Hi @LNS Group LLC
You may need to speak with an accountant on what's the best way to account for this money. Based on your description, that money is held by the business to fund your business activity (in this case, to fund future loans to your clients). In that case, I believe that money falls under restricted cash which is money that is reserved for a specific purpose and therefore not available for immediate or general business use. Such money is reported separately in your balance sheet as an asset. You may classify that money as either current or non-current asset depending on how long it's expected to remain restricted. Hope this helps!
