You're Canadian. You're always sunny and optimistic, your federal police officers can sing on key, in harmony; your pancakes, coffee and donuts flow copiously and are doubtless serves by buxom waitresses with sunny smiles at Timmy's and you have banks that aren't run by psychopaths.

I, on the other hand, would look at a long term land loan and say "We have a long term liability." If we look at the world from the perspective of double-entry accounting, this is consistent, because the banker calls my loan an "asset" on his books.