For me in order to not create an account for each person, i created an account 
assets:Friends.

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> Le 8 sept. 2017 à 12:32, Justus Pendleton <[email protected]> a écrit :
> 
>> On Friday, September 8, 2017 at 4:05:33 PM UTC+7, Metin Akat wrote:
>> Hi,
>> 
>> In my experience, it doesn't matter at all.
>> I have lots of this kind of accounts. For example for various people who owe 
>> me or I owe them some money (for trips etc.). After several years of having 
>> both Assets and Liabilities account for everyone, I just gave in and now I 
>> only have Assets:Lent:PersonA which can go negative.
> 
> Maybe this doesn't happen in your case (most people don't charge interest to 
> their friends) but would you also just have a single Interest category and 
> use that for both income & expense?
> 
> I'm leaning towards just having a single Asset and a single Income category 
> using negative amounts in them. 
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