Numbers are made up, but the syntax is correct:
2025-06-30 open Assets:Brokerage:ESPP:Q2-2025:ACME ACME
2025-06-30 txn "ESPP share purchase" ""
Assets:Brokerage:ESPP:Q2-2025:ACME 20 ACME {400.88 USD, 2025-06-30}
Assets:Brokerage:ESPP
2025-06-30 * "ESPP share discount" ""
Assets:Brokerage:ESPP:Q2-2025:ACME -20 ACME {400.88 USD, 2025-06-30}
Assets:Brokerage:ESPP:Q2-2025:ACME 20 ACME {448.80 USD, 2025-06-30}
Income:Acme:Benefits
2025-07-07 * "Selling Acme Shares" ""
confirmation_number: "ABCXYZ876543"
Assets:Brokerage:ESPP:Q2-2025:ACME -20 ACME {448.80 USD, 2025-06-30}
@ 450.22 USD
Expenses:Fees 15.00 USD
Assets:Brokerage:ESPP:Q2-2025 8989.40 USD
Income:Brokerage:Capital-Gains
2025-07-08 close Assets:Brokerage:ESPP:Q2-2025:ACME
Sincerely,
Timothy Jesionowski
On Fri, Dec 12, 2025 at 5:35 PM Timothy Jesionowski <
[email protected]> wrote:
> Anything that leaves you with the right cost basis and puts the income in
> the right spot works. I have a similar situation and had one transaction
> buy it at the discounted cost basis, another debit (subtract) the stock
> units at the discounted price then credit (add) them at FMV while
> accounting the difference to my Income:WORK:Benefits account. And a third
> for when I sold them accounting the difference between that price and the
> FMV purchase price to my P&L.
>
> That sounds complicated, but it seemed cleanest to me. I'll send you the
> redacted transactions if I ever get to my laptop.
>
>
>
> Sincerely,
> Timothy Jesionowski
>
> On Fri, Dec 12, 2025, 9:36 AM Damien R. <[email protected]> wrote:
>
>> Hello,
>>
>> With $WORK, I have access to ESPP. The trick is that I'm located in
>> Canada, where the ESPP discount in considered taxable income. So each buy
>> event could look like this:
>>
>> 2025-12-01 * "ESPP Buy"
>> ; the discount is taxed as income, so the cost basis is the FMV on the
>> trade date
>> Assets:Broker:WORK 10 WORK { 100 USD }
>> Assets:Jobs:WORK:EsppFund -(85 * 10) USD
>> Income:Jobs:EsppDiscount -(15 * 10) USD
>>
>> The issue I have is related to my paycheck. This EsppDiscount is spread
>> over the course of a few paychecks under "Employer Paid Benefits" as "ESPP
>> Gain". For other Employer Paid Benefits, I usually have a Income leg and an
>> expense leg:
>>
>> 2025-12-15 * "Paycheck"
>> Income:Jobs:LifeInsurance -50 CAD
>> Expenses:Jobs:LifeInsurance 50 CAD
>> ; Here if I add an 'Income' leg, the income would be counted twice
>> Expenses:Jobs:EsppGain 100 CAD
>>
>>
>> What I ended up doing is:
>>
>> 2025-12-01 * "ESPP Buy"
>> Assets:Broker:WORK 10 WORK { 100 USD }
>> Assets:Jobs:WORK:EsppFund -(85 * 10) USD
>> Liabilities:Jobs:EsppUntaxedGain -((15 * 10) * 1.2) CAD @@ -(15 * 10)
>> USD
>>
>> 2025-12-15 * "First paycheck with an ESPP Gain entry"
>> Income:Jobs:EsppDiscount -50 CAD
>> Liabilities:Jobs:EsppUntaxedGain 50 CAD
>>
>> ; after a few paychecks, I need the pad directive to account for
>> conversion imprecision
>> ; the exchange rate in the buy event is from Bank of Canada, it's not the
>> one the broker/my employer uses
>> 2026-02-28 pad Liabilities:Jobs:EsppUntaxedGain Equity:Conversion
>> 2026-02-28 balance Liabilities:Jobs:EsppUntaxedGain 0 CAD
>>
>> This lets me track the EsppDiscount in CAD, which is what I need at the
>> end of the day for my tax report.
>>
>> Is this an okay way to book these transactions?
>>
>> Cheers,
>> --
>> Damien
>>
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>> .
>>
>
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