I come from ledger which doesn't have a "close" directive.  I'm just
wondering how people use this directive in beancount.

There are obvious scenarios: you open a bank account and later close
it; if you re-open it a few years later you open it again.

There are some things which stay open permanently (e.g.
something like Expenses:Food).

But what about accounts that "come and go".  For example I sell things
on eBay sometimes and have an Assets:Receivable:EBay account.  That
has been dormant for years now and I'd probably add a "close" so it
doesn't pollute my view - I can always open it later if I need to.
But I was wondering how other people handle this.

To answer my own question, I can see multiple solutions:

1) Some people in beancount world like detailed account names, so
you'd open a specific account for the transaction (using eBay txn
number or the buyer name) and you close that once payment is received.

2) I could also move the other way and just use one
"Assets:Receivable" account for everything and use meta-data (like
"Who" or "Payee") indicating the eBay buyer.  I can then look at
Assets:Receivable and pivot on the "Who" meta-data.  (This is usually
the method I follow, although I have in the past created sub-accounts
for frequent payees).

3) Use "Assets:Receivable:EBay" and open/close as I see fit. (e.g. if
it annoys me and I don't expect to sell anything, I add a "close).

Anyway, just wondering what other people are doing.


-- 
Martin Michlmayr
https://www.cyrius.com/

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