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Real Estate Accounting Example — beancount.io
A comprehensive Beancount ledger demonstrating rental property accounting: purchase with mortgage, rental income, depreciation, capital improvements, property sale with depreciation recapture, and tax planning. Бележки към книгата
Финансова позиция
Нетна стойност и сметките, които я формират
Движение на средства
Месечни приходи и разходи по категория сметки
ноември 2025 г.
Входящи средства
ноември 2025 г.
Изходящи средства
ноември 2025 г.
Скорошна активност
Активност от журнала с отчитане на осчетоводяванията
Транзакции
Най-новите транзакции според текущите филтри
Доходи срещу разходи
Доходи срещу разходи
Стълбовидна диаграма, сравняваща общите доходи и разходи за всеки интервал в избрания период.
Данни по периоди
| Период | Доходи | Разходи | Нетна печалба |
|---|---|---|---|
| 2024-01-31 | 0,00 USD | 0,00 USD | 0,00 USD |
| 2024-02-29 | 0,00 USD | 0,00 USD | 0,00 USD |
| 2024-03-31 | 0,00 USD | 8 734,85 USD | -8 734,85 USD |
| 2024-04-30 | 2 400,00 USD | 3 028,37 USD | -628,37 USD |
| 2024-05-31 | 2 400,00 USD | 3 311,84 USD | -911,84 USD |
| 2024-06-30 | 2 400,00 USD | 3 565,30 USD | -1 165,30 USD |
| 2024-07-31 | 2 400,00 USD | 3 023,75 USD | -623,75 USD |
| 2024-08-31 | 2 400,00 USD | 3 022,20 USD | -622,20 USD |
| 2024-09-30 | 2 400,00 USD | 5 880,63 USD | -3 480,63 USD |
| 2024-10-31 | 2 400,00 USD | 3 369,05 USD | -969,05 USD |
| 2024-11-30 | 2 400,00 USD | 3 017,47 USD | -617,47 USD |
| 2024-12-31 | 2 400,00 USD | 3 385,87 USD | -985,87 USD |
| 2025-01-31 | 2 500,00 USD | 3 022,27 USD | -522,27 USD |
| 2025-02-28 | 2 500,00 USD | 3 020,66 USD | -520,66 USD |
| 2025-03-31 | 2 500,00 USD | 7 739,04 USD | -5 239,04 USD |
| 2025-04-30 | 2 500,00 USD | 3 337,41 USD | -837,41 USD |
| 2025-05-31 | 2 500,00 USD | 3 015,77 USD | -515,77 USD |
| 2025-06-30 | 2 500,00 USD | 3 394,12 USD | -894,12 USD |
| 2025-07-31 | 2 500,00 USD | 3 387,46 USD | -887,46 USD |
| 2025-08-31 | 2 500,00 USD | 3 010,79 USD | -510,79 USD |
| 2025-09-30 | 2 500,00 USD | 5 889,11 USD | -3 389,11 USD |
| 2025-10-31 | 2 500,00 USD | 3 007,42 USD | -507,42 USD |
| 2025-11-30 | 22 294,00 USD | 26 584,85 USD | -4 290,85 USD |
Баланс
Разпределение на активи
Визуално представяне на състава на Real Estate Accounting Example — beancount.io активи
Разбивка
| Сметка | Сума | Дял от общата сума |
|---|---|---|
| Assets:Bank:Savings | 110 000,00 USD | 61,75% |
| Assets:Bank:Checking | 68 145,77 USD | 38,25% |
Разпределение на пасиви
Визуално представяне на състава на Real Estate Accounting Example — beancount.io пасиви
Няма налични данни
Паричен поток
Паричен поток
Парично движение от източници на доходи към разходи и инвестиции
Зареждане на ролите на сметките…
README.md
Real Estate Accounting Example — beancount.io
A comprehensive Beancount ledger demonstrating rental property accounting: purchase with mortgage, rental income, depreciation, capital improvements, property sale with depreciation recapture, and tax planning.
Quick Start
bash
make install # Install beancount + fava via uv
make check # Verify the ledger has zero errors
make serve # Open Fava at http://localhost:4740Scenario
| Detail | Value |
|---|---|
| Property | 123 Main St, Anytown, CA 90210 (residential rental) |
| Purchase | March 15, 2024 for $400,000 (20% down, 7% 30-year mortgage) |
| Land/Building | $80K / $320K (only building is depreciable) |
| Rent | $2,400/mo (2024), $2,500/mo (2025) |
| Property Manager | 8% of gross rent |
| Sale | November 15, 2025 for $435,000 |
File Guide
| File | What it demonstrates |
|---|---|
main.bean | Entry point — options, plugins, and include directives |
accounts.bean | Commodity definition (PROP123MAIN) and account chart |
prices/2024-2025.bean | Quarterly property valuations for Fava Holdings view |
transactions/purchase.bean | Down payment, mortgage, closing costs, security deposit |
transactions/mortgage-payments.bean | Monthly P&I + escrow, property tax & insurance disbursements |
transactions/rental-income.bean | Monthly rent, 8% PM fees, rent increase, deposit return |
transactions/operating-expenses.bean | HVAC repair, plumbing, landscaping, pest control |
transactions/depreciation.bean | IRS 27.5-year straight-line with mid-month convention |
transactions/capital-improvements.bean | Water heater + appliances (add to cost basis) |
transactions/sale.bean | Commission, mortgage payoff, depreciation recapture + LTCG |
transactions/tax-planning.bean | Year-end and post-sale balance assertions |
Key Concepts Demonstrated
- Property as commodity — PROP123MAIN enables Fava Holdings view with appreciation tracking
- Contra-asset depreciation — AccumDepreciation shows gross cost and write-down on balance sheet
- Mid-month convention — half-month depreciation in months of acquisition and disposition
- Security deposits as liabilities — not income until forfeited; returned at lease end
- Escrow impound account — monthly contributions disbursed for property tax and insurance
- Depreciation recapture (§1250) — taxed separately from long-term capital gains at sale
- Balance assertions — year-end reconciliation catches data-entry mistakes
Key Numbers
| Item | Amount |
|---|---|
| Monthly depreciation | $969.70 ($320K / 27.5 / 12) |
| 2024 depreciation (9.5 months) | $9,212.15 |
| 2025 depreciation (10.5 months) | $10,181.85 |
| Total accumulated depreciation | $19,394.00 |
| Adjusted basis at sale | $386,606.00 |
| Net sale proceeds | $408,900.00 |
| Total gain | $22,294.00 |
| — Depreciation recapture | $19,394.00 (max 25% tax rate) |
| — Long-term capital gain | $2,900.00 (LTCG tax rates) |
Useful Commands
bash
make balances # Show all account balances
make holdings # Show holdings with market values
make income # Show income statement
make check # Verify ledger integrity