2016-09-08 23:05:59 [email protected] <[email protected]>:
> 
> 2016-09-06 * "Hotel booking"
>   Assets:PL:Bank:Checking   -900.00 USD
>   Expenses:Trips:Hotels          900.00 USD
> 

Personally I will use another transaction like this for this kind of situation:

2016-09-07 * "Hotel booking (refund)"
  Expenses:Trips:Hotels      -855.00 USD ; 95% of 900.00 USD
  Assets:PL:Bank:Checking    +855.00 USD ; or whatever account name

This way I know the date of payment and the date of refund.

-- 
Zhuoyun Wei

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