Use a miscellaneous asset for something that is not a bank account, an investment account, or real estate. A receivable, a collectible, or a private holding that has no other entry point belongs here.
Turn it on
Open the client's Evaluation, then Preliminary.
Under Unique Assets, check Misc. Assets.
Add the asset
Open Unique Assets, then Misc. Assets.
Select Add Misc. Asset under the owner.
Enter the Asset Nickname and set Type.
Enter Fair Market Value and Adj. Cost Base.
Enter Rate of Growth. Use 0% when the value should stay flat.
Enter Annual Income and Income Growth Rate. Use 0 for both when the asset pays nothing.
Select Save.
To sell it later, add Sale/Purchase of Assets → Sell Personal Misc. Asset on the scenario. A spousal loan uses this same form for the lender's receivable. See How to add a spousal loan.
The value, the cost base, and the tax treatment stay with the advisor.