1. I'd suggest booking it "through" an Income account to make it convenient 
for reports that need to know what your income was (eg: while doing taxes, 
calculating income across the years, etc.).
Assets:Bank -> Income:Tax-Deferred -> Assets:401k

2. Correct. And that's the account hierarchy I've used for a long time and 
find convenient.

3. Can't speak for Martin, but my guess is, money in a 401k is "partially 
owned by IRS" given every single dollar in it is subject to taxes upon 
withdrawal. Tracking it with a different currency makes it easy an 
intuitive to account for that. For example, if you know you'll be in the 
30% tax bracket on retirement, you can set the price of one IRAUSD to be 
0.70 USD, which makes your net worth calculation a bit better.

If this is the motivation, I personally use an alternative mechanism for 
this purpose, shown in Fava investor 
<https://github.com/redstreet/fava_investor>. See ` 
asset_allocation_tax_adjustment` in 
https://github.com/redstreet/fava_investor/blob/master/example.beancount

On Thursday, October 28, 2021 at 3:45:35 PM UTC-7 Bman Q wrote:

> Hello everyone,
>
> As always i want to thank Martin and all community for beancount,
> i am so glad that 3.5 years ago i've chosen beancount over other free 
> (gnucash, etc) or paid (quickbooks, etc) alternatives. Extendability and 
> flexibility of beancount are unmatched.
>
> And as always i have couple questions :) Please help :)
>
> 1. I have single member llc (sole proprietor), when i make solo 401k 
> contribution (salary deferral and profit sharing parts) effectively i 
> simply transferring funds from my one account (business) to my another 
> account (tax deferred),
> so do i simply have following journal entry
>
> 2020-05-15 * "solo 401k contribution"
>   Assets:BusinessChecking                                         - 24500 
> USD
>   Assets:PreTax401k:CSchwab:Cash                           24500 USD
>
> ?
>
> (i have 2 sets of books, and for LLC "tax" books i do following journal 
> entry
> to make it easy for me do taxes:
>
> 2020-05-15 * "solo 401k contribution" 
>   Equity:401kProfitSharing                                               
> 5000 USD
>   Equity:401kSalaryDeferral                                           
> 19500 USD
>   Assets:BusinessChecking                                         - 24500 
> USD
> here i am trying to understand what i should track for myself to make 
> records useful)
>
> 2. Do i understand it right that 
> - i also should create separate 401k income account 
> Income:PreTax401k:CSchwab:Gains  
> (separate from my regular brokerage account Income:CSchwab:Gains) 
> -and that all gains / losses from this account will be ignored tax wise 
> for now 
> (won't be included on my 1040 until i take money from it when i am old 
> person)
>
> 3. When checking Martin's example file i saw he uses "IRAUSD" currency for 
> 401k,
> could someone explain why? What's the idea behind it? (comparing to using 
> USD)
>
> 4. Any other tips / advises you can give regarding 401k books ?
>
> Thank you
>

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