I made a loan to a small business in order for it to buy property in July 2009. The business bought property and immediately ran into repair issues that impeded its cash flow so no loan payments have been made yet. I'm unsure what to do with the accrued interest according to the AFR. We're both cash-basis reporters. Am I under obligation to report the uncollected interest now or should I simply add the uncollected interest onto the amount of the original loan and report it when I receive it?