HMDA Loan Reporting

Regarding HMDA loans: if a loan is considered to be a home improvement loan if the funds are used to finance improvements, but not so if the proceeds pay the borrower back for improvements already made, then how would we report a loan made for improvements that are made in the past if the borrower is not getting the money back, but rather paying off the credit card and/or LOC used to finance the improvements? The improvements have already been made, but the proceeds are not paying the borrower back directly and are in a way, still financing the improvements.