I record them as Current Assets and decrease them as I spend them.

I record the receipt of them as Gifts Received. (which in some jurisdictions is exempt from greedy hands up to a reasonably high limit)

Regards,
Adrien

On 2/8/22 6:02 PM, Mike via gnucash-user wrote:
What is the correct account type for gift cards or coupons? Do you code them as a form of income?

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