Ah, so Accrual focuses on flow of intrinsic value? The *intent* is that
there's ultimately no net out-of-pocket/expense so there shouldn't be any
deficit/expense on paper. I like that. I'm convinced on
*Assets:AccountsReceivable:** instead of *Expenses:** for cash-out and
cash-in legs of claim. Especially for big claims, probably routine medical
claims. Maybe not 1-2% cash back on credit cards... I'll have to look at
remodeling some of my own slush accounts.

On Fri, Jun 21, 2024, 12:44 Chary Chary <[email protected]> wrote:

>
>
> On Friday, June 21, 2024 at 5:53:35 PM UTC+2 [email protected] wrote:
>
>
> If you don't want to see the deficit reflected in your net worth, I'm
> warming to the Assets:Receivable idea. You are reasonably expected to
> receive the funds, as much as your Liabilities are expected to receive back
> from you. It just seems weird to not send money to Expenses when you're
> buying (replacement) things/services.
>
>
> I think you method is what is call a* cashflow - based accounting* and my
> method is what is *called an accrual accounting *
> https://www.youtube.com/watch?v=eApsfjccm7s
>
> In my experience it is OK to use a *cashflow - based accounting* for
> small expenses, which kind of stay on the noise level.
>
> But if you use a  *cashflow - based accounting *for significant but
> irregular transactions (e.g. big tax return from the last year, expected
> big tax to be paid for this year, lending or borrowing a large amount of
> money), then your net worth starts fluctuating to the level, that you just
> don't understand what is going on any longer and also can't compare similar
> periods of different years. But the beauty of a double entry system is that
> you can remove all this noise and see the true picture by using accrual
> accounting.
>
>
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