We also want to get a clear picture of how much long-term debt a sport club has built up. It does not automatically follow that a large amount of borrowed money is going to be a problem, but is does present a potential for later difficulties if profit levels fall, and it becomes difficult to pay back both to loan or principal and the interest on it. The Melbourne Cricket Club (MCC), one of Australia's largest sport organizations, is a good example of this as can be noted in its balance sheet. On the other hand, the Moonee Valley Racing Club, another large sport organization, has virtually no long-term debt that reflects little long-term borrowing of money over 10-30 years.