Because the rewards aren’t necessarily attributable to any one expense (or to 
split them out proportionately would be a whole lot of work), I always book 
them to miscellaneous income.  I also include that income when I budget. 

Hope that helps,

Steve

Sent from my iPhone

> On Oct 14, 2021, at 8:34 AM, rsbrux via gnucash-user 
> <gnucash-user@gnucash.org> wrote:
> 
> I have a credit card which, like a few others, accrues a small percentage 
> (1-2%) of the amounts spent as a rebate.  The rebate isn't subtracted from 
> each charge, but accumulates in the card account as "Reward Points" until I 
> cash them in.  The amount is then credited to the card account as a payment.  
> Should such payments be recorded as income or as a negative expense?
> 
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