refunds: how to file?

[Andrea.Borgia@nokia.com]

> Technically, what's happened is that when you purchased the thing on
> behalf of your friends you gained an asset (the debt owed to you).
> When the debt is paid, your cash increases, but your debt asset
> decreases.

So, how should I structure the accounts? Another account for the money I'm
owed?

Also, how should I file it? A split between my expenses and this asset? I
was thinking along the lines of entering it as a rebate of the original
entry, but maybe this is not correct.

TIA,
Andrea.