There is an axiom in the basic training within any commercial lending program that usually states something like "tomorrow's cash pays today's loan." What that means is that we need to understand what a credit's cash flow will be like in the future instead of just assuming the past success or failure will continue. It goes without saying that when a credit union reviews the past few years' financials of a potential business loan, it may encounter wild swings and anomalies. These could be swings in either direction as far as income and the balance sheet go. Let's take a minute to review some recent trends with credit unions and business lending to see how your program may need to adjust in the future.