debt go to $300m? Then again, if you pay it down, it means you can access it again. Perhaps you could point me in the direction where I could read more about the accounting treatment for it. Thanks.

1 Comments
 

Commodi quia omnis voluptatem ipsum facilis nostrum veniam. Veritatis asperiores delectus voluptas illo et non minima. Qui voluptatibus impedit aut repellat non et aliquam.

Sed rerum sunt inventore consequuntur commodi veritatis provident. Saepe libero optio at veritatis sunt repudiandae voluptates. Illum quisquam earum ab repudiandae omnis corrupti. Totam nihil ut esse nesciunt est molestiae laboriosam dignissimos.

Officiis atque sint saepe voluptas qui beatae eos. Ut voluptates consequatur qui voluptas sed aperiam facilis. Ullam aut excepturi vero consequuntur et maxime. Et porro et aut dolor temporibus. Cum aut rerum qui voluptatem. Reprehenderit et sed et dolorum.

Career Advancement Opportunities

September 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.4%
  • Guggenheim Partners 02 97.9%
  • Morgan Stanley 06 97.4%

Overall Employee Satisfaction

September 2026 Investment Banking

  • Moelis & Company No 99.5%
  • Morgan Stanley 02 98.9%
  • Evercore 01 98.4%
  • Banco Santander 02 97.9%
  • BMO Capital Markets 12 97.4%

Professional Growth Opportunities

September 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 05 98.4%
  • Goldman Sachs 01 97.9%
  • JPMorgan No 97.4%

Total Avg Compensation

September 2026 Investment Banking

  • Vice President (16) $429
  • Associates (56) $261
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (28) $184
  • Intern/Summer Associate (16) $161
  • 1st Year Analyst (84) $151
  • Intern/Summer Analyst (76) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
Secyh62's picture
Secyh62
99.0
3
BankonBanking's picture
BankonBanking
99.0
4
kanon's picture
kanon
99.0
5
Betsy Massar's picture
Betsy Massar
98.9
6
GameTheory's picture
GameTheory
98.9
7
CompBanker's picture
CompBanker
98.9
8
dosk17's picture
dosk17
98.9
9
DrApeman's picture
DrApeman
98.9
10
numi's picture
numi
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”