Thanks to all for your guidance, "other hands" methods, and comments.  I see 
that I should use asset accounts as the primary type account to tract these 
stored-value items. I am a novice at double-entry accounting.  I have been 
using GnuCash for several months to track some of my personal financial 
transactions and  to keep a record of transactions imported from financial 
institutions.  I am also importing accounts with years of transactions from MS 
Money 3.0 (1994). I appreciate your guidance, I am certain I will need more. 
Paul
____________________________________________________________
3 Common Foods Surgeons Are Now Calling "Death Foods"
Nucific
http://thirdpartyoffers.juno.com/TGL3141/598280933be3e936ccfst01vuc
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