The Churchwide Office of the Treasurer offers guidance specifically related to the completion of Form A Congregational Report:
For congregations that received a PPP Loan that has not yet been forgiven:
1. Record the amount of the loan that was received on Line 17e as a cash receipt
2. Record the loan as debt on Line 19
For congregations that received a a PPP Loan that has been forgiven:
1. Record the amount of the loan that was received on Line 17e as a cash receipt.