Why do you think it is over the top? Wouldn't that be the cleanest way to 
categorize the income? 
The accounts are free.
In any case, this is a recommendation from GnuCash docs which I've been 
following and found it quite easy to track income per each security, and 
also to compare to the same security held at another broker.
 
On Monday, 21 January 2019 02:53:32 UTC+1, Justus Pendleton wrote:
>
>
> Similarly, income like interest/dividends isn't explicitly attributed to a 
> security -- unless you go out of your way to make separate income accounts 
> for each security, which feels a bit over-the-top.
>

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