Loans are tracked as a fund (i.e. investment account) on ftwilliam. So when someone takes a loan the amount moves from the other investments, generally across all sources, to the loan fund. The amount in the loan fund at any point in time is the outstanding loan balance. As loan repayments are made, the money is shown as moving from the loan fund back to the other investments. You do need to track the balance in the loan fund by source so that the loan repayments will reflect the money moving from and to the correct source.