Anything I buy as a consumption good I track as Expense. That includes,
from your examples, car maintenance and parts as well as furniture. If I'm
later able to sell those things I count it as Income. I only track physical
assets when I can readily get pricing information and when it doesn't make
my life too hard. So for example I track our house as an asset and adjust
it occasionally according to Redfin or Zillow's estimates. So for example I
track our cars as assets and adjust them according to KBB once in a while.
Any appreciation or depreciation gets balanced into Equity because tracking
appreciation/depreciation isn't necessary for our personal books.

On Tue, Mar 30, 2021 at 11:21 AM Dániel Fancsali <[email protected]> wrote:

> Good afternoon,
>
> I (think I) do understand the textbook definition of the above, but I find
> myself in doubt in many cases around how I would model a certain
> transaction.
>
> On the face of it, it is very simple: if I spend $100 painting my room,
> that's clearly an expense. Buying a car is clearly turning one asset
> (cash/bank balance) into another one (the car itself).
>
> But then, fitting new wheels to the car is an expense, but then it is also
> making the car worth more, so at the same time there's an appreciation
> involved. (Or is the set of wheels another asset, that happens to be fitted
> to the car "temporarily").
>
> Also, let's think buying furniture: it's an asset, as I either use it
> long-term or perhaps sell it, when I move, and need different ones for the
> new house. But it can be also seen as an expense relating to me living in
> my current accommodation. (Similar to utilities.)
>
> First I thought, the deciding factor might be, whether I can (or whether I
> expect) the thing to be re-sold.  But as the above examples show, it's not
> always as clear cut in advance. I might sell it, I might keep on using it,
> or might sell it as part of another asset (the flat or the car).
>
> So, I'd be really curious, how others see this, and how they keep their
> books manageable.
>
> Let me know your thoughts.
>
> Regards,
> Daniel
>
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