Sale of an asset in which the LLC carrys the loan. Question: The Travis Company uses the spreadsheet method for completing the statement of cash flows.You will need to allocate the amount reflected on form 8594 among all the assets. A typical method is to allocate the proceeds based on the original cost. We offer commercial Real Estate lending, including Small Business Administration loans and conventional business loans, which match your business needs. Fill-out the Interest Form below, and our Member Service Center will reply to you in the next few business days.