Methods to Track Gift Cards and Similar Items

[Paul W.]

I am seeking guidance on methods to track items such as gift cards, gift certificates, merchant cards,  bank reward cards, and store-credit cards for returned purchases.

On the one hand, these items are a form of income.  As such, I could track them as income.
On the other hand, I use these items  they way I use a credit card to make purchases.  As such, I could track them as a credit card.
Are there other hands with other methods?

I am looking for a simple, consistent method for all of these items so that I can easily track when I received the item and its initial value, and track the expenditures.  I want to keep all of these items in the same part of my account tree.   Rigorous, double-entry accounting is not essential.  Imbalance on one side of a transaction is OK.
  
What are the pros and cons of the various methods to track these items?

____________________________________________________________
Actress Tells All: "I Felt Bloated, Tired...Now I Know Why"
ActivatedYou
http://thirdpartyoffers.juno.com/TGL3141/597f9255edc1c12556933st01vuc