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Modèles et exemples pour l'immobilier

Modèles pratiques Beancount et exemples concrets pour les scénarios immobiliers courants, y compris l'achat de biens, les paiements hypothécaires, les revenus locatifs, l'amortissement, les améliorations immobilières et la vente de biens.

Ce guide fournit des modèles pratiques Beancount et des exemples concrets pour les scénarios courants d'investissement immobilier. Copiez et adaptez ces modèles pour vos propres besoins en comptabilité de biens locatifs.

Explorez un exemple de grand livre immobilier en direct :

Ouvrir Exemple de grand livre immobilier dans un nouvel onglet

Modèle de configuration de base​

Modèle de structure de compte​

; =============================================================================
; 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

Modèles d'achat de bien​

Acompte + Hypothèque​

; 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

Frais de clôture​

; 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

Compte séquestre initial​

; 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

Modèles de paiement hypothécaire​

Principal + Intérêts mensuels + Compte séquestre​

; 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

Paiements du compte séquestre​

; 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

Modèles de revenus locatifs​

Loyer mensuel avec frais de gestion locative​

; 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

Réception du dépôt de garantie​

; 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

Restitution du dépôt de garantie​

; 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

Modèles de charges d'exploitation​

Réparations (déduction courante)​

; 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

Entretien (déduction courante)​

; 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

Modèles d'amortissement​

Amortissement linéaire mensuel​

; 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

Convention semi-mensuelle (premier mois)​

; 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

Convention semi-mensuelle (mois de cession)​

; 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

Modèles d'améliorations immobilières​

Écritures d'augmentation de 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

Modèles de vente de bien​

Frais de vente​

Les frais de vente sont réglés au sein du séquestre lors de la clôture : l'agent séquestre les déduit des fonds de l'acheteur, ils ne transitent donc jamais par votre compte courant, et ils sont déjà soustraits du produit net que reçoit le modèle de constatation de gain ci-dessous. Rapprochez d'abord le relevé de clôture — chaque déduction doit apparaître exactement une fois :

; 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

N'enregistrez pas la commission ni les frais de vente du vendeur comme des paiements de charges séparés. Pour l'impôt fédéral américain, ils réduisent le montant réalisé lors de la vente (Publication 544 de l'IRS), et les liquidités qu'ils consomment manquent déjà dans [PRODUIT_NET] — les déduire à nouveau retirerait deux fois le même argent du compte courant.

Remboursement de l'hypothèque​

; 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

Constatation du gain (reprise d'amortissement + plus-value à long terme)​

; 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

Le compte courant évolue exactement selon le résultat net du relevé de clôture : 408 900,00 $ provenant de la cession, 314 744,09 $ sortis pour le remboursement — soit un gain net de 94 155,91 $.

Modèle de refinancement​

Remboursement de l'ancienne hypothèque, création de la nouvelle​

; 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

Modèles d'assertions de solde​

Rapprochement de fin d'année​

; 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

Assertions après vente​

; 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

Modèles de directives de prix​

Évaluations trimestrielles du bien​

; 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

Sources pour les évaluations : estimation Zillow, estimations Redfin, ventes comparables ou évaluations professionnelles.

Modèle de remboursement du compte séquestre​

Remboursement après vente​

; 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

Instructions d'utilisation​

  1. Copiez le modèle pertinent pour votre type de transaction
  2. Remplacez les espaces réservés (indiqués entre [CROCHETS]) par les valeurs réelles — les lignes de modèle avec des dates AAAA-MM-JJ et des montants entre crochets sont des schémas à copier, pas une syntaxe chargeable ; les exemples datés sous chaque modèle se chargent tels quels
  3. Ajustez les noms de comptes pour correspondre à votre structure de comptes (par exemple, ajoutez l'adresse du bien au chemin du compte pour les portefeuilles multi-biens)
  4. Calculez l'amortissement en utilisant : Coût du bâtiment / 27,5 / 12 pour le montant mensuel
  5. Documentez la répartition terrain/bâtiment dans les commentaires avec la source (évaluateur du comté, évaluation, etc.)
  6. Rapprochez le relevé de clôture avant d'enregistrer une vente — prix brut, frais de vente, produit net, remboursement, espèces, avec chaque déduction apparaissant exactement une fois
  7. Vérifiez les calculs avant de finaliser les écritures, en particulier la décomposition du gain lors de la vente

Meilleures pratiques​

  • Utilisez des conventions de nommage cohérentes pour les vendeurs et les descriptions
  • Enregistrez les paiements hypothécaires avec la répartition exacte principal/intérêts de votre échéancier d'amortissement fourni par le prêteur
  • Suivez les améliorations immobilières séparément des réparations — le traitement fiscal est différent
  • Saisissez l'amortissement mensuellement pour des états financiers intermédiaires précis
  • Utilisez des assertions de solde en fin d'année pour détecter les erreurs de saisie avant la déclaration fiscale
  • Maintenez les directives de prix à jour trimestriellement pour l'évaluation du portefeuille
  • Documentez la justification de la classification réparation vs. amélioration immobilière

Ces modèles constituent une base solide pour la comptabilité immobilière dans Beancount.io. Personnalisez-les en fonction de votre bien spécifique, des conditions de votre hypothèque et de votre situation fiscale.

Modèles et exemples pour l'immobilier

Source : https://beancount.io/fr/docs/Tips/real-estate-templates-examples