In article <[email protected]>,
 Martin Michlmayr <[email protected]> wrote:

> Oh, you probably meant gross income of $5200 consisting of $5100
> taxable income and a $100 tax-exempt allowance.

Sure, sorry for not being more explicit.

Thank you all, I've learned a lot! As I said, I'm not an
accountant, so my example was from the perspective of a "home"
user. Quoting from the feature request by Martin M.:

> A lot of us are tracking our personal finance.  We sometimes get
> the question as to how to track salary best: should we track all
> gross income and then track deductions, such as tax.  Or should we
> simply enter our net pay since this is the figure we typically care
> about.

The solution I have proposed with virtual transactions achieves the goal
of tracking everything, yet easily filter out (with --real) what you are
typically interested in. If one includes --real in reports by default,
tax-related postings, less relevant for day-to-day bookkeeping, are 
never shown unless explicitly requested.

But you all made convincing arguments against virtual postings,
and have proposed viable alternatives, using tags or subaccounts.
I think that the drawback of tags is that generating reports becomes
more involved (e.g., to know how much I have saved this month, I can't 
just `ledger --real bal income expenses` any longer, because I need
to filter net income and exclude taxes). As for subaccounts,
since virtual account [X] can be replaced by real account V:X,
probably one can use subaccounts as easily as virtual transactions.

Anyway, this discussion has given me several ideas, which
I plan to try on my data.

Enjoy,
Life

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