Net Borrower

Your company has built up a ton of cash, all over the planet, selling your iPhone fart-noise app. That's $10 mil in Europe, $20 mil in the U.S., $5 mil in Latin America...a total of $50 million in the bank all over the world in total. You get taxed heavily if you try to move all of that money back to the U.S., so you want to leave it and use that cash as collateral for borrowing. You need cash to build and distribute your new vomit-sound app.

But you need a lot of cash. In fact, you need $70 million...and a bank happily lends you that money.

So while you have $50 million in cash, you have $70 million in debt; thus, you are a net borrower to the tune of $20 million in dough you owe.