You can treat it like a pre-paid card, so it resides under Assets.

So you have -

Assets->Bank Account
Assets->Toll pre-paid card
Expenses->Toll

When you top up the card, record a transfer between the 2 asset accounts above.

When you pay toll, record a transfer from Assets->Toll pre-paid card to 
Expenses->Toll.

Cheers.

> Date: Tue, 18 Oct 2022 22:54:28 +0700
> From: Tony Vanson <[email protected]>
> To: gnucash-user <[email protected]>
> Subject: [GNC] Accounting for a pre-paid electronic toll card
> Message-ID:
>       <cacnjauczzekyqroourhg7fkga7nf7s0r_zlndhys74318gh...@mail.gmail.com>
> Content-Type: text/plain; charset="UTF-8"
>
> I'm hoping that someone on this list can aid my befuddled brain to get to
> grips with my problem.
> The tolling system here is not the automated ones I'm used to.
> Here one needs to obtain an electronic card and, once done, must be charged
> with a cash value prior to travelling and topped up with cash on a regular
> basis.
> My question is what category is this card and how do I treat additions and
> subtractions from it?
> I initially thought it might be treated as a credit card but the way it
> operates it's obviously not.
> Any advice would be much appreciated
> *Tony Vanson*
>
>
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