Vue d'ensemble
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. Notes du grand livre
Situation financière
Patrimoine net et comptes qui le composent
Mouvements d'argent
Revenus et dépenses mensuels par catégorie de compte
novembre 2025
Entrées d'argent
novembre 2025
+22 294,00 USD
Principales sources
Moyenne sur 3 périodes précédentes au maximum
+2 500,00 USDSorties d'argent
novembre 2025
-26 584,85 USD
Principales dépenses
Moyenne sur 3 périodes précédentes au maximum
-3 969,11 USDActivité récente
Activité du journal tenant compte des écritures
Transactions
Transactions les plus récentes selon les filtres actuels
Revenus vs Dépenses
Revenus vs Dépenses
Graphique à barres comparant les revenus et dépenses totaux pour chaque intervalle de la période sélectionnée.
Données par période
| Période | Revenus | Dépenses | Bénéfice net |
|---|---|---|---|
| 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 |
Bilan
Répartition des actifs
Représentation visuelle de la composition de Real Estate Accounting Example — beancount.io actifs
Répartition
| Compte | Montant | Part du total |
|---|---|---|
| Assets:Bank:Savings | 110 000,00 USD | 61,75% |
| Assets:Bank:Checking | 68 145,77 USD | 38,25% |
Répartition des passifs
Représentation visuelle de la composition de Real Estate Accounting Example — beancount.io passifs
Aucune donnée disponible
Flux de trésorerie
Flux de trésorerie
Flux d'argent des sources de revenus vers les dépenses et les investissements
Chargement des rôles des comptes…
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