In Washington, there is a 21 day limit to repay debts before they are considered loans. This will have an effect on how the transaction appears on the C4.
For example, if you have an Accrued Expense dated January 1st but the repayment isn't made until February 1st, the debt became a loan after 21 days had past and is now considered a loan. The date it became a loan will then be shown on the report.
Please note, per the PDC, this "in-kind loan" only applies to candidates.
"If a candidate makes documented out-of-pocket campaign expenditures on behalf of his or her campaign expecting repayment (not intending to make an in-kind contribution), the campaign committee must repay the candidate within 21 days of the expenditure or the candidate will be deemed to have made an in-kind loan to his or her campaign committee which is limited to $6,000 per election. Undocumented out-of-pocket campaign expenditures by the candidate are in-kind contributions not eligible for repayment."