borrowing (money)
「借入」 has another reading with different meanings.
loan; borrowing
住宅購入のため銀行から借り入れをした。
I borrowed from the bank to purchase a house.
借り入れの金利が上がった。
The borrowing interest rate went up.
無理な借り入れは避けた方がいい。
It's better to avoid unreasonable borrowing.