What type of financing is a promissory note?

Asked by: Melvin Bednar  |  Last update: February 23, 2026
Score: 4.8/5 (65 votes)

A promissory note is a written promise by one party to make a payment of money at a date in the future. Although potentially issued by financial institutions, other organizations or individuals can use promissory notes to confirm the agreed terms of a loan. In short, a promissory note allows anyone to act as a lender.

What category is a promissory note?

A promissory note is a form of debt that companies and individuals sometimes use, like loans, to raise money. The issuer, through the notes, promises to return the buyer's funds (principal) and to make fixed interest payments to the buyer in exchange for borrowing the money.

What type of account is a promissory note?

Definition of Promissory Note

The maker of the promissory note agrees to pay the principal amount and interest. The maker of the promissory note is known as the borrower or debtor and records the amount owed in a liability account such as Notes Payable.

What type of contract is a promissory note?

A promissory note is a written agreement between a borrower and a lender saying that the borrower will pay back the amount borrowed plus interest. The promissory note is issued by the lender and is signed by the borrower (but not the lender).

Is a promissory note a financing instrument?

Promissory notes are a common financial instrument in many jurisdictions, employed as commercial paper principally for the short time financing of companies.

Promissory Notes Explained

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What type of loan is a promissory note?

A promissory note is a written promise by one party to make a payment of money at a date in the future. Although potentially issued by financial institutions, other organizations or individuals can use promissory notes to confirm the agreed terms of a loan. In short, a promissory note allows anyone to act as a lender.

What kind of asset is a promissory note?

For the creditor (the owner) of a promissory note, the promissory note is a liquid asset. Count promissory notes as an available asset unless evidence shows it is not available.

How legally binding is a promissory note?

Promissory notes are legally binding whether the note is secured by collateral or based only on the promise of repayment. If you lend money to someone who defaults on a promissory note and does not repay, you can legally possess any property that individual promised as collateral.

Does a promissory note create a lien?

Like loan contracts, promissory notes may contain a clause granting the borrower security in the asset in the event that the borrower defaults on the loan. However, a promissory note is rarely sufficient to grant the lender a lien on an asset if the borrower defaults on their loan, as a loan contract would do.

What makes a promissory note invalid?

A promissory note could become invalid if: It isn't signed by both parties. The note violates laws. One party tries to change the terms of the agreement without notifying the other party.

What is promissory note in financial accounting?

A promissory note is a legal, financial tool declared by a party, promising another party to pay the debt on a particular day. It is a written agreement signed by drawer with a promise to pay the money on a specific date or whenever demanded.

Where do you record promissory note?

Record the Signed Documents at the County Recorder's Office

Take the original signed and notarized Deed of Trust and Promissory Note to the County Recorder's Office for the county where the property is located.

What type of document is a promissory note?

A promissory note is a legally binding document in which the borrower agrees to repay the loan and any accrued interest and fees. The document also explains the terms and conditions of the loan. A signed, valid promissory note must be signed before loan funds can be disbursed.

What happens if the maker of a promissory note fails to pay?

If the maker fails to pay according to the terms of the promissory note, the holder can foreclose on the property that secured the note, thereby recovering the unpaid principal of the note, interest, fees and expenses. An unsecured promissory note is one that is not secured by any collateral.

What type of money is a promissory note?

A promissory note is a documented promise to repay borrowed money. Promissory notes are binding legal documents used to protect both the lender and the borrower. The promissory note is paper evidence of the debt that the borrower has incurred.

Do you pay taxes on a promissory note?

Usually, income from a promissory note comes in the form of interest, which is subject to taxation and needs to be reported on your tax return.

Can you sue someone for promissory note?

An unsecured promissory note does not use collateral. If the borrower defaults on the loan, the lender's only means of enforcement is by filing a lawsuit against the borrower.

Who is primarily liable on a promissory note?

It is the maker who is primarily liable on a promissory note. The issuer of a note or the maker is one of the parties who, by means of a written promise, pay another party (the note's payee) a definite sum of money, either on demand or at a specified future date.

Can you foreclose on a promissory note?

Specifically, if you fail to make the payments scheduled in the promissory note, you will default on the loan, and the lender will become entitled to foreclose the note in the manner specified in the deed of trust: namely, the lender can sell your property, use the sale proceeds to pay off the debt owed under the note ...

Will a notarized promissory note hold up in court?

Notarization provides added legitimacy and security, making enforcing the promissory note in court easier. It also helps verify the authenticity of signatures, reducing the risk of disputes.

Who holds the promissory note while it's being repaid?

Your lender will keep the original promissory note until your loan is paid off.

Can you go to jail for a promissory note?

In some circumstances, however, a promissory note is fraudulent and a promissory note scam is operated in order to improperly obtain investor funds. Promissory note fraud is a crime and those involved in a scam can face a lengthy prison sentence if convicted of fraud offenses.

Is a promissory note a type of loan?

A promissory note is a simple document that is not as complex as a loan agreement, and may be shorter and less detailed. It is a useful way of recording a promise to pay back money. Also, it is a good way to establish a clear written record or paper trail of a loan between individuals or entities (such as banks).

What happens if a promissory note is not paid?

If the borrower does not repay you, your legal recourse could include repossessing any collateral the borrower put up against the note, sending the debt to a collection agency, selling the promissory note (so someone else can try to collect it), or filing a lawsuit against the borrower.

Do promissory notes need to be registered?

DO THE NOTES NEED TO BE REGISTERED? Most promissory notes must be registered as securities with the SEC and the states in which they're being sold. But remember that some promissory notes, such as those that have nine-month or shorter terms, may be “exempt.” That means that they don't have to be registered.