On Monday, December 11, 2017 at 11:45:47 PM UTC+7, [email protected] wrote:
>
> I would like to use fava balance sheet as starting point, using 
> Equity:Earnings:Current and them moving his balance to something else on 
> 2018
>

Why Equity? It seems like this should be Income that increases an Asset.

2000-01-01 "Client paid me"
  Asset:Business-Account 100 USD
  Income:Sales


* when I pay myself a salary it's recorder on account Expenses:Salary so 
> will be removed from Equity:Earnings:Current
>

I don't see the problem here, other than I think you should be using an 
Asset instead of Equity.
 

> * there are some expenses that are nondeductible (or only partially 
> deductible), this expenses will in any case be subtracted from 
> Equity:Earnings:Current
>

Same thing. I don't see the problem here? The money has to come from 
somewhere. Whether it is deductible or non-deductible or partially 
deductible it will always come from the same place. (Though it should be an 
Asset instead of Equity.) 

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