Hey Aaragon, this sounds similar to a question I had earlier this year:
https://groups.google.com/g/beancount/c/uh6MjyOis9M/m/Qxix6NJJAQAJ

The solution I came up with was to define a common account for both
previous AND current earnings by setting the following two options:

```
option "account_current_earnings" "Earnings"
option "account_previous_earnings" "Earnings"
```

I believe that all fava interfaces will either have a "previous" or
"current" earnings, so if you simplify them both to a single `Earnings` and
draw from that account you should have sensible numbers on all reports.

Best,
 - Dan

--
Dan Schultz

On Sun, Apr 23, 2023 at 3:24 AM Martin Blais <[email protected]> wrote:

> The previous earnings account is just where  net income from the time
> before the start of the reporting period goes, but I think you should be
> able to add postings to it, there little really that special about it, it's
> just another account.
>
> On Sat, Apr 22, 2023, 18:44 Aragon <[email protected]> wrote:
>
>> Hello,
>>
>> For someone who uses Beancount to keep the books of a small company, I
>> was wondering what is the correct convention for declaring dividends?
>>
>> After reading about this in general accounting documents, it seems like
>> in Beancount one should add to the Equity:Earnings:Previous account, and
>> subtract from a Liabilities:Dividends-Payable account.
>>
>> However, in Beancount the Equity:Earnings:Previous account is a sort of
>> "virtual" account which is usually not opened in the journal, whose balance
>> is auto-generated. If I do open that account so that I'm able to write
>> transactions to it, its balance is always visible in Fava's balance sheet,
>> which I'm not sure, but it looks a bit odd.
>>
>> And if I use a different equity account, eg. Equity:Dividends, then the
>> Equity:Earnings:Previous balance doesn't get calculated correctly, ie. it
>> looks as though the company has a delicious balance of previous earnings
>> when it has actually declared them as dividends.
>>
>>
>> Thanks,
>> Aragon
>>
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