• Time frame for completion;. A Director's Loan Account, or DLA, is an account that reports all transactions between the director and the company.B) Loan written off c) Other Action. The amount of loan written off will have to be included in the director's self-assessment tax return on a specific box on the 'additional information' pages. Federal or state low interest loans, contracts, or grants. SEP Overview: Miami-Dade has indentified an area in the County which is zoned business, commercial,. Plant (Intrastate Only). Plant in Service (includes Nuclear fuel net of accumulated amortization).