interest- income, or expense?

[Frank H. Ellenberger]

Am 20.09.2012 20:19, schrieb Anna's unattended mail:
> I'm not sure whether to make the interest account income or expense.
> Is it generally based on which is expected to be the greater of the
> two over the long term?

Eventually you should have 2:
Expense:Interests for loans you use,
Income:Capital Gains:Interests for loans you gave.