Jerry, please remember to send your reply to the whole list. There's
really no reason to send it to the list _and_ a particular person,
though it does no harm. But sending _only_ to a particular person is not
good, for the reasons several people have posted in recent days.

No, I don't see anything wrong with your use of Accrued in this context;
in fact I do something similar. You somehow missed this statement of my
objecton to calling it an asset:

> But Accrued Property Tax isn't an asset, it's a liability. Unless, of
> course, you're a government and you're collecting property tax from
> residents.

Perhaps I wasn't clear, so let me explain a bit.

An asset is something you own, such as the cash in your checking
account. A liability is a debt, such as your credit-card balance or the
amouns of taxes due.(*) With all respect, this is a pretty basic part of
bookkeepig. Might I suggest that you do some studying on double-entry
bookkeeping. There are a skillion books, but you might begin with
section 2. of the GnuCash Tutorial and Concepts Guide. The Guide is here:
https://www.gnucash.org/viewdoc.phtml?rev=5&lang=C&doc=guide

(*) It's not necessary to accrue taxes due in your personal books. One
alternative would be to make no entry on the books till you pay a tax
bill, at which point you would book a debit to Expenses:Property Tax and
a credit to Assets:Checking Account. This is essentially the cash-basis
version of bookkeeping.

I prefer the accual basis, and it sounds like you do too. Every month I
accrue 1/12 of the annual tax amount as a debit to Expenses:Propery Tax
and as a credit to Liabilities:Property tax. When I acrtually pay the
tax, that is a debit to Liabilities:Property Tax and a credit to
Assets:Checking Account. (There's nothing sacred about those account
names, and I haven't bothered to show intermediate-level parent accounts.)

Stan Brown
Tehachapi, CA, USA
https://BrownMath.com

On 2026-01-01 08:55, Jerry Criswell (JC) wrote:
> Maybe Accrued is a poor choice of words.  My property tax is due twice a
> year for over $1000 each time. I devide that number by 12 and put that
> amount in a savins acct so I have the full amount available when due. 
> Less painful that way.
> 
> JC
> 
> 
> On 12/31/25 5:24 PM, Stan Brown (using GC 4.14) wrote:
>> On 2025-12-31 14:56, Jerry Criswell (JC) wrote:
>>> I have imported a Quicken QIF file into GnuCash and now I have a long
>>> list of individual accounts in alphabetic order.  Is there a way to re-
>>> arrange this list under the basic GC structure?
>>>
>>> For example: If I add Assets and sub-account Current Assets, is it
>>> possible to move Accrued Property Tax and include all transactions under
>>> Current Assets?
>> Yes, of course. When you go to the Accounts pane and edit an account,
>> one of the items in the edit dialog is selection of which account should
>> be the parent of the account you're editing.
>>
>> But Accrued Property Tax isn't an asset, it's a liability. Unless, of
>> course, you're a government and you're collecting property tax from
>> residents.
>>
>> Stan Brown
>> Tehachapi, CA, USA
>> https://BrownMath.com/
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