You can use parent accounts as placeholders, or as their own accounts with 
children.

I’ve found that using them as placeholders is much saner in the long run when 
you are trying to figure out what you did many moons ago. It also makes it 
clear that whatever is in the parent account isn’t there because it simply 
wasn’t factored to a child account properly. (as there won’t be anything there 
at all)

But either route is possible with GnuCash. It is a personal preference.

Regards,
Adrien

> On Jan 28, 2020 w5d28, at 7:17 AM, Nate Bargmann <[email protected]> wrote:
> 
> I had a similar question a while back and the solution was to use
> sub-accounts.  In this case I would try the following and see how it
> works for you:
> 
> Expenses:Vehicle:Gasoline
> Expenses:Vehicle:Gasoline:Vacation
> 
> Then make sure that E:V:G is not a placeholder account so you can enter
> transactions into it.  From what I've seen, E:V:G will show the total of
> both accounts in the Accounts tab but in the account detail will only
> show the transactions actually entered into that account.
> 
> Someone else may have a better solution, but that is how I would try it
> right now.  In fact I am doing just this to track specific items within
> a category of income/expense.
> 
> HTH
> 
> - Nate

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