Suppose, several years ago, I bought 100 shares of a stock for $5,000.
Now, I give these 100 shares to my son and they are now worth $30,000.

It seems to me that I need to show:
  Expenses:Gifts    $30,000
That is the amount of wealth that I no longer have.
Also, that is the amount that goes on the gift tax return.

Since I made no profit, the "sale" of the 100 shares would be for $5,000.
Also, that amount would be the basis price for my son.

So, do I record the "missing" $25,000 as
  Unrealized Gain
  Lost Equity
  Something else

Looking in the Tutorial and Concepts Guide, I got two hits on "gift",
neither of which was any help for this.
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