概要
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. 元帳ノート
資金移動
勘定カテゴリ別の月次収入と支出
2025年11月
最近のアクティビティ
仕訳を考慮した元帳のアクティビティ
取引
現在のフィルターに一致する最新の取引
収入対費用
収入対費用
選択した期間の各インターバルの総収入と費用を比較する棒グラフ。
期間別データ
| 期間 | 収入 | 費用 | 純利益 |
|---|---|---|---|
| 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 |
貸借対照表
資産分布
Real Estate Accounting Example — beancount.ioの資産構成の視覚的表示
内訳
| アカウント | 金額 | 合計に対する割合 |
|---|---|---|
| Assets:Bank:Savings | 110,000.00 USD | 61.75% |
| Assets:Bank:Checking | 68,145.77 USD | 38.25% |
負債分布
Real Estate Accounting Example — beancount.ioの負債構成の視覚的表示
データがありません
キャッシュフロー
キャッシュフロー
収入源から費用と投資へのお金の流れ
アカウントの役割を読み込んでいます…
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