Hi beancount list,

I have three questions about capital gains and trading commissions:

1. I understand Beancount 2 doesn't have good support for factoring
   trading commissions into capital gains calculations. Is my example
   below a reasonable workaround, or is there a better way? (See bottom
   of email. I think this more or less implements the suggestion at
   https://beancount.github.io/docs/trading_with_beancount.html#commissions)

2. Is there a syntax for specifying the total cost of a lot, instead of the
   per-unit cost? E.g. instead of

     Assets:Brokerage:ACME              10 ACME {10.50 USD}

   I would like to write something like

     Assets:Brokerage:ACME              10 ACME {@@ 105.00 USD}

   or even

     Assets:Brokerage:ACME              10 ACME {@@ 100.00 + 5.00 USD}

   The latter two would be more pleasant to use when the cost per unit
   is not a nice round number.

3. Is there a plan for dealing with this in a clever way? I found a
   reference to a "proposal" at

   https://beancount.github.io/docs/trading_with_beancount.html#commissions

   but when I click the link I get a 404 at

   
https://beancount.github.io/docs/a_proposal_for_an_improvement_on_inventory_booking.md

Thanks for your time.


For question #1: here is how I am thinking of dealing with it. First,
here's a ledger before the workaround. Capital gains will be computed
incorrectly. (My ledger is like this right now.)


option "operating_currency" "USD"

plugin "beancount.plugins.auto_accounts"

2000-01-01 * "Buy ACME"
  Assets:Brokerage:ACME              10 ACME {10.00 USD}
  Expenses:Trading-commissions     5.00 USD
  Assets:Brokerage:Cash         -105.00 USD

2000-01-02 * "Sell 1 ACME"
  Assets:Brokerage:ACME            -1 ACME {10.00 USD} @ 12.00 USD
  Expenses:Trading-commissions   2.00 USD
  Assets:Brokerage:Cash         10.00 USD
  Income:Capital-gains

2000-01-02 * "Sell 9 ACME"
  Assets:Brokerage:ACME             -9 ACME {10.00 USD} @ 20.00 USD
  Expenses:Trading-commissions    2.00 USD
  Assets:Brokerage:Cash         178.00 USD
  Income:Capital-gains


And here is what I'm thinking of changing that to. The
Expenses:Trading-commissions account disappears, but now commissions
are subtracted from capital gains, which my tax jurisdictions allow.


option "operating_currency" "USD"

plugin "beancount.plugins.auto_accounts"

2000-01-01 * "Buy ACME"
  Assets:Brokerage:ACME              10 ACME {10.50 USD}
  Assets:Brokerage:Cash         -105.00 USD

2000-01-02 * "Sell 1 ACME"
  Assets:Brokerage:ACME            -1 ACME {10.50 USD} @ 12.00 USD
  Assets:Brokerage:Cash         10.00 USD
  Income:Capital-gains

2000-01-02 * "Sell 9 ACME"
  Assets:Brokerage:ACME             -9 ACME {10.50 USD} @ 20.00 USD
  Assets:Brokerage:Cash         178.00 USD
  Income:Capital-gains


-- 
James

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