This is exactly what the effective_dates plugin does:

https://github.com/redstreet/beancount_reds_plugins/tree/
master/beancount_reds_plugins/effective_date

https://groups.google.com/g/beancount/c/mU5xtLkUxKc/m/AhPLTI_8CQAJ


On Monday, February 1, 2021 at 7:35:00 AM UTC-8 Aaron Stacy wrote:

> Thank you!
>
> On Mon, Feb 1, 2021 at 9:16 AM Patrick Ruckstuhl <[email protected]> 
> wrote:
>
>> Hi Aaron,
>>
>> This is a common practice, often the account is called receivable.
>>
>> https://en.m.wikipedia.org/wiki/Accounts_receivable
>>
>> Regards,
>> Patrick
>>
>> On February 1, 2021 4:03:07 PM GMT+01:00, Aaron Stacy <
>> [email protected]> wrote:
>>>
>>> Hi everyone, I'd like to account for 2020 income at the end of the year 
>>> that didn't show up in my bank account until 2021.
>>>
>>> Typically I use the date funds are available in my account as the 
>>> source-of-truth for reconciling income and bank statements, since this 
>>> kinda matters to me more than when my employer initiated the transfer.
>>>
>>> But I'd also like to be able to query calendar-yearly-income, and if I 
>>> book these transactions in 2021, that won't match tax records.
>>>
>>> I'm thinking about splitting these into 2 transactions via a "transfer 
>>> account 
>>> <https://beancount.github.io/docs/settlement_dates_in_beancount.html#transfer-accounts>,"
>>>  
>>> i.e.:
>>>
>>> ; Pay stub December 2020
>>> 2020-12-31 * "Let's get that 🥖" ^transfer-12345
>>>   Income:Hooli:Salary -20.00 USD
>>>   Expenses:Taxes:Y2020:US:Federal 5.00 USD
>>>   Assets:Hooli:Transfer
>>>
>>> ; Bank statement January 2020
>>> 2021-01-04 * "" ^transfer-12345
>>>   Assets:MyBank:Checking 15.00 USD
>>>   Assets:Hooli:Transfer
>>>
>>> Does this seem reasonable? Any thoughts on Assets:Hooli:Transfer vs 
>>> Assets:MyBank:Checking:Transfer?
>>>
>>> Thanks!
>>>
>>>

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