If the loan is not repaid, the unpaid amount is recognized as an adjustment to the bad debt allowance and does not affect revenue, gains, or other financing sources.
If the loan isn't repaid within twelve years you will go to jail. 
mnli hypothesis: If the loan isn't repaid within twelve years you will go to jail.  premise: If the loan is not repaid, the unpaid amount is recognized as an adjustment to the bad debt allowance and does not affect revenue, gains, or other financing sources.