How to handle sale of partial lots of stock?

Derek Atkins warlord at MIT.EDU
Thu Mar 16 09:13:56 EST 2006


Could you send me the test data file you're using?  Feel free
to send it off-list and just attach it to the message.

-derek

Quoting John Schoffstall <john.schoffstall at pobox.com>:

> Derek Atkins wrote:
>> Well, it's also possible that the balance sheet is screwed up..
>> I'm assuming you're running 1.8 and not 1.9?
>
> 1.8.10, the version being distributed with Debian etch.
>
> == John
>
>> -derek
>>
>> John Schoffstall <john.schoffstall at pobox.com> writes:
>>
>>
>>> Derek Atkins wrote:
>>>
>>>> You're using Weighted Balance for the stock price.  Don't do that.
>>>> You want to use the "most recent pricedb entry" and make sure you
>>>> have a pricedb entry for the $20/share
>>>
>>> Okay, I did that. Now the balance sheet looks like this:
>>>
>>> Assets
>>> Assets                 $0.00
>>> Investments:      $3995.00
>>> Assets                    $3995.00
>>>
>>> Liabilities
>>> Liabilities                  $0.00
>>> Unrealized Gains(Losses)   $333.33
>>>
>>> Equity
>>> Equity                 $0.00
>>> Opening Balances: $2000.00
>>> Retained earnings:           $0.00
>>> Net Profit:                $995.00
>>> Total Equity:             $2995.00
>>>
>>> Liabilities & Equity:     $3328.33
>>>
>>> But Unrealized Gains should be $1000, not $333.33. Price db entries 
>>> are $10 for 3/14 and $20 for 3/15-present.
>>>
>>> == John
>>>
>>>
>>>> -derek
>>>> Quoting John Schoffstall <john.schoffstall at pobox.com>:
>>>>
>>>>
>>>>> Derek Atkins wrote:
>>>>>
>>>>>
>>>>>> Um, it should work just fine if you put in the correct gain/loss splits.
>>>>>> Can you show an example of where it's failing, please?
>>>>>
>>>>>
>>>>> Create a GnuCash file with Assets, Expense, Income, and Equity
>>>>> accounts. Create a stock account under the Brokerage account,
>>>>> "Digital Datawack" (DWAK). We'll use these accounts:
>>>>>
>>>>> Assets:Investments:Brokerage
>>>>> Assets:Investments:Brokerage:DWAK
>>>>> Expense:Commissions
>>>>> Income:Capital Gains
>>>>> Equity:Opening Balances
>>>>>
>>>>> Enter a transaction for 200 shares of Digital Datawack at $10 a
>>>>> share as an opening balance:
>>>>>
>>>>> Date       Action Account                           Shares Price
>>>>> Debit Credit
>>>>> 03/14/2006 Buy    Assets:Investments:Brokerage:DWAK 200       10  2000
>>>>>                 Equity:Opening Balances
>>>>> 2000
>>>>>
>>>>> Our balance sheet looks like this:
>>>>>
>>>>> Assets
>>>>> Assets                 $0.00
>>>>> Investments:      $2000.00    Assets                    $2000.00
>>>>> Liabilities
>>>>> Liabilities                  $0.00
>>>>> Unrealized Gains(Losses)     $0.00
>>>>>
>>>>> Equity
>>>>> Equity                 $0.00  Opening Balances: $2000.00
>>>>> Retained earnings:           $0.00
>>>>> Net Profit:                  $0.00
>>>>> Total Equity:             $2000.00
>>>>>
>>>>> Liabilities & Equity:     $2000.00
>>>>>
>>>>>
>>>>> Digital Datawack doubles in a day! We'll lock in profits and sell
>>>>> half our shares:
>>>>>
>>>>> Date       Action Account                         Shares Price
>>>>> Debit Credit
>>>>> 03/15/2006 Sell   Assets:Investments:Brokerage                     1995
>>>>>                 Expenses:Commissions
>>>>> 5                           Assets:Investments:Brokerage:DWAK
>>>>> 1000
>>>>>                 Assets:Investments:Brokerage:DWAK    -100    20
>>>>> 2000
>>>>>                 Income:Capital Gains
>>>>> 1000
>>>>>
>>>>> But now our balance sheet looks like this:
>>>>>
>>>>> Assets
>>>>> Assets                 $0.00
>>>>> Investments:      $3661.67   Assets                    $3661.67
>>>>> Liabilities
>>>>> Liabilities                  $0.00
>>>>> Unrealized Gains(Losses)     $0.00
>>>>>
>>>>> Equity
>>>>> Equity                 $0.00  Opening Balances: $2000.00
>>>>> Retained earnings:           $0.00
>>>>> Net Profit:                $995.00
>>>>> Total Equity:             $2995.00
>>>>>
>>>>> Liabilities & Equity:     $2995.00
>>>>>
>>>>> Drilling down into the balance sheet a little, it seems that
>>>>> everything is correct, except that our remaining shares of DWAK are
>>>>> being assigned the value of $1666.67. Huh?
>>>>>
>>>>> So: what's going on here? What am I missing?
>>>>>
>>>>> == John
>>>>>
>>>>>
>>>>>> -derek
>>>>>>
>>>>>> Quoting John Schoffstall <john.schoffstall at pobox.com>:
>>>>>>
>>>>>>
>>>>>>> [ack, replied to Derek instead of to the list, sorry]
>>>>>>>
>>>>>>> Thanks for the fast reply!
>>>>>>>
>>>>>>> Yes, I read that, and set up the splits as described. It works if
>>>>>>> I sell exactly the number of shares that I own. But if
>>>>>>> -NUM_SHARES is less than my total owned shares, my balance sheet
>>>>>>> will be unbalanced as a result. It remains unbalanced until I
>>>>>>> sell the rest of the shares of that stock account.
>>>>>>>
>>>>>>> == John
>>>>>>>
>>>>>>>
>>>>>>> Derek Atkins wrote:
>>>>>>>
>>>>>>>
>>>>>>>> You should read the concepts guide.
>>>>>>>>
>>>>>>>> http://www.gnucash.org/docs/v1.8/C/gnucash-guide/invest_sell1.html
>>>>>>>>
>>>>>>>> -derek
>>>>>>>>
>>>>>>>> Quoting John Schoffstall <john.schoffstall at pobox.com>:
>>>>>>>>
>>>>>>>>
>>>>>>>>> Greetings! Running 1.8.10 on Debian etch. New GnuCash user, new
>>>>>>>>> list user, new Linux user.
>>>>>>>>>
>>>>>>>>> I've been climbing the GnuCash learning curve for the past
>>>>>>>>> week, been happy with the software, and making good progress
>>>>>>>>> until now. I've hit a snag I can't get past, though.
>>>>>>>>>
>>>>>>>>> How do you sell a partial lot of stock -- e.g., selling only
>>>>>>>>> 100 of 200 owned shares -- without unbalancing your balance
>>>>>>>>> sheet? I've tried creating two lots, each of 100 shares and
>>>>>>>>> only selling one, but that still whacks the balance sheet.
>>>>>>>>>
>>>>>>>>> The examples in the docs all seem to show only the purchase and
>>>>>>>>> sale of equivalent amounts. I've googled the net and the
>>>>>>>>> mailing list archives, but can't find an answer I can
>>>>>>>>> understand.
>>>>>>>>>
>>>>>>>>> This is a common situation; there must be an answer. Can anyone help?
>>>>>>>>>
>>>>>>>>> == John
>>>>>
>>>>>
>>>
>>>
>>
>
>



-- 
       Derek Atkins, SB '93 MIT EE, SM '95 MIT Media Laboratory
       Member, MIT Student Information Processing Board  (SIPB)
       URL: http://web.mit.edu/warlord/    PP-ASEL-IA     N1NWH
       warlord at MIT.EDU                        PGP key available



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