Art,

>From an accounting perspective you can use any combination of sub-accounts you
like/need to provide the information you need for either taxation and/or
management purposes. 

If there is no need to differentiate dividend and STCG for taxation purposes and
you don't need to for your own investment management, then a single account
should be fine.

Using subaccounts for the separate STCG and LTCG categories with summing into a
placeholder for capital gains should work fine or just using a "Dividends &
STCG" and "LTGC" accounts would also work. You may have to adjust the depth of
subaccounts reported in reports appropriately for the requisite accounts to
appear in reports.

Similarly with the asset accounts themselves . If there is any benefit in
separating the asset accounts into separate categories then it is certainly OK
to do so. If you gain nothing by doing so then it is equally OK to not
categorize them by creating specific sub-accounts.

If you are operating a business, business reporting requirements as well as
taxation requirements in your jurisdiction may dictate the use of particular
accounts and/or account names.

David Cousens


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