On Mon, Jul 21, 2014 at 1:18 AM, Martin Blais <[email protected]> wrote:

> Michael: this is a clever solution, I had never thought of it.
> Mostly because I don't have good filtering capabilities yet.
>
> Nathan: I solved this problem by using a second currency to track the
> transfers, with an associated Income, Asset and Expense accounts in that
> currency. This requires no special filtering, only a bit of discipline to
> replicate existing postings (which can be automated). I'm assuming these
> HSA accounts are similar to tracking 401k and IRA contributions, which have
> limits and for which you may have to declare an amount for taxes.
>
> I briefly allude to this in this new section of the cookbook I wrote today
> (look for US401K):
>
> https://docs.google.com/document/d/1Tss0IEzEyAPuKSGeNsfNgb0BfiW2ZHyP5nCFBW1uWlk/edit#heading=h.pud91h3035s4
>
> I'll be adding a section about 401K's very soon - meant to do it today
> actually - which describe this "mirrorring" solution in more detail, but if
> you look on the list you will find some emails where I discuss the
> solution, look for IRA or 401K or RSP.
>

I read up a little bit on HSAs out of curiosity. As far as I can tell, it
looks like it behaves like an IRA where there's no withdrawal penalty when
you take money out to pay for medical expenses. (Is this right?)

If so, I would use
- an Income account to track how many contributions I've been offered over
time (by the govt)
- an Assets account to hold remaining potential contributions for this year
- an Expenses account to count how many contributions I've made so far in
the year

These accounts would use units of "HSAUSD".



; Solution for HSA problem for Nathan Grigg


; Potential contribution you receive from the Govt
2012-01-01 open Income:US:Govt:PreTax           HSAUSD

; Remaining contributions
2012-01-01 open Assets:US:Govt:PreTax           HSAUSD

; How many contributions you've made on that year
2012-01-01 open Expenses:Taxes:US:TY2014:PreTax HSAUSD


2012-01-01 open Assets:Health-Savings           USD,HSAUSD
2012-01-01 open Assets:Checking                 USD
2012-01-01 open Expenses:Health
2012-01-01 open Income:Interest

2013-12-31 * "Initializing contributions for 2014"
  Income:US:Govt:PreTax                                            -3300 HSAUSD
  Assets:US:Govt:PreTax

2014-01-01 balance Assets:US:Govt:PreTax                            3300 HSAUSD


2014-06-01 * "Transfer"
  Assets:Health-Savings                                             500 USD
  Assets:Checking                                                  -500 USD
  Assets:US:Govt:PreTax                                            -500 HSAUSD
  Expenses:Taxes:US:TY2014:PreTax                                   500 HSAUSD

2014-06-10 * "Doctor"
  Expenses:Health                                                   200 USD
  Assets:Health-Savings

2014-07-01 * "Interest"
  Assets:Health-Savings                                            0.25 USD
  Income:Interest



; bean-query /home/blais/p/ledger-experiments/hsa.beancount bal
;
; |-- Assets
; |   |-- Checking                      -500.00 USD
; |   |-- Health-Savings                 300.25 USD
; |   `-- US
; |       `-- Govt
; |           `-- PreTax               2,800.00 HSAUSD
; |-- Expenses
; |   |-- Health                         200.00 USD
; |   `-- Taxes
; |       `-- US
; |           `-- TY2014
; |               `-- PreTax             500.00 HSAUSD
; `-- Income
;     |-- Interest                        -0.25 USD
;     `-- US
;         `-- Govt
;             `-- PreTax              -3,300.00 HSAUSD




You've got your contributed amount for the year (500 HSAUSD) on the
expenses account.

According to Wikipedia, you can apparently contribute up to your filing
date for a tax year, so I would write off unused contributions (if any
remain) from the Assets account on April 14th.


2015-04-14 * "Writing off unused contributions for 2014"
  Assets:US:Govt:PreTax                                            -2800 HSAUSD
  Expenses:Taxes:US:TY2014:WriteOffs                                2800 HSAUSD

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