> Thank you Ismael and Yuri for your feedback. @Ismael, that "reimbursments 
> bucket" is a liability type account, right?

I handle it separately, since it can go both ways (depending on whether
you owe money or your friend owes money). Jay’s suggestion separates
in two (so one asset and one liability) but it’s up to you if you want
to do it differently

> How about the following scenario: I received (from my wife) a bank transfer 
> to be redirected (invested) in a fund? (Receiving bank account is just an 
> intermediary account.) Here's the flow of the money in plain English:
> 
> 1. money is transfered from wife's checking bank account to investing bank 
> account
> 2.  money is transfered from investing bank account to the fund investment

I would mark it as "She lent me money", and later "I reimbursed her"
(which is the known scenario already).
>From my point of view I’m just a temporary bucket, I don’t care that the
money goes to an investment fund later. If I really want to know that it
went to a fund I’d just mark it as a note or as a payee or a tag.

If the fund is at your name you probably have a asset:fund bucket, in
which case the scenario is different: here you want (probably?) to track
which part of the fund is yours, and which part is your wife’s. In that
case I’d create a sub-bucket reimbursment:my-wife:fund, and the flow
would be
reimbursment:my-wife -> asset:banking
when she sends me the money and then two transactions
asset:banking -> asset:fund
reimbursment:my-wife -> reimbursment:my-wife:fund

-- 
Ismael

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