I have a marginable cash account with Interactive Brokers. If it has a 
positive balance, then it is an asset and I earn interest income. So I 
originally set it up something like this:

open Assets:IB

2000-01-01 * "Opening balance"
  Assets:IB     100.00 USD
  Equity:Opening-Balances

2000-01-01 * "Interest income"
  Assets:IB     2.00 USD
  Income:Interest

But since the account is marginable, it can go below zero. At which point 
it switches from being an asset to a liability. Instead of having interest 
income, I have an interest expense.

2000-01-02 * "Withdraw lots of money"
  Assets:IB      -500.00 USD ; this makes the account balance negative
  Assets:BofA

2000-01-02 * "Interest payment"
  Assets:IB      -2.00 USD
  Income:Interest ; or should I start putting Expenses:Interest here 
instead?

Now, I realise that at some level Assets and Liabilities are the same 
things just with different signs. And the same is true-ish for Income and 
Expenses. So I guess I'm looking for advice on best practices or experience 
from people who've done something like this before.

1. Should I bother setting up a Liability:IB and use that when the balance 
in Assets:IB goes below $0?
2. Should I bother using Expenses:Interest versus Income:Interest (but with 
the "wrong" sign)?

Has anyone found any real pros or cons in actual use between these 
approaches? Are there things that are easier or harder with one approach 
versus another?

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