1–5 already exist of course. 6 can be a sub-account of 3, or another top-level equity account.
Personally, I'd go with sub-account, then export my P&L/Income Statement reports to a spreadsheet app to break off lines affecting 6 into their own section as is traditional for its use case.
That takes more work, but otherwise, you'd need to write a custom Income Statement to treat 6-level accounts as distinct with their own section of the report. (and presumably relabel 4&5 as an 'Operating' section with their own sub-total.)
Regards, Adrien On 12/25/22 11:54 AM, gnucash_2...@michaelaltfield.net wrote:
How do I create a top-level account in GNU Cash that can hold both Income *and* Expenses in its subaccounts? IFRS (and US GAAP) don't directly publish example Chart of Accounts, but I find it common to use some standard top-level account number prefixes. For example: * https://en.wikipedia.org/wiki/Chart_of_accounts#Example_Chart_of_Accounts * https://www.ifrs-gaap.com/universal-chart-accounts-0 1.0.0 - Assets 2.0.0 - Liabilities 3.0.0 - Equity 4.0.0 - Operating Revenue 5.0.0 - Operating Expenses 6.0.0 - Other (Non-Operating) Income And Expenses \_ 6.1.0 Other Revenue And Expenses \_ 6.1.1 Other Revenue \_ 6.1.2 Other Expenses
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