You got it
Or you can open other accounts in equity if desired.

On Thu, Mar 17, 2022 at 1:19 AM Dan Schultz <[email protected]> wrote:

> I finally get it -- I *CAN* add manual entries balanced against the
> Equity:Earnings:Current account to register whatever equity transfers I
> need; I just need to explicitly open it first!
>
> This is because whenever I run a report with a CLEAR it will generate the
> closing transactions (for the sake of the report) into that special
> `Equity:Earnings:Current` (no problem at all that the account already
> existed before running the report!).
>
> Thank you all for helping me to the point of clarity :D
>
> Best,
>  - Dan
>
> On Thursday, March 17, 2022 at 12:47:58 AM UTC-4 Dan Schultz wrote:
>
>> > The idea of "close at any time" just means that the calculation for net
>> income and transfer to a summarized set of equity accounts happens at the
>> time of reporting and is automated.
>>
>> I had interpreted this line (see below) from Scott's email as the reason
>> why the manual entries are ideally avoided, but appreciate I may not
>> understand (I apologize / thanks for bearing with me):
>>
>> > You could, but there's no need to, explicitly zero out income and
>> expenses, but if you chose to do that it locks you into fixed schedule
>> reporting because a report that spans the end of the fiscal year will have
>> the odd artifacts of the zeroing transactions.
>>
>> To confirm I'm understanding, if I run:
>>
>> ```
>> SELECT account, sum(position) FROM OPEN ON 2017-01-01 CLOSE ON 2018-01-01
>> WHERE account ~ "Income|Expenses" GROUP BY 1 ORDER BY 1;
>> ```
>>
>> I get that beautiful report which tells me my income and expenses for 2017
>>
>> If I were to add manual entries at the end of the fiscal year, wouldn't I
>> end up dirtying that report?  I'd need to balance the equity changes
>> against the net profit / Equity:Earnings:Current, (which would require
>> me manually zeroing out the income / expense accounts) right?
>>
>> Just a sanity check: when we're talking about querying we aren't talking
>> about something I do *in* the register / can write followup transactions
>> against, right?  I am under the impression that the book closing queries
>> don't actually translate to closed positions outside of the query's output.
>>
>> Best,
>> - Dan
>>
>> On Thursday, March 17, 2022 at 12:10:01 AM UTC-4 [email protected] wrote:
>>
>>> The idea of "close at any time" just means that the calculation for net
>>> income and transfer to a summarized set of equity accounts happens at the
>>> time of reporting and is automated. Nothing prevents you from adding equity
>>> accounts and creating manual entries at the end of your fiscal year.
>>>
>>>
>>> On Thu, Mar 17, 2022 at 12:03 AM Dan Schultz <[email protected]> wrote:
>>>
>>>> Thank you both -- this makes sense (and I'm finally getting through the
>>>> query language documentation which, as I believe / hope I'm correctly
>>>> understanding, is where that closing-from-whatever-date would occur!)
>>>>
>>>> As a followup: how would I handle account for changes to equity with
>>>> this approach?  To be clear I'm talking about net profit that hasn't be
>>>> distributed / the asset still exists in the company.
>>>>
>>>> Specifically, we report allocations for each partner to tax authorities
>>>> based on an annual reporting period; this is where our targeted allocation
>>>> formulas kick in, etc.
>>>>
>>>> I'm having trouble meshing the "close any time" concept with the
>>>> ability to track that equity allocation -- particularly in a situation
>>>> where partners might join or leave over time, or might have different
>>>> targeted allocations of a given annual profit.
>>>>
>>>> I hope the problem / question makes sense.
>>>>
>>>> Note: one idea I had is that maybe I need to just create parallel
>>>> register purely to track equity.  It would ONLY track contributions,
>>>> distributions, balanced against cash -- and end-of-year allocations
>>>> balanced against {some well named account}.  The separation and slight
>>>> duplication makes this an imperfect concept... but I'd love to know if it's
>>>> my best bet!
>>>>
>>>> Or... is there some way to give beancount a "hint" about how I want
>>>> equity to get distributed when books close for a given period (e.g. a set
>>>> of transactions against the `Equity:Earnings:Current` that only gets
>>>> recognized when running CLEAR  queries?)
>>>>
>>>> On Wednesday, March 16, 2022 at 10:54:47 PM UTC-4 [email protected]
>>>> wrote:
>>>>
>>>>> +1 to all that
>>>>>
>>>>>
>>>>> On Wed, Mar 16, 2022 at 5:35 PM Scott <[email protected]> wrote:
>>>>>
>>>>>> I'm relatively new to beancount, so I have a limited picture at this
>>>>>> point, but here's my understanding:
>>>>>>
>>>>>> beancount is designed to allow closing of the books at arbitrary
>>>>>> points in time. The benefit of this is that you can run reports for
>>>>>> whatever time period you'd like and have the effect of that being the
>>>>>> 'accounting period'. The downside to this is that since there's no
>>>>>> formal/explicit closing of the books, there are not necessarily fixed
>>>>>> journal entries corresponding to that action. This means that as an
>>>>>> auditing tool, you need to be a bit careful with beancount, because (for
>>>>>> better and worse) there's nothing to guarantee that you won't/can't 
>>>>>> modify
>>>>>> the journal after the end of the reporting period.
>>>>>>
>>>>>> I imagine, that you'd thus want to put your ledger under version
>>>>>> control, and check it in at the end of the fiscal year. The reports for 
>>>>>> the
>>>>>> fiscal year would show revenue and you'd then draw from assets to pay
>>>>>> shareholders accordingly. You could, but there's no need to, explicitly
>>>>>> zero out income and expenses, but if you chose to do that it locks you 
>>>>>> into
>>>>>> fixed schedule reporting because a report that spans the end of the 
>>>>>> fiscal
>>>>>> year will have the odd artifacts of the zeroing transactions.
>>>>>>
>>>>>> Clearly my understanding is limited ;) But I'm also using beancount
>>>>>> for a small business, so hopefully others will weigh in if I'm too far 
>>>>>> off
>>>>>> the mark.
>>>>>>
>>>>>> Cheers,
>>>>>>  -Scott
>>>>>>
>>>>>> On Wednesday, March 16, 2022 at 9:07:39 AM UTC-7 [email protected]
>>>>>> wrote:
>>>>>>
>>>>>>> I'm looking to close the books for a pay period (zero-out the income
>>>>>>> / expense accounts into a revenue summary account so I can distribute
>>>>>>> equity among my partners).
>>>>>>>
>>>>>>> I saw some mention that there is the concept of "clearing", which
>>>>>>> would automatically generate transactions to close the books for a given
>>>>>>> pay period but I'm not seeing it documented anywhere.
>>>>>>>
>>>>>>> Is there a ledger entry I can use to signal the end of a period
>>>>>>> which would trigger that kind of action; or maybe a command / plugin 
>>>>>>> folks
>>>>>>> use to generates the needed transactions?
>>>>>>>
>>>>>>> Best,
>>>>>>>  - Dan
>>>>>>>
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