This is more a general accounting question than it is a Ledger question, 
per se, but it potentially uses ledger specific features like virtual 
accounts.

How can I account for projected major maintenance that results from machine 
use?  Every hour of machine operation builds up a liability for an eventual 
overhaul.  Once the machine is overhauled, this liability needs to be 
zeroed out.  How is this accounted for in a double entry system?  At any 
given point in time I'd like to be able to see how much I should have set 
aside for the upcoming overhaul of the machine so I can check if I have the 
assets available.  The other thing I'd like to keep track of is the 
eventual difference between projected and actual overhaul costs.  Knowing 
this I know whether to bump up or down the per hour liability.

Here are the basic transactions.  How can they be extended to keep track of 
the money I need to have set aside for maintenance?  Let's assume the 
machine needs to be overhauled every 100 hours of use and the projected 
overhaul cost is currently $1,000.

2013/04/05 Use the machine
  Expenses:Machine:Used  1 hour
  Assets:Fixed:Machine

2013/04/07 Repair the machine
  Expenses:Machine:Maintenance $1,234.56
  Assets:Current:Checking

-- 

--- 
You received this message because you are subscribed to the Google Groups 
"Ledger" group.
To unsubscribe from this group and stop receiving emails from it, send an email 
to [email protected].
For more options, visit https://groups.google.com/groups/opt_out.


Reply via email to