Possible bug with Cash Flow Report

[Mike Leone]

Anthony Nelson had this to say:
> I think when the company receives a loan it should be a liability.  No?

If you *receive* a loan, then yes - that's a liability. You have to pay 
that loan back to the person that gave you the loan.

If you *make* a loan, then it's an asset to you. They have to pay *you* 
back. To you, it's an account receivable - an asset [money] that is owed 
to you, but not yet paid.