Aquesta guia proporciona plantilles pràctiques de Beancount i exemples del món real per a escenaris comuns d'inversió immobiliària. Copieu i adapteu aquestes plantilles per a les vostres pròpies necessitats de comptabilitat de propietats de lloguer.
Exploreu un llibre major d'exemple immobiliari en directe:
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 USDPlantilles 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 USDDespeses 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 USDRetenció 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 USDPlantilles 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 USDDesemborsaments 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 USDPlantilles 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 USDRebut 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 USDRetorn 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 USDPlantilles 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 USDManteniment (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 USDPlantilles 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 USDConvenció 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 USDConvenció 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 USDPlantilles 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 USDPlantilles de Venda de Propietats
Despeses de Venda
Els costos de venda es liquiden dins de l'escrow en el tancament: l'agent d'escrow els dedueix dels fons del comprador, de manera que mai passen pel vostre compte corrent, i ja estan restats 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: $ 94,155.91No registreu la comissió ni els costos de tancament del venedor com a pagaments de despeses separats. Per a l'impost federal dels EUA, redueixen l'import realitzat en la venda (Publicació 544 de l'IRS), i els diners que consumeixen ja falten de [NET_PROCEEDS] — deduir-los de nou trauria 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 USDReconeixement 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 USDEl compte corrent es mou exactament per la línia final de l'estat de tancament: 408.900,00 $ d'entrada per la disposició, 314.744,09 $ de sortida pel pagament — 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 USDPlantilles 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 USDAfirmacions 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 USDPlantilles de Directrius de Preu
Els preus de propietats següents són les vostres pròpies valoracions datades. Preus en directe cobreix els actius de mercat i parells de divises admesos, no les taxacions de propietats individuals. Seguiu obtenint els valors de les propietats vosaltres mateixos, encara que utilitzeu fonts gestionades per a altres participacions.
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 USDFonts per a les valoracions: Zillow Zestimate, 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 USDInstruccions d'Ús
- Copieu la plantilla rellevant per al vostre tipus de transacció
- Substituïu els marcadors de posició (mostrats entre [CLAUDIS]) pels valors reals — les línies de plantilla amb dates
YYYY-MM-DDi imports entre claudàtors són patrons per copiar, no sintaxi de llibre major carregable; els exemples datats sota cada plantilla es carreguen tal com són - Ajusteu els noms dels comptes perquè coincideixin amb la vostra estructura de comptes (p. ex., afegiu l'adreça de la propietat a la ruta del compte per a carteres amb múltiples propietats)
- Calculeu l'amortització utilitzant: Cost de l'edifici / 27,5 / 12 per a l'import mensual
- Documenteu la divisió terreny/edifici en comentaris amb la font (assessor del comtat, taxació, etc.)
- Reconcilieu el pont de l'estat de tancament abans de registrar una venda — preu brut, costos de venda, ingressos nets, pagament, efectiu, amb cada deducció apareixent exactament una vegada
- Verifiqueu els càlculs abans de finalitzar els assentaments, especialment la descomposició del guany per venda
Bones Pràctiques
- Utilitzeu convencions de nomenclatura consistents per a proveïdors i descripcions
- Registreu els pagaments d'hipoteca amb la divisió exacta de capital i interessos del calendari d'amortització del vostre prestador
- Seguiu les millores de capital per separat de les reparacions — el tractament fiscal és diferent
- Introduïu l'amortització mensualment per obtenir estats financers intermedis precisos
- Utilitzeu assercions de saldos a final d'any per detectar errors d'introducció de dades abans de la declaració d'impostos
- Manteniu les directives de preus actualitzades trimestralment per a la valoració de la cartera
- Documenteu la justificació de la classificació entre reparació i millora de capital
Aquestes plantilles proporcionen una base sòlida per a la comptabilitat immobiliària a Beancount.io. Personalitzeu-les segons la vostra propietat específica, els termes de la hipoteca i la situació fiscal.