Visma Skatt & Bokslut Pro
Loan borrowing ledger
You create a sub-appendix by pressing the paperclip icon 
from Reconciliation BS - Overview or Reconciliation BS - Appendices.
The Loan borrowing ledger appendix is used for reconciling the total liability and divide it into Short term liability (paid within 1 year) and Long-term liability (paid after 1 year).
In the appendix, you connect one account for the long term portion, one for short term portion and another account for accrual interest expenses.
Short and long term liabilities in the bookkeeping
Separating long and short term liabilities can be done in different ways in the bookkeeping. In the appendix, however, it's only possible to connect to one account per type. This means that, in the bookkeeping, you should have long term loans on the account for long term liabilities and the short term loans on an account for short term liabilities.
If the total liability is booked against a single account, you can create a closing entry where the short term part is booked in debet against the long term account and credit against an account for short term liabilities. If you do that, it can be important to mark this closing entry as Not applicable for transfer so that it is not transferred back to the bookkeeping system since it might make it more difficult to reconcile the total liability amount on regular basis.
