Hi,
There is a section about that in the manual ;)
https://www.ledger-cli.org/3.0/doc/ledger3.html#Buying-and-Selling-Stock
In your case, that would be something like:
2021-01-04 * "Fee"
Assets:TraditionalIRA -1 TRADIRA {1 USD} @ 0.50 USD
Expenses:Fees 0.50 USD
Expenses:Capital losses 0.50 USD
Here is how to see it: during that "fee", you’re actually "selling" one
action (TRADIRA) to pay that fee.
However that action is worth 0.50USD less than before, so had actually
two expenses: one for the fee (0.50 USD) and one for the loss of capital
which gets activated at that time (0.50 USD)
The capital loss expense didn’t appear so far because you didn’t "spend"
them: as long as you keep them as TRADIRA, you don’t have any loss or
gain or capital, and the expense (or the reverse Income:Capital Gains)
only occurs when you actually do something of the action (in your case,
"pay something with it").
(Sat, May 01, 2021 at 06:23:54PM -0700) Aaron Stacy :
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