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.

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