How are you quantifying time value? I can understand using a hypothetically inviolable unit of account like gold or CPI, but you're talking about accounting with an explicit discounting rate attached to things.
Of course that's assuming you're trying to account for opportunity cost. If you're "merely" trying to get a more natural way to represent value-in-transit than the usual pairs of transactions on virtual Payables/Receivables accounts then I wonder what benefit you're expecting beyond what you get from links.
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A bit more to the point, I can understand wanting to have VUSD (Virtual USD) income expenses just to express an opinion. Is that vaguely what you're trying to do?
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The effective_date plugin does what you want, I believe. If not, you can find code relating to options_map in that repo.