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PPP Loan に関する会計処理

PPP Loan については、一定の条件下でローンの返済免除が可能なことから一部のお客様より、ローン発生時からローンの返済免除までの一連の会計処理についてお問い合わせをいただくことがございましたので、本章ではPPP Loan の一連の会計処理についての解説をしたいと思います。
PPP Loan は返済免除条項があるポイントを除けば通常の金融機関からの借り入れと基本的には同様の処理を行います。一連の仕訳が分かりやすいように、以下の様な条件でのLoan を借り入れてから返済したケースの仕訳をご説明します。
ローン情報
ローン開始日:4/1/2020
ローン終了日:3/31/2022
借入額:$100,000
利率:1%
ローン返済免除確定日:6/30/2020
ローン返済免除金額:全額($100,000)
ローン関連の仕訳が発生するイベント
1.Loanを受領した際の仕訳
2.PPP Loanの返済免除条項に関連する費用を支払いした際の仕訳
3.決算時の仕訳
4.PPP Loanの返済免除が確定した際の仕訳
5.もし返済免除までにPPP Loanの元利金を一部返済した際の仕訳




