This is more accounting/procedural than about Gnucash.

Suppose I had an amount of money that I needed to protect so that it was 
available for a future occasion. What would be the "preferred" way to do this.

I could create the transaction in the account ledger and future date it.

I could create an expense transaction, but not future date it, and then when 
the time comes, repay it.

I could transfer it to either an asset or liability account, and when the time 
comes, repay it.

I'd be interested in your thoughts.
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