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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. Notas del libro
Posición financiera
Patrimonio neto y las cuentas que lo componen
Movimiento de dinero
Ingresos y gastos mensuales por categoría de cuenta
noviembre de 2025
Actividad reciente
Actividad del diario con detalle de asientos
Transacciones
Transacciones más recientes según los filtros actuales
Ingresos vs Gastos
Ingresos vs Gastos
Gráfico de barras que compara los ingresos y gastos totales de cada intervalo en el período seleccionado.
Datos por período
| Período | Ingresos | Gastos | Beneficio Neto |
|---|---|---|---|
| 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 |
Balance General
Distribución de Activos
Representación visual de la composición de Real Estate Accounting Example — beancount.io activos
Desglose
| Cuenta | Importe | Proporción del total |
|---|---|---|
| Assets:Bank:Savings | 110.000,00 USD | 61,75% |
| Assets:Bank:Checking | 68.145,77 USD | 38,25% |
Distribución de Pasivos
Representación visual de la composición de Real Estate Accounting Example — beancount.io pasivos
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Flujo de caja
Flujo de dinero desde fuentes de ingresos hacia gastos e inversiones
Cargando los roles de las cuentas…
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