In 2010, the sale of Boeing 747s is recorded on the U.S. balance of payments as a $400 millionmerchandise export matched by a capital outflow of $400 million to finance the planes. This appears as a $400 million plus on the U.S. current account, a $400 million minus on the U.S. capital account, and a zero impact on the overall balance of payments for 2010. As the loan is repaid, the interest payments will show up as inflows on the services account and principal repayments will appear as inflows on the capital account.