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Plantilles i Exemples de Béns Immobles

Plantilles pràctiques de Beancount i exemples reals per a escenaris comuns de béns immobles, incloent compra de propietats, pagaments d'hipoteca, ingressos per lloguer, depreciació, millores de capital i venda de propietats.

Aquesta guia ofereix plantilles pràctiques de Beancount i exemples reals per a escenaris comuns d'inversió en béns immobles. Copieu i adapteu aquestes plantilles per a les vostres necessitats de comptabilitat de propietats de lloguer.

Exploreu un llibre major d'exemple de béns immobles en directe:

Obre Llibre Major d'Exemple de Béns Immobles en una pestanya nova

Plantilla de Configuració Bàsica​

Plantilla d'Estructura de Comptes​

; =============================================================================
; REAL ESTATE ACCOUNT SETUP TEMPLATE
; =============================================================================
 
; Property Asset Accounts
1970-01-01 open Assets:RealEstate:Property
1970-01-01 open Assets:RealEstate:AccumDepreciation
1970-01-01 open Assets:RealEstate:CapitalImprovements
 
; Bank Accounts
1970-01-01 open Assets:Bank:Checking
1970-01-01 open Assets:Bank:Savings
1970-01-01 open Assets:Bank:EscrowImpound
 
; Liability Accounts
1970-01-01 open Liabilities:Mortgage
1970-01-01 open Liabilities:SecurityDeposit
 
; Income Accounts
1970-01-01 open Income:RealEstate:Rent
1970-01-01 open Income:RealEstate:CapitalGains:LongTerm
1970-01-01 open Income:RealEstate:DepreciationRecapture
 
; Expense Accounts
1970-01-01 open Expenses:RealEstate:MortgageInterest
1970-01-01 open Expenses:RealEstate:LoanOrigination
1970-01-01 open Expenses:RealEstate:PropertyTax
1970-01-01 open Expenses:RealEstate:Insurance
1970-01-01 open Expenses:RealEstate:PropertyManagement
1970-01-01 open Expenses:RealEstate:Repairs
1970-01-01 open Expenses:RealEstate:Maintenance
1970-01-01 open Expenses:RealEstate:Depreciation
; Buyer-side closing costs (purchase only). There is deliberately no
; SellingCosts expense account: costs of sale reduce the amount realized
; at closing instead — see Property Sale Templates below.
1970-01-01 open Expenses:RealEstate:ClosingCosts
 
; Equity
1970-01-01 open Equity:Opening
 
; Commodity Definition
1970-01-01 commodity PROP123MAIN
  name: "123 Main St, Anytown, CA 90210"
  asset-class: "real-estate"
 
1970-01-01 commodity USD

Plantilles de Compra de Propietats​

Pagament Inicial + Hipoteca​

; Template: Purchase property with mortgage
YYYY-MM-DD * "Escrow" "Down payment — [DOWN_PCT]% of $[PRICE]"
  Assets:RealEstate:Property           1 [COMMODITY] {[PRICE] USD, YYYY-MM-DD}
  Assets:Bank:Checking              -[DOWN_PAYMENT] USD
  Liabilities:Mortgage             -[LOAN_AMOUNT] USD
 
; Example: $400,000 property with 20% down
2024-03-15 * "Escrow" "Down payment — 20% of $400,000"
  Assets:RealEstate:Property           1 PROP123MAIN {400,000.00 USD, 2024-03-15}
  Assets:Bank:Checking              -80,000.00 USD
  Liabilities:Mortgage             -320,000.00 USD

Despeses de Tancament​

; Template: Loan origination fee
YYYY-MM-DD * "Lender" "Loan origination fee — [PCT]% of $[LOAN]"
  Expenses:RealEstate:LoanOrigination   [FEE] USD
  Assets:Bank:Checking                 -[FEE] USD
 
; Template: Title and escrow fees
YYYY-MM-DD * "Title company" "Title insurance, escrow fees, recording"
  Expenses:RealEstate:ClosingCosts      [AMOUNT] USD
  Assets:Bank:Checking                 -[AMOUNT] USD
 
; Template: Property appraisal
YYYY-MM-DD * "Appraiser" "Property appraisal"
  Expenses:RealEstate:ClosingCosts      [AMOUNT] USD
  Assets:Bank:Checking                 -[AMOUNT] USD
 
; Example: Closing costs for $320,000 loan
2024-03-15 * "Lender" "Loan origination fee — 1% of $320,000"
  Expenses:RealEstate:LoanOrigination   3,200.00 USD
  Assets:Bank:Checking                 -3,200.00 USD
 
2024-03-15 * "Title company" "Title insurance, escrow fees, recording"
  Expenses:RealEstate:ClosingCosts      2,800.00 USD
  Assets:Bank:Checking                 -2,800.00 USD
 
2024-03-15 * "Appraiser" "Property appraisal"
  Expenses:RealEstate:ClosingCosts        450.00 USD
  Assets:Bank:Checking                   -450.00 USD

Retenció Inicial d'Escrow​

; Template: Initial escrow deposit at closing
YYYY-MM-DD * "Escrow" "Initial escrow impound — property tax ([N] mo) + insurance (1 yr)"
  Assets:Bank:EscrowImpound              [TAX_IMPOUND] USD
  Expenses:RealEstate:Insurance          [INSURANCE_PREPAID] USD
  Assets:Bank:Checking                  -[TOTAL] USD
 
; Example: 3 months property tax + 1 year insurance
2024-03-15 * "Escrow" "Initial escrow impound — property tax (3 mo) + insurance (1 yr)"
  Assets:Bank:EscrowImpound              1,250.00 USD
  Expenses:RealEstate:Insurance          1,800.00 USD
  Assets:Bank:Checking                  -3,050.00 USD

Plantilles de Pagament d'Hipoteca​

P&I Mensual + Escrow​

; Template: Monthly mortgage payment with escrow
; Total payment = Interest + Principal + Escrow
YYYY-MM-DD * "Bank" "Mortgage payment — [MONTH YEAR]"
  Expenses:RealEstate:MortgageInterest    [INTEREST] USD
  Liabilities:Mortgage                    [PRINCIPAL] USD
  Assets:Bank:EscrowImpound               [ESCROW] USD
  Assets:Bank:Checking                   -[TOTAL] USD
 
; Example: 30-year fixed, $320,000 at 7.0% APR
; Monthly P&I: $2,129.06, Escrow: $566.67, Total: $2,695.73
; Month 1 interest: $320,000 × 0.07 / 12 = $1,866.67
2024-04-01 * "Bank" "Mortgage payment — April 2024"
  Expenses:RealEstate:MortgageInterest    1,866.67 USD
  Liabilities:Mortgage                      262.39 USD
  Assets:Bank:EscrowImpound                 566.67 USD
  Assets:Bank:Checking                   -2,695.73 USD
 
; Month 2 interest: ($320,000 - $262.39) × 0.07 / 12 = $1,865.14
2024-05-01 * "Bank" "Mortgage payment — May 2024"
  Expenses:RealEstate:MortgageInterest    1,865.14 USD
  Liabilities:Mortgage                      263.92 USD
  Assets:Bank:EscrowImpound                 566.67 USD
  Assets:Bank:Checking                   -2,695.73 USD

Desemborsaments d'Escrow​

; Template: Semi-annual property tax payment from escrow
YYYY-MM-DD * "County tax collector" "Property tax — [INSTALLMENT] installment"
  Expenses:RealEstate:PropertyTax        [AMOUNT] USD
  Assets:Bank:EscrowImpound             -[AMOUNT] USD
 
; Template: Annual insurance payment from escrow
YYYY-MM-DD * "Insurance company" "Homeowner insurance renewal — year [N]"
  Expenses:RealEstate:Insurance          [AMOUNT] USD
  Assets:Bank:EscrowImpound             -[AMOUNT] USD
 
; Example: Property tax ($5,000/yr paid semi-annually)
2024-09-15 * "County tax collector" "Property tax — first installment"
  Expenses:RealEstate:PropertyTax        2,500.00 USD
  Assets:Bank:EscrowImpound             -2,500.00 USD
 
; Example: Insurance renewal
2025-03-15 * "Insurance company" "Homeowner insurance renewal — year 2"
  Expenses:RealEstate:Insurance          1,850.00 USD
  Assets:Bank:EscrowImpound             -1,850.00 USD

Plantilles d'Ingressos per Lloguer​

Lloguer Mensual amb Comissió de Gestió de la Propietat​

; Template: Monthly rent with PM fee
YYYY-MM-DD * "Tenant" "[MONTH YEAR] rent"
  Assets:Bank:Checking                    [NET_RENT] USD
  Expenses:RealEstate:PropertyManagement  [PM_FEE] USD
  Income:RealEstate:Rent                 -[GROSS_RENT] USD
 
; Example: $2,400/mo rent with 8% PM fee ($192)
2024-04-01 * "Tenant" "April 2024 rent"
  Assets:Bank:Checking                    2,208.00 USD
  Expenses:RealEstate:PropertyManagement    192.00 USD
  Income:RealEstate:Rent                 -2,400.00 USD

Rebut del Dipòsit de Garantia​

; Template: Receive security deposit (liability, NOT income)
YYYY-MM-DD * "Tenant" "Security deposit — [N] month rent"
  Assets:Bank:Checking                    [AMOUNT] USD
  Liabilities:SecurityDeposit           -[AMOUNT] USD
 
; Example: 1-month security deposit
2024-03-20 * "Tenant" "Security deposit — 1 month rent"
  Assets:Bank:Checking                    2,400.00 USD
  Liabilities:SecurityDeposit           -2,400.00 USD

Retorn del Dipòsit de Garantia​

; Template: Return security deposit at lease end
YYYY-MM-DD * "Tenant" "Return security deposit — lease ended"
  Liabilities:SecurityDeposit            [AMOUNT] USD
  Assets:Bank:Checking                  -[AMOUNT] USD
 
; Example: Full deposit return
2025-11-01 * "Tenant" "Return security deposit — lease ended"
  Liabilities:SecurityDeposit            2,400.00 USD
  Assets:Bank:Checking                  -2,400.00 USD

Plantilles de Despeses Operatives​

Reparacions (Deducció Actual)​

; Template: Repair expense — fully deductible in current year
YYYY-MM-DD * "[VENDOR]" "[DESCRIPTION]"
  Expenses:RealEstate:Repairs             [AMOUNT] USD
  Assets:Bank:Checking                   -[AMOUNT] USD
 
; Example: HVAC repair
2024-05-18 * "HVAC Pro" "A/C repair — replaced capacitor"
  Expenses:RealEstate:Repairs             285.00 USD
  Assets:Bank:Checking                   -285.00 USD
 
; Example: Plumbing repair
2024-06-10 * "Joe's Plumbing" "Fix leaking kitchen faucet"
  Expenses:RealEstate:Repairs             180.00 USD
  Assets:Bank:Checking                   -180.00 USD

Manteniment (Deducció Actual)​

; Template: Regular maintenance expense
YYYY-MM-DD * "[VENDOR]" "[DESCRIPTION]"
  Expenses:RealEstate:Maintenance         [AMOUNT] USD
  Assets:Bank:Checking                   -[AMOUNT] USD
 
; Example: Quarterly landscaping
2024-06-15 * "Green Lawn Care" "Quarterly landscaping — Q2"
  Expenses:RealEstate:Maintenance         360.00 USD
  Assets:Bank:Checking                   -360.00 USD
 
; Example: Annual pest control
2024-10-20 * "PestShield" "Annual termite inspection & treatment"
  Expenses:RealEstate:Maintenance         350.00 USD
  Assets:Bank:Checking                   -350.00 USD

Plantilles de Depreciació​

Depreciació Mensual en Línia Recta​

; Template: Monthly depreciation entry (full month)
; Building cost / 27.5 / 12 = monthly amount
YYYY-MM-DD * "Depreciation" "[MONTH YEAR]"
  Expenses:RealEstate:Depreciation        [MONTHLY_AMOUNT] USD
  Assets:RealEstate:AccumDepreciation    -[MONTHLY_AMOUNT] USD
 
; Example: $320,000 building, monthly = $320,000 / 27.5 / 12 = $969.70
2024-04-30 * "Depreciation" "April 2024"
  Expenses:RealEstate:Depreciation        969.70 USD
  Assets:RealEstate:AccumDepreciation    -969.70 USD

Convenció de Mitjan Mes (Primer Mes)​

; Template: Half-month depreciation when placed in service
; Used in the month the property is placed in service
YYYY-MM-DD * "Depreciation" "[MONTH YEAR] — half-month (placed in service)"
  Expenses:RealEstate:Depreciation        [HALF_MONTH] USD
  Assets:RealEstate:AccumDepreciation    -[HALF_MONTH] USD
 
; Example: Placed in service March 15
; Half-month = $969.70 / 2 = $484.85
2024-03-31 * "Depreciation" "March 2024 — half-month (placed in service)"
  Expenses:RealEstate:Depreciation        484.85 USD
  Assets:RealEstate:AccumDepreciation    -484.85 USD

Convenció de Mitjan Mes (Mes de Disposició)​

; Template: Half-month depreciation when disposed
; Used in the month the property is sold/disposed
YYYY-MM-DD * "Depreciation" "[MONTH YEAR] — half-month (disposed)"
  Expenses:RealEstate:Depreciation        [HALF_MONTH] USD
  Assets:RealEstate:AccumDepreciation    -[HALF_MONTH] USD
 
; Example: Sold November 15
2025-11-15 * "Depreciation" "November 2025 — half-month (disposed)"
  Expenses:RealEstate:Depreciation        484.85 USD
  Assets:RealEstate:AccumDepreciation    -484.85 USD

Plantilles de Millores de Capital​

Entrades d'Addició a la Base​

; Template: Capital improvement — adds to cost basis
; NOT a current expense deduction
YYYY-MM-DD * "[VENDOR]" "[DESCRIPTION]"
  Assets:RealEstate:CapitalImprovements   [AMOUNT] USD
  Assets:Bank:Checking                   -[AMOUNT] USD
 
; Example: Replace water heater (extends useful life)
2024-08-12 * "Home Depot" "Replace water heater — 50 gal gas"
  Assets:RealEstate:CapitalImprovements   1,800.00 USD
  Assets:Bank:Checking                   -1,800.00 USD
 
; Example: New kitchen appliances (adds value)
2024-10-05 * "Lowe's" "New kitchen appliances — stove + dishwasher"
  Assets:RealEstate:CapitalImprovements   4,200.00 USD
  Assets:Bank:Checking                   -4,200.00 USD

Plantilles de Venda de Propietats​

Despeses de Venda​

Les despeses de venda es liquiden dins de l'escrow al tancament: l'agent d'escrow les dedueix dels fons del comprador, de manera que mai passen pel vostre compte corrent, i ja estan restades dels ingressos nets que rep la plantilla de reconeixement de guanys següent. Reconcilieu primer l'estat de tancament — cada deducció ha d'aparèixer exactament una vegada:

; Template: Closing-statement bridge — reconcile before recording the sale
; [SALE_PRICE]    gross contract price
; [COMMISSION]    sales commission ([PCT]% of [SALE_PRICE])
; [SELLER_COSTS]  other seller-paid closing costs
; [NET_PROCEEDS]  = [SALE_PRICE] - [COMMISSION] - [SELLER_COSTS]
; [PAYOFF_AMOUNT] remaining loan principal (lender payoff quote)
; [CASH_AT_CLOSE] = [NET_PROCEEDS] - [PAYOFF_AMOUNT]
 
; Example: $435,000 sale, 5% commission + 1% seller closing costs
; Contract price:              $435,000.00
; - Sales commission (5%):     - 21,750.00
; - Seller closing costs (1%): -  4,350.00
; = Net proceeds:              $408,900.00
; - Mortgage payoff:           -314,744.09
; = Cash wired to seller:      $ 94,155.91

No registreu la comissió ni les despeses de tancament del venedor com a pagaments de despeses separats. Per a l'impost federal dels EUA, aquestes redueixen l'import realitzat en la venda (Publicació 544 de l'IRS), i l'efectiu que consumeixen ja falta de [NET_PROCEEDS] — deduir-les de nou eliminaria els mateixos diners del compte corrent dues vegades.

Amortització de la Hipoteca​

; Template: Mortgage payoff at closing
; [PAYOFF_AMOUNT] is remaining loan principal (the lender's payoff quote),
; not sale cash — the disposal entry below carries the net proceeds
YYYY-MM-DD * "Bank" "Mortgage payoff at closing"
  Liabilities:Mortgage                  [PAYOFF_AMOUNT] USD
  Assets:Bank:Checking                 -[PAYOFF_AMOUNT] USD
 
; Example: payoff the principal remaining after the October 2025 payment
2025-11-15 * "Bank" "Mortgage payoff at closing"
  Liabilities:Mortgage                  314,744.09 USD
  Assets:Bank:Checking                 -314,744.09 USD

Reconeixement de Guanys (Recuperació de Depreciació + Guany de Capital a Llarg Termini)​

; Template: Dispose property and recognize gain
; [COST]               original purchase price (the property lot's carrying basis)
; [IMPROVEMENTS]       total capitalized improvements at sale
; [ACCUM_DEPRECIATION] total accumulated depreciation at sale
; [NET_PROCEEDS]       sale price minus selling costs — NOT the cash wired to
;                      you, because the mortgage payoff is recorded separately
; [RECAPTURE]          unrecaptured §1250 gain (max 25%) = min(gain, [ACCUM_DEPRECIATION])
; [LTCG]               remaining gain, taxed at LTCG rates
; Total gain = Net proceeds - Adjusted basis
; Adjusted basis = [COST] + [IMPROVEMENTS] - [ACCUM_DEPRECIATION]
; For a sale at a loss: [RECAPTURE] is zero and the loss posts as a
; positive number to the capital-gains account
YYYY-MM-DD * "Sale" "Dispose property — recognize gain"
  Assets:RealEstate:Property              -1 [COMMODITY] {[COST] USD, [PURCHASE_DATE]}
  Assets:RealEstate:CapitalImprovements   -[IMPROVEMENTS] USD
  Assets:RealEstate:AccumDepreciation      [ACCUM_DEPRECIATION] USD
  Assets:Bank:Checking                    [NET_PROCEEDS] USD
  Income:RealEstate:DepreciationRecapture -[RECAPTURE] USD
  Income:RealEstate:CapitalGains:LongTerm -[LTCG] USD
 
; Example: Sell $400K property for $435K after $19,394 depreciation and $6K improvements
; Adjusted basis: $400,000 + $6,000 - $19,394 = $386,606
; Net proceeds: $435,000 - $26,100 selling costs = $408,900
; Total gain: $408,900 - $386,606 = $22,294
; Recapture: $19,394 (equals accumulated depreciation)
; LTCG: $22,294 - $19,394 = $2,900
2025-11-15 * "Sale" "Dispose property — recognize gain"
  Assets:RealEstate:Property              -1 PROP123MAIN {400,000.00 USD, 2024-03-15}
  Assets:RealEstate:CapitalImprovements   -6,000.00 USD
  Assets:RealEstate:AccumDepreciation     19,394.00 USD
  Assets:Bank:Checking                   408,900.00 USD
  Income:RealEstate:DepreciationRecapture -19,394.00 USD
  Income:RealEstate:CapitalGains:LongTerm  -2,900.00 USD

El moviment del compte corrent coincideix exactament amb la línia final de l'estat de tancament: $408.900,00 d'entrada per la disposició, $314.744,09 de sortida per l'amortització — net $94.155,91.

Plantilla de Refinançament​

Amortització de la Hipoteca Antiga, Creació de la Nova​

; Template: Refinance — payoff existing and create new mortgage
; Alternative scenario: a refinance replaces the sale lifecycle above — a
; property refinanced in June cannot also use this guide's November payoff.
; Requires its own subaccounts (instead of the single Liabilities:Mortgage):
;   1970-01-01 open Liabilities:Mortgage:OldLoan
;   1970-01-01 open Liabilities:Mortgage:NewLoan
; [OLD_PAYOFF] is your lender's quote — the example reuses this guide's
; illustrative payoff figure
YYYY-MM-DD * "Refinance" "Payoff old mortgage, new [TERM]-year at [RATE]%"
  Liabilities:Mortgage:OldLoan          [OLD_PAYOFF] USD
  Liabilities:Mortgage:NewLoan         -[NEW_AMOUNT] USD
  Assets:Bank:Checking                  [CASH_OUT] USD  ; Cash-out amount (if any)
  Expenses:RealEstate:ClosingCosts      [REFI_COSTS] USD
 
; Example: Refinance from 7.0% to 5.5% — net cash-out $12,255.91 after $3,000.00 costs
2025-06-01 * "Refinance" "Payoff old mortgage, new 30-year at 5.5%"
  Liabilities:Mortgage:OldLoan         314,744.09 USD
  Liabilities:Mortgage:NewLoan        -330,000.00 USD
  Assets:Bank:Checking                  12,255.91 USD
  Expenses:RealEstate:ClosingCosts       3,000.00 USD

Plantilles d'Afirmacions de Saldo​

Conciliació de Final d'Any​

; Template: Year-end balance assertions
YYYY-01-01 balance Assets:RealEstate:Property             1 [COMMODITY]
YYYY-01-01 balance Assets:RealEstate:CapitalImprovements  [TOTAL_IMPROVEMENTS] USD
YYYY-01-01 balance Assets:RealEstate:AccumDepreciation   -[TOTAL_DEPRECIATION] USD
YYYY-01-01 balance Liabilities:SecurityDeposit           -[DEPOSIT_AMOUNT] USD
 
; Example: Year-end 2024 assertions
2025-01-01 balance Assets:RealEstate:Property             1 PROP123MAIN
2025-01-01 balance Assets:RealEstate:CapitalImprovements  6,000.00 USD
2025-01-01 balance Assets:RealEstate:AccumDepreciation   -9,212.15 USD
2025-01-01 balance Liabilities:SecurityDeposit           -2,400.00 USD

Afirmacions Posteriors a la Venda​

; Template: Post-sale — all property accounts should be zero
; These hold once every monthly payment, every depreciation entry (through
; the disposition half-month) and the escrow refund below are recorded
YYYY-MM-DD balance Assets:RealEstate:Property             0 [COMMODITY]
YYYY-MM-DD balance Assets:RealEstate:CapitalImprovements  0 USD
YYYY-MM-DD balance Assets:RealEstate:AccumDepreciation    0 USD
YYYY-MM-DD balance Liabilities:Mortgage                   0 USD
YYYY-MM-DD balance Liabilities:SecurityDeposit            0 USD
YYYY-MM-DD balance Assets:Bank:EscrowImpound              0 USD
 
; Example: Post-sale verification
2025-12-01 balance Assets:RealEstate:Property             0 PROP123MAIN
2025-12-01 balance Assets:RealEstate:CapitalImprovements  0 USD
2025-12-01 balance Assets:RealEstate:AccumDepreciation    0 USD
2025-12-01 balance Liabilities:Mortgage                   0 USD
2025-12-01 balance Liabilities:SecurityDeposit            0 USD
2025-12-01 balance Assets:Bank:EscrowImpound              0 USD

Plantilles de Directrius de Preu​

Valoracions Trimestrals de Propietats​

; Template: Quarterly property valuation
YYYY-MM-DD price [COMMODITY]  [VALUE] USD
 
; Example: Quarterly valuations for 123 Main St
2024-03-15 price PROP123MAIN  400,000.00 USD
2024-06-30 price PROP123MAIN  405,000.00 USD
2024-09-30 price PROP123MAIN  412,000.00 USD
2024-12-31 price PROP123MAIN  418,000.00 USD
2025-03-31 price PROP123MAIN  425,000.00 USD
2025-06-30 price PROP123MAIN  430,000.00 USD

Fonts per a les valoracions: Zestimate de Zillow, estimacions de Redfin, vendes comparables o taxacions professionals.

Plantilla de Reemborsament de la Retenció d'Escrow​

Reemborsament Posterior a la Venda​

; Template: Escrow impound refund after property sale
YYYY-MM-DD * "Bank" "Escrow impound refund — remaining balance"
  Assets:Bank:Checking                    [REFUND] USD
  Assets:Bank:EscrowImpound              -[REFUND] USD
 
; Example: Remaining escrow balance returned by lender
; $1,250.00 initial + 19 monthly contributions of $566.67
; - 3 property-tax installments of $2,500.00 - $1,850.00 insurance = $2,666.73
2025-11-30 * "Bank" "Escrow impound refund — remaining balance"
  Assets:Bank:Checking                    2,666.73 USD
  Assets:Bank:EscrowImpound             -2,666.73 USD

Instruccions d'Ús​

  1. Copieu la plantilla rellevant per al vostre tipus de transacció
  2. Substituïu els marcadors de posició (mostrats entre [CLAUDS]) amb els valors reals — les línies de plantilla amb dates YYYY-MM-DD i imports entre claudàtors són patrons per copiar, no sintaxi de llibre major carregable; els exemples datats sota cada plantilla es carreguen tal qual
  3. Ajusteu els noms dels comptes perquè coincideixin amb la vostra estructura de comptes (p. ex., afegiu l'adreça de la propietat al camí del compte per a carteres de múltiples propietats)
  4. Calculeu la depreciació utilitzant: Cost de l'edifici / 27,5 / 12 per a l'import mensual
  5. Documenteu la divisió terra/edifici en comentaris amb la font (avaluador del comtat, taxació, etc.)
  6. Reconcilieu el pont de l'estat de tancament abans de registrar una venda — preu brut, despeses de venda, ingressos nets, amortització, efectiu, amb cada deducció que aparegui exactament una vegada
  7. Verifiqueu els càlculs abans de finalitzar les entrades, especialment la descomposició del guany de la venda

Bones Pràctiques​

  • Utilitzeu convencions de nomenclatura coherents per a proveïdors i descripcions
  • Registreu els pagaments d'hipoteca amb la divisió exacta de P&I del calendari d'amortització del vostre prestador
  • Feu un seguiment de les millores de capital per separat de les reparacions — el tractament fiscal és diferent
  • Introduïu la depreciació mensualment per a estats financers intermedis precisos
  • Utilitzeu afirmacions de saldo a final d'any per detectar errors d'entrada de dades abans de la declaració d'impostos
  • Mantingueu les directrius de preu actualitzades trimestralment per a la valoració de la cartera
  • Documenteu la justificació per a la classificació de reparació vs. millora de capital

Aquestes plantilles proporcionen una base sòlida per a la comptabilitat de béns immobles a Beancount.io. Personalitzeu-les segons la vostra propietat específica, les condicions de la hipoteca i la situació fiscal.

Plantilles i Exemples de Béns Immobles

Font: https://beancount.io/ca/docs/Tips/real-estate-templates-examples