I have created a google collab, where I have slightly updated the code and 
added more comments

You can experiment with it
https://colab.research.google.com/drive/1FRttWZWgphX5SSZnViF5GlV6FDPGhbbT


On Wednesday, February 28, 2024 at 7:33:42 PM UTC+1 CD wrote:

> Thanks for taking the time to do this!
>
> It does make sense.
>
> I don't fully understand the "pad" directive yet.  I guess I do 
> theoretically - it's sort of like creating an opening balance?  But in 
> practice it seems confusing to me.  
>
> Everything else though makes sense to me, but couldn't the actual rate be 
> used and be put in as an expense, since it's going to be removed from the 
> gross income (I think - I'm not an accountant either).  
>
> I guess that would make it tricky how to book them though and income would 
> seem necessary no matter what.
>
>
> I'm going to play around with what you wrote and will reply more soon.
>
> Thanks again.
>
> On Wednesday, February 28, 2024 at 7:03:57 AM UTC-5 [email protected] 
> wrote:
>
>> Hi,
>>
>> disclaimer: I am not an accountant, I am not from the US.
>>
>> But let us just think together.
>>
>> The only reason you would want to use beancount to record the IRS 
>> deductible mileage instead of just writing it somewhere on a paper is to be 
>> able to track the future tax refund.
>>
>> So, this is how I would do it:
>>
>> ================================================================
>>
>> ; https://groups.google.com/g/beancount/c/oBLRF71jDqY
>>
>>
>> 2020-01-01 commodity MILE
>>
>> 2020-01-01 commodity USD
>>
>> 2020-01-01 open Assets:Bank:Checking USD
>> 2020-01-01 open Assets:Deffered-Tax
>>
>> 2020-01-01 open Income:Tax-Refund:Car-Mileage 
>>
>> 2020-01-02 * "Driving car somewhere, which is tax deductible"
>>   ; I think you need to put here not the actual rate (e.g. 65.5 
>> cents/mile), but expected tax return you will get. Let us assume 0.3 
>> USD/mile
>>   ; also cgeck this 
>> https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/deferred-tax.html
>>  
>>  
>>   ; and this ; and this 
>> https://getswipe.in/blog/post/concept-of-deferred-tax-and-its-presentation-in-financial-statements
>>  
>>  
>>   Income:Tax-Refund:Car-Mileage   -100 MILE @   0.3 USD 
>>   Assets:Deffered-Tax              30 USD
>>
>> 2020-03-02 * "Tax authorities" "Tax refund received"
>>   Assets:Bank:Checking         40 USD
>>   Assets:Deffered-Tax  -40 USD
>>
>> ; You will probably never guess the tax return 100% correctly, so you 
>> will need to pad it
>> 2020-03-02 pad Assets:Deffered-Tax Income:Tax-Refund
>> 2020-03-03 balance Assets:Deffered-Tax 0 USD  
>>
>> ;=============================================================== 
>>
>> Does it make sense?
>>
>> On Monday, February 26, 2024 at 10:57:30 PM UTC+1 CD wrote:
>>
>>> I would have thought I would have found something on this from a search, 
>>> but I haven't.
>>>
>>> What is the best practice for recording mileage on business trips and 
>>> what are the accounts that are used for this if you are using the IRS 
>>> standard deduction per mile?
>>>
>>> Does a new commodity/currency need to be created for this?
>>>
>>

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