USA Loan to shareholder

[The Dude]

Would there be any particular reason one would input a shareholder loan as a negative liability versus an A/R account? Or is it just an accounting preference? (altho in the 2nd scenario you are decreasing both asset and liability, so I guess your balance sheet looks a little lower)

 

[WILLIAMS EMMANUEL]

U need to be specified from your write up you are combining both Liability and Non current asset.

 

[The Dude]

Long term liability. So perhaps not in A/R but an Other asset account.
Basically I'm trying to figure out why sometimes I see a negative liability for shareholder loans.