Thanks Alton for your detailed indications!! -- Christian
El sáb., 15 dic. 2018 19:07, Alton Brantley <alton.brant...@gmail.com> escribió: > I carry options as a stock. Just multiply the contracts by 100 to show > shares under options. > Regarding commissions, I have a subaccount under the brokerage account > labeled “Open Commissions”. > When I execute an opening transaction, then the commission is debited to > “Open Commissions”. I think of this as a prepaid expense. > When I execute a closing transaction, the commission is debited to “Open > Commissions” also. And here’s the trick. > When I use the lots function to match the two parts of the transaction, I > get a realized gain that is then adjusted by > crediting the two “Open Commissions”. > (I actually do one additional step, which is to change the above “Open > Commissions” to “Closed Commissions-CYxx” where xx is the year of the > realized gain/loss. By doing this, I have an automatic check that I have > accounted for commissions correctly, as the balance of Closed Commissions > should always be 0.) > > So my accounts look like this: > Brokerage: AAPL 01/15/2021 230.00 C > > Transactions: > Opening (Sell Call to Open) > 09/19/2018 SCO AAPL 01/15/2021 230.00 C > -1200. > Brokerage:Cash > 38,379.55 > Brokerage:Open Commissions > 8.45 > Brokerage:AAPL 01/15/2021 230.00 C -1200. 31.99 > 38,388.00 > > Closing (Buy Call to Close) > 11/09/2018 BCC AAPL 01/15/2021 230.00 C > 0. > Brokerage:AAPL 01/15/2021 230.00 C 1200. 25.58 > 30,696.00 > Brokerage: Open Commissions > 12.90 > Brokerage:Cash > 30,78.90 > > After matching up lots > 11/09/2018 Realized Gain AAPL 01/15/2021 230.00 C > Brokerage:AAPL 01/15/2021 230.00 C > 7,692.00 > Brokerage:ShtTermCapGain > 7,670.65 > Brokerage:Open Commissions > 8.45 > Brokerage:Open Commissions > 12.90 > > I then go back to each of the above transactions and change the > “Brokerage:Open Commissions” to “Brokerage:Closed Commissions-CY18” > This way, the “Open Commissions” account holds only unclosed transactions, > and all “Closed Commissions-CYxx” are 0. > > (For best results, copy this message into a text file and view with a > fixed size font so columns match up.) > > > > > > _______________________________________________ gnucash-user mailing list gnucash-user@gnucash.org To update your subscription preferences or to unsubscribe: https://lists.gnucash.org/mailman/listinfo/gnucash-user If you are using Nabble or Gmane, please see https://wiki.gnucash.org/wiki/Mailing_Lists for more information. ----- Please remember to CC this list on all your replies. You can do this by using Reply-To-List or Reply-All.
