SUMMARY
I created an account of type "Loan" and realized it probably should be negative if I owe a lender on it. But maybe Skrooge a + $10,000 Loan must be a debt to someone else so the negative value is implied. So I looked in the handbook and it doesn't say.

STEPS TO REPRODUCE
1. Open Accounts view, deselect any account
2. In the Editing panel below the accounts table (click [Edit] to see it), begin to enter a loan
3. Wonder if the loan's Initial balance should be negative if you owe.
4. Go look in the Skrooge Handbook https://docs.kde.org/trunk5/en/skrooge/skrooge/skrooge.pdf

OBSERVED RESULT
The field help status says only "Initial balance of the account."
There's no mention of negative balance in the handbook, or a section on setting up loans.
After some searching I found the 2013 forum thread https://forum.kde.org/viewtopic.php?f=210&t=110906&p=267206&hilit=loan+skrooge#p267206 where @smankowski says " You should create a new account with type=loan with a negative amount corresponding to the loan."

EXPECTED RESULT
The field help status should say "Initial balance of the account. (Enter a negative amount if you owe.)"
Mention something similar in the Skrooge handbook section 3.3.1 Account properties.
Consider adding a section on paying off loans; in that same message @smankowski says "Each time you refund [? probably better expressed as 'pay off some of'] this loan, you do a transfer from your current account to the loan account." which is useful guidance.

SOFTWARE/OS VERSIONS
Flatpak runtime: org.kde.Platform/x86_64/5.15