Garage Sale

[Aryeh Leib Taurog]

Okay here's another double-entry accounting question.  I'm not in the 
business of selling stuff, but I do it on occasion, as part of a 
spring cleaning/decluttering, because I find a great product at a low 
price and buy a few to sell, or because I picked something up at the 
store for a friend.

Say I dig up and sell some old camping gear that I haven't used for 
years.  It seems to me I could just use a generic income account for 
occasional sales:

Debit Assets:Cash 20
	Credit Income:Other 20

Or use the expense categories I already set up.  I think of this as 
treating the expense account as a sort of inventory account as well:

Debit Assets:Cash 20
	Credit Expense:Camping Gear 20

Advantages/disadvantages?  Better approaches?

Thanks,
Aryeh Leib Taurog