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If a company is granted a loan from its bank, the company is borrowing money from its bank, and the bank is lending money to one of its customers. In other words, the bank is the lender and the loan customer is the borrower.To use your friend's car, you might ask "May I borrow you car? or "Will you lend me your car?" If your friend agrees, you are borrowing your friend's car and your friend is lending his or her car.
Instead of using the term Lend and Borrow....use "Due to" and "Due from" in the balance sheet
