Enter anything you bought on credit: equipment, buildings, livestock, land. Pick the business it belongs to and its payments are counted in that business's cash flow.
Depreciation and loan payments are not the same thing
When you finance a tractor, two different numbers can show up in your budget, and both belong there.
Depreciation
The tractor wears out and loses value every year whether you owe on it or not. Depreciation spreads its cost over its useful life. It is a real cost of doing business, but no money leaves your account for it. You list it under fixed costs.
Loan payment
The check you write to the bank every month or year. Part of it is interest, which is a cost. The rest is principal, which is you paying back what you borrowed. Either way, it is cash leaving your account. This page adds it to your cash flow.
Why count both? They answer different questions. Net before loans tells you if the business is profitable over the long run. Cash after loans tells you if you will have enough money in the bank this year to pay your bills.
Example: a $15,000 tractor loan at 7.5% for 5 years costs about $3,600 a year in payments. If the tractor lasts 10 years, depreciation is about $1,500 a year. While the loan is being paid off, cash is tighter than profit suggests. After it is paid off, cash is better than profit suggests, because you still count depreciation but write no more checks.
Interest is usually tax-deductible, and depreciation has its own tax rules. Ask your tax preparer or farm lender how to handle your situation.