> If I get receipts e-mailed, is there a way to link them to an expense or
asset?

GnuCash has a way to link a digital file to a transaction.
https://gnucash.org/docs/v5/C/gnucash-manual/trans-assoc.html

But it's not reliable. As soon as you change the file name, or the name of
the folder, or move the folder the association is broken. I wonder how many
people meticulously linked documents to transactions and then later found
all those links were broken.
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