Hi Tom,
thank you for your question. The Accrued Cashflow minus the pending loans would be your normal cashflow minus all the loan repayments and interests that you still have to pay in future.
So, for example:
Here I defined a 10 year loan over some 4320 $ with 2 % interest rate and the first 2 years without repayment. If you sum up all loan repayments and interests until year 10, you'll get -5254.16 $. To calculate the Accrued Cashflow minus pending loans for the first year, you'll take the normal cashflow (701.79 $) and subtract the 5254.16 $, but, as you consider the en