4:32am -0000 06/22/26 rsbrux via gnucash-user <[email protected]> wrote:

>I just noticed that I have two overlapping expense accounts, "Public 
>Transportation" and "Travel". I think that both accounts were in the 
>default GnuCash account tree, but "Public Transportation" is not a sub- 
>account of "Travel", which is what I would have expected.

>We live in Europe and often travel by train and/or bus for both short 
>distances and on vacation, so I'm not sure where to draw the line between 
>these two.

>What arguments can be made for and against maintaining two such separate 
>categories?

With regard to accounts you use for personal expenses, organize them any way 
you see fit. One major distinction is that travel expenses include meals and 
lodging. A public traansportation expense is strictly passenger fares.

In the United States tax code, there are numerous distinctions made in how 
business travel expenses are handled. If a worker has a regular place of 
business, travel to and from that location, while a legitimate personal 
business expense, is not deductible for tax purposes. However, travel to 
multiple places of business during the work day can be deductible with 
limitations. When business travel is local, there is no deduction for meals 
and lodging.

If the employer reimburses expenses with an accountable plan, then it can be 
the employer's deductible business expense even in circumstances in which 
it's not a deductible personal business expense.

Then we have the weirdness of limited circumstances in which public 
transportation expense is deductible and how it relates to earned income. 
This requires "qualified" fares in which some sort of voucher system is set 
up by the local provider, or the employer distributes fare media. In this 
case, the employee just tracking his own expenses doesn't qualify.
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