Should my line of credit be positive or negative on my balance sheet? I have a line of credit that needs to be manually added to a balance sheet. It is paid off. Should this show up as a negative or positive value on the sheet? How can I show how much is lent to me without having it show up as if it is owed? Should loans to affiliated companies show up as positive or negative?I have several loans lent to several businesses. Should this amount show up as positive or negative on a balance sheet?