The only interpretation I have of "He paid off the 600K loan by converting it 
into a 720K downpayment" is that the down payment was $120k above the fair 
market value of the loan.
 
There might be some further complications with interest rates and pre-payment 
penalties, but none of that was mentioned. It would be 'easy' if there were a 
pre-payment penalty of $120k. Maybe that's considered interest where the loan 
was made, or maybe it deserves a separate category, but this sort of discussion 
requires additional information.
 
 

> On 03/31/2026 5:00 PM PDT David T. <[email protected]> wrote:
>  
>  
> Maybe I'm dense, but I would characterize the 720k as a loan for purchase of 
> real property, with a 600k payment transfered from your loan to them. If I'm 
> not mistaken, that would zero out your loan to them, and leave you with 120k 
> owing for the property.
> 
> David T.
> 
> 
> On March 31, 2026 4:46:28 PM PDT, Patrick James via gnucash-user 
> <[email protected]> wrote:
> 
> > This is clearly an accounting question more than a GnuCash question.
> > 
> > Always consult with an accounting professional if it could make a 
> > difference in your future.
> > 
> > One approach might be the historic costing principle suggests that you 
> > won't record the $120k until you sell.
> > 
> > Another approach, and this one is very questionable, would be that he paid 
> > you back $720k when he only owed $600k. No rational person would do this.
> > 
> > This reminds me of people who get "large" valuations on their old cars when 
> > buying a new one. The value of the old junk is increased by $120k and price 
> > of the new car is increased by $120k.
> > 
> > 
> > 
> > > On 03/31/2026 4:08 PM PDT Fred Tydeman <[email protected]> wrote:
> > > 
> > > 
> > > In a foreign country, I had loaned a developer 600K of their currency.
> > > He had been making interest only payments for some time.
> > > He paid off the 600K loan by converting it into a 720K downpayment on
> > > the loan (I now have from him) to buy an apartment he will build for me.
> > > What is the 120K difference? How do I record it?
> > > ---------------------------------------------
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> 
> David T.
> 
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