• Shockproof! Training
  • 1.866.237.7228
  • Non-Member

    Membership Check

    Please enter your email address and we will check to see if a membership exists for your organization.

    Check Cancel
  • Account
    • Sign in

      If you have an account, please enter your login information.

      Sign-in

      Find Enrollments

      To quickly access links to materials or Session Access instructions, enter the email address used when enrollment was performed.

      Click "Find Now" to begin search.

      Find Now

      Forgot your password?

      Please provide your email address and we'll email you a reminder.

      Send it to me!

      Subscribe

      Please provide the information below to receive our mailings.

      Subscribe!
      Account Options
      1. Sign In... enter the resource center
      2. Access Materials... find my enrollments
      3. Forgot password?... memories fade
      4. Subscribe... to receive our mailings
      5. Contact us... if you have any questions, just ask
      6. Create a User Account* requires membership
  • Sign-in
  • Home
  • Products
  • Learning Paths
  • Calendar
  • Pricing
  • Communications
  • Contact Us
  • Help
  • About Us
  • Membership Check
  • Account

Instructor Blog - Credit College - CRE

  1. Home
  2. Communications
  3. Instructor Blog
  4. Credit College - CRE

Guarantor Analysis, Global Cash Flow, and the Second Way Out


  • admin

  • 5/12/2021 3:01:00 PM

  • 102

  • Credit College - CRE
  • Copy / Share Link

Q: Why didn't we do anything with the 2018 capital contributions of $4,112,432 on the Sequoia Properties Schedule K-1 for Mr. Schumacher?

A: This $4,112,432 is a non-cash contribution to Sequoia Properties in 2018. Mr. Schumacher instead converted personal loans made to Sequoia Properties in prior year(s) to equity during 2018 via simple accounting entries. No cash changed hands during 2018.

The transaction is also cited in Note 4 to the Sequoia Properties financial statements and makes this point, i.e., "During the year, Mr. Schumacher converted $4,112,432 of personal loans from long-term debt to equity." Although the company’s leverage position improved significantly, there was no impact on the cash position of Sequoia Properties or Mr. Schumacher.

Course overview: Guarantor Analysis, Global Cash Flow, and the Second Way Out

Categories
  • Accounting Essentials(106)
  • Business Income Tax Returns(118)
  • Commercial Real Estate(32)
  • Communications(10)
  • Contractors(48)
  • Courses(1)
  • Covenants(9)
  • Credit Basics(89)
  • Credit College - Cash Flow(12)
  • Credit College - Commercial Business(203)
  • Credit College - CRE(213)
  • Credit College - Taxes(82)
  • Credit Curriculum(1)
  • Credit Write Up(31)
  • Debt Capacity(9)
  • EBITDA(25)
  • FASB95(10)
  • Financial Analysis(51)
  • Five Cs of Credit(10)
  • Fund Accounting(51)
  • General(0)
  • Global Cash Flow(49)
  • Healthcare(18)
  • Loan Documentation(50)
  • Minimum Financial Data(14)
  • Not for Profit Analysis(22)
  • Personal Income Tax Returns and Cash Flow(65)
  • Problem Loans - Loan Classification(2)
  • Projections(22)
  • Statement Spreading(6)
  • Stress Testing(1)
  • Technical Issues(8)
  • Testing(1)
  • Tools(1)
  • Trusts(3)
  • UCA Cash Flow(57)
  • User Community(6)
  • Working Capital and Cash Flow(27)
Shockproof! Training

PO Box 30304 Walnut Creek, CA 94598
1.866.237.7228 support@shockproof.com

  • About
  • Career Opportunities

© Copyright 2001-2023 Shockproof! Training