Businesses could apply for a Paycheck Protection Program loan through May 31, 2021. As of June 1, 2021, the SBA is no longer accepting PPP loan applications.

恭喜您收到Paycheck Protection Program forgivable loan呢但是，如果您想获得贷款宽恕，则需要将其用于合格的费用并保留详细的记录。

请继续阅读,了解工资保护计划(PPP) loan accounting.

Eligible expenses for PPP loan forgiveness

If you wantPPP loan forgiveness，您必须使用它来支付合格费用，这是：

• 工资成本（占贷款收益的60％）
  • Salaries, wages, commissions, or tips ($100,000 max per employee—gross earnings)
  • Employee benefits (e.g., vacation; sick leave; health care benefits; retirement benefits; and group life, disability, vision, and dental insurance)
  • State and local taxes
• Non-payroll costs (40% of loan proceeds)
  • 抵押贷款的兴趣
  • 租
  • 公用事业
  • 承保的运营支出（例如，业务软件或工资编号跟踪费用）
  • 覆盖的财产损失（例如，故意破坏或抢劫）
  • Supplier costs (i.e., essential items for operation)
  • 工人保护支出（例如，个人保护设备）

请记住，PPP贷款的主要目标是使员工保持工资单。因此，您必须将至少60％的贷款用于工资费用，而有资格的非缴费费用为40％或更少。

You can also use your PPP loan funds to cover other expenses. However, the portion of the loan you use for non-eligible expenses cannot be forgiven.

当您使用PPP贷款支付合格的费用时，您需要记录下来。而且，如果您使用PPP贷款支付不合格的费用，则必须记录下来。

核算PPP贷款和宽恕：提示

To ensure your PPP loan is forgiven, you must keep your accounting records up-to-date. Before you begin accounting for your PPP loan, check out these five tips.

1.保留单独的银行帐户

作为企业主，最好保持separate bank account for business。And, you should be doing the same thing when it comes to a PPP loan.

To keep your PPP funds and transactions organized, consider setting up a separate bank account for the PPP loan money you receive. A separate account lets you easily show that your business used PPP funds for eligible expenses (e.g., payroll costs). Not to mention, a separate PPP loan account will help simplify the PPP loan forgiveness process.

2.使用会计软件

Another way to organize your PPP funds and transactions is by taking advantage ofvwin055 跟踪和隔离PPP贷款交易。

You can use a separate expense account to record eligible expenses. Before you commit to software, be sure it’s capable of tracking PPP loan information.

Even if you’re not tracking PPP loan expenses or planning on taking out a loan, accounting software can be a helpful tool for your business.

3.单独的PPP贷款收益与业务收入

Because loan forgiveness is not taxable, you’ll want to make sure you separate your business revenue and PPP loan proceeds.

Again, you can do this by opening a separate bank account. If you don’t want to go through the process of opening an additional account, denote PPP income when you update your books and label transactions accordingly.

Mixing business revenue and PPP loan proceeds together can not only make your books sloppy, but it also makes it difficult to track transactions for loan forgiveness.

4. Track as much information as possible

When it comes to the PPP loan, the more records you track, the better off your business will be when it comes to loan forgiveness.

To ensure loan forgiveness, make sure you keep track of the following in your books:

• 工资成本(e.g., wages, salaries, tips, etc.)
• Eligible mortgage, lease, and utility payments

5.确定如何处理剩余的钱

您的企业可能会收到比您需要的更多的PPP贷款资金。如果发生这种情况，则可以：

• 退还剩余资金
• 将其余的钱用作低息贷款

If your business needs to do one of the above because you have unspent PPP funds, record the transaction in your books, and keep any documentation in your records for safekeeping.

PPP贷款会计流程

核算PPP贷款可能是一个压倒性的过程。您可能会问自己很多问题，例如How do I record the PPP loan in my books？或者How do I record certain PPP expenses？If you’re curious about these PPP accounting questions and more, you’ve come to the right place.

To learn more about the PPP loan accounting process, take a look at how to record PPP transactions in your books below, plus examples.

1. Recording the loan in your books when you receive it

When you receive a loan, you increase your business’s funds and liabilities. To reflect this increase, debit an asset account (your bank account) and credit a liability account.

直到您的贷方告诉您部分或全部贷款都是宽恕的，这是责任。

Again, strongly consider separating your PPP funds for clearer recordkeeping. For example, your liability account could be called a PPP Loan Payable account.

• Asset Account: Bank Account,Debit
• Liability Account: PPP Loan Payable,信用

Whatever accounts you decide to use, debit your bank account for the amount of the loan and credit your liability account for the amount of the loan.

If you separate funds, your bank account will be a special PPP loan bank account. If you do not separate funds, your bank account will be your regular bank account (e.g., Checking).

Let’s say you receive a PPP loan totaling $100,000. Your journal entry would look like this:

除非您的贷方告诉您您的贷款是原谅的或需要还款时，否则请勿触摸您的PPP贷款付款（责任帐户）。如果您的贷款是部分或完全原谅的，则将创建一个日记条目，将宽恕部分（如下所示）。

2.记录您使用PPP贷款的费用

When you use PPP loan funds to cover expenses—eligible for forgiveness or not—you must record it in a journal entry.

Again, these expenses are eligible for loan forgiveness:

• 工资成本
• Mortgage interest
• 租
• 公用事业

您如何记录该条目取决于您是创建单独的PPP贷款帐户还是将PPP贷款资金直接添加到您的常规银行帐户中。

If your loan is in a separate bank account

Again, creating a separate bank account for your PPP loan is a good idea for simple tracking. If you are able to create a separate bank account for your PPP loan, you’ll create two journal entries.

用常规的银行账户来支付费用。Then, transfer the appropriate PPP loan funds from your PPP account to your regular bank account to cover them.

Your first journal entry will debit the appropriate expense account (e.g., Payroll, Mortgage Interest, Rent, or Utility). And, you’ll credit your regular banking account (e.g., Checking), which is an asset account.

假设您有2500美元的租金费用。您的第一个日记条目借记您的租金费用帐户$ 2,500，并记入您的regular banking account, Checking, $2,500.

您的第二个日记条目记录了您通过从PPP贷款帐户中转移资金来补充常规银行帐户中的转移。

Now, you’ll be increasing the cash in your regular banking account and decreasing the cash in your PPP loan account. Debit your regular banking account (e.g., Checking) and credit your PPP loan account to reflect this. Both are asset accounts.

使用$ 2,500的租金费用的示例，您的第二个日志条目借记了您的常规银行帐户$ 2,500，并记入PPP贷款帐户$ 2,500。

If your loan is not in a separate bank account

If you can’t open a new bank account to house your PPP loan, your journal entries will look a little different.

创建一个日记帐分录以记录您使用PPP贷款进行支出的费用。您的费用帐户应针对COVID-19费用。创建一个单独的费用帐户名称以进行准确跟踪。

由于您的PPP贷款资金与您的其他资金在一个银行帐户中相关，因此请额外注意您的贷款收益支出。考虑在单独的电子表格中保留您曾经约会的贷款收益的总计。

Debit your COVID-19 Expense account and credit your regular banking account. Again, let’s say you have a $2,500 rent expense. Your journal entry would look like this:

工资单expenses are a bit more involved than mortgage interest, rent, and utility expenses. But because payroll expenses must make up 60% of your PPP loan expenses for forgiveness, we’re going to take a look at a payroll example.

Let’s say you have a total of $20,000 in payroll expenses over a biweekly payroll period. How you record your payroll expenses may depend on whether you lump all expenses under a COVID-19 Payroll Expense account or if you separate them by type.

If you lump all your payroll expenses under a COVID-19 Payroll Expense account, your journal entry would look like this:

但是，如果您将与薪资相关的费用分开，则需要两个日记帐分录。您可以使用以下帐户类型分开薪资支出：

• 工资单Expense account (salaries, wages, commissions, paid leave, etc.)
• 工资税费用帐户（您的雇主税收费用有资格获得宽恕）
• 健康保险费用和401（k）费用帐户（与工资单相关的费用）

对于更详细的记录保存，这将是一个好主意。首先，您将借记您的一般薪资费用帐户并将您的银行帐户贷记。

Next, you would create a reclassification entry for easy reporting when the 24-week loan period is over. To do this, debit a COVID-19 Payroll Expense account credit all the payroll-related expense accounts that would be impacted.

For example, your entry could look like this:

3. Recording accrued interest expenses

For the PPP loan, interest begins to accrue from the date your business receives funds. As a reminder, the interest rate is 1%. If you receive a PPP loan, loan payments are deferred for six months with interest accruing during the six-month period.

If you retain employees and maintain salary levels, the Small Business Administration (SBA) will forgive part or all of the principal amount of your loan, plus accrued interest.

为了计算PPP贷款的应计利息，您可以使用以下公式：

PPP应计利息=贷款金额x 1％x（从贷款之日起到月底 / 365的天数）

Keep in mind that术语可能会有所不同取决于您的银行。

To record accrued interest in your books for the PPP loan, debit your Interest Expense account and credit your Accrued Interest Payable account (which is a liability account).

许多企业在月底结束程序中记录了权益应计，并包括该月末日期产生的利息。在您的PPP贷款中记录利息month-end closing process。

Say you received a $100,000 loan. You received the loan proceeds on April 15. When you’re recording the loan in your books on April 30 (15 days later), the accrued interest would equal $41.10 for the month of April.

贷款金额x 1％x（从贷款之日起到月底 / 365的天数）

$ 100,000 x 1％x（15 /365）= $ 41.10

You need to debit your Interest Expense account $41.10 and credit your Accrued Interest Payable account $41.10. Here’s what your accrued interest journal entry would look like:

在5月，您的应计利息将等于$ 84.93（$ 100,000 x 1％x（31 /365）= $ 84.93）。For June, your accrued interest would be $82.19 ($100,000 X 1% X (30 / 365). Record May and June’s accrued interest the same way you recorded the accrued interest for the month of April (see example above). Your total accrued interest for April, May, and June combined would be $208.22.

4.写下PPP贷款的可原谅部分

根据宽恕的贷款的数量，有几种方法可以在书籍中记录PPP贷款的宽恕部分。您可能需要记录A：

• Partially forgiven loan
• 完全原谅的贷款

Regardless of if the loan is partially or fully forgiven, debit your PPP Loan Payable account and credit your Debt Forgiveness account forany amount that is forgiven。债务宽恕帐户类似于呆帐。Set a Debt Forgiveness account up as an other income account.

Say you have a partially forgiven loan. Only $50,000 out of your $100,000 loan was forgiven. Debit your PPP Loan Payable account $50,000 and credit Debt Forgiveness account $50,000.

您的PPP贷款付款帐户仍将有50,000美元的余额。每次付款时，您都需要创建还款期刊条目，以减少还款期内的剩余余额。

现在，假设您的100,000美元PPP贷款是100％原谅的。借记您的PPP贷款付款帐户$ 100,000，并将您的债务宽恕帐户贷记100,000美元，因为贷款是完全原谅的。

除了记录原谅贷款外，您还可能需要注销宽恕的应计利息。为此，请借记您的PPP贷款应付帐户和应计利息帐户。然后，信用您的债务宽恕帐户。

假设您的PPP贷款和应计利息的100％是原谅的。您的贷款为$ 100,000，您的应计利息为208.22美元（上面的示例中获得的利息）。借记您的PPP贷款付款帐户$ 100,000，借记您的应计利息应付$ 208.22，并将您的债务宽恕信用$ 100,208.22。

This is not intended as legal advice; for more information, please点击这里。