[GNC] Non-cash charity contributions

[Art Chimes]

In the US at least, many donations of stuff — other than money — to
charities is tax-deductible. This includes furniture to the Salvation Army,
canned goods to a food pantry, books to your public library's annual sale,
plumbing supplies to Habitat for Humanity, etc.

There are various limitations, but let's assume we're talking about
qualified donations.

My question is, how best to record these in Gnucash.

I have an expense account called "charity:non-cash contributions" where I
record these (potentally tax-deductible) donations, but I don't know how
best to record the other side of the transaction.

As a placeholder, I am using "Orphan-USD" as the source. Is there a better
way.

Note:  I do not want to be tracking the purchase cost of every item I
donate, and don't want to muck about in the pond of depreciation either.
But I can't imagine I'm the only person who has wondered about this.

Thanks,
Art