I have $100,000 LOC that I have not used but is available. How do I show that on the balance sheet?

Hello, @ghoffee.

You can create an account for this Line of Credit (LOC) from your Chart of accounts and set this $100,000 as the beginning balance. 

Here's how:

1. Go to the Gear icon (⚙) and choose Chart of Accounts.
2. Click on New.
3. In the Account Type ▼ drop-down menu choose an account type.
4. In the Detail Type ▼ drop-down, select the detail type that best fits types of transactions you want to track.
5. In the Account Balance field, enter the amount in the account as of today.
6. Add all the necessary information.
7. Select Save and Close once you're done.

Check this article for more information: Enter opening balances for accounts in QuickBooks Online. 

Also, the following articles to know more about the Balance Sheet report: 

• FAQ: Basic troubleshooting for balance sheets
• What is a Balance Sheet report?

Let me know if there's anything that I can help. I'm always here to assist. Have a great rest of the day!

@ghoffee 

A line of credit is just like a credit card, if you have not used it, then there is nothing to record in terms of money used or paid.

I would suggest you create a credit card type account named for the LOC with a starting balance of zero.