Hi Ismael,

In your specific case, what I would do is avoid even doing the adjustments,
and when I need to make a sale, just sum up the cost bases in all the
historical lots to obtain the average cost basis at that point and record a
sale with that basis. The sum of the units, and the sum of the cost bases
(signed units x cost price), should separately be correct even if the
postings don't reduce each other.

I hope this helps,


On Tue, Oct 24, 2017 at 6:03 PM, Ismaël Bouya <
[email protected]> wrote:

> In France, the taxation model when buying and selling actions is based on
> mean value of the actions rather than "older first". This means that I have
> to use tweaks like that to have them correct in ledger:
> ----------------------
> 2002/03/20 Buy Actions
>     Assets:Broker       10.00 Foo {5.00 EUR}
>     Assets:Checking    -50.00 EUR
>
> 2002/03/25 Buy Actions
>     Assets:Broker       15.00 Foo {10.00 EUR}
>     Assets:Checking   -150.00 EUR
>
> ; In France, we consider the mean value of an action for taxation
> 2002/03/25 Price adjustment
>     Assets:Broker       25.00 Foo {8.00 EUR}
>     Assets:Broker      -10.00 Foo {5.00 EUR}  @ 1 Foo {8.00 EUR}
>     Assets:Broker      -15.00 Foo {10.00 EUR} @ 1 Foo {8.00 EUR}
> -------------------
>
> Now, the problem comes when I buy some actions again, even with another
> account:
> --------------------
> 2002/03/20 Buy Actions
>     Assets:BrokerA      10.00 Foo {5.00 EUR}
>     Assets:Checking    -50.00 EUR
>
> 2002/03/25 Buy Actions
>     Assets:BrokerA      15.00 Foo {10.00 EUR}
>     Assets:Checking   -150.00 EUR
>
> ; In France, we consider the mean value of an action for taxation
> 2002/03/25 Price adjustment
>     Assets:BrokerA      25.00 Foo {8.00 EUR}
>     Assets:BrokerA     -10.00 Foo {5.00 EUR}  @ 1 Foo {8.00 EUR}
>     Assets:BrokerA     -15.00 Foo {10.00 EUR} @ 1 Foo {8.00 EUR}
>
> 2002/05/15 Buy Actions
>     Assets:BrokerB      10.00 Foo {50.00 EUR}
>     Assets:Checking    -500.00 EUR
>
> 2002/05/25 Buy Actions
>     Assets:BrokerB      15.00 Foo {100.00 EUR}
>     Assets:Checking   -1500.00 EUR
>
> 2002/05/25 Price adjustment
>     Assets:BrokerB      25.00 Foo {80.00 EUR}
>     Assets:BrokerB     -10.00 Foo {50.00 EUR}  @ 1 Foo {80.00 EUR}
>     Assets:BrokerB     -15.00 Foo {100.00 EUR} @ 1 Foo {80.00 EUR}
> --------------------
>
> This example fails with "Error: Cannot compare amounts with different
> commodities: 'Foo {8.00 EUR}' and 'Foo {80.00 EUR}'"
>
> I don’t understand where this error comes from, the two accounts are not
> even related...
>
> Any hint how I could achieve my goal?
>
> Kind regards,
>
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