Hi Ella,
I think you’re missing something important in your workflow.

Your income should be the net gain: At some point, you bought something
to start with (or farmed/found them, which should(?) be seen as the same
as buying them for $0):

2018/03/21 farm
  inventory:farm    5 cabbage @ $0
  cash

Those cabbage grow into a salad:

2018/03/21 farm
  inventory:plant    2 salad   @ $0
  inventory:farm    -5 cabbage {$0} @ $0

And you sell that salad:

2018/03/21 farm
  cash               $4
  inventory:plant    -2 salad {$0} @ $0
  income:farm

------------------
Now let’s be a little more complete (you’ll adapt it to your need)

You buy 6 cabbage at $1 each
2018/03/21 farm
  inventory:farm        6 cabbage @ $1
  cash

Each of your cabbage is priced $1, and you spend $6.

You farm them, you need 2 cabbages to make one salad (I’m not a farmer
maybe it doesn’t exist :p ), but a pair of them is lost:

2018/03/21 farm
  inventory:plant       2 salad
  inventory:farm       -6 cabbage
  expenses:farm loss    2 cabbage

Then you sell those two salad (each costed 2 cabbages, i.e. $2), at $5 each:

2018/03/21 farm
  cash               $10
  inventory:plant    -2 salad @ $2
  income:farming

You end up with a $6 net income ($10 - $4 cost), and $4 in your pocket

$ ledger bal:
                  $4  cash
                 $-6  income:farming
           2 cabbage  expenses:farm loss

if you want to track the losses in terms of cash, just add costs ("@")
in the middle one:
2018/03/21 farm
  inventory:plant       2 salad   @ $2
  inventory:farm       -6 cabbage @ $1
  expenses:farm loss

$ ledger bal:
                  $4  cash
                 $-6  income:farming
                  $2  expenses:farm loss

Hope it helps/answer your questions
-- 
Ismael

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