[GNC] HRA reimbursements

[NoobAlice]

On 2025-05-31 12:37 AM, Bill Wohler via gnucash-user wrote:
> I've seen a few related posts, but they don't seem to apply to my
> situation, which is this.
> 
> My partner spends $50 on an item. My HRA reimburses my checking account
> for $50. I want to "give back" that $50 to my partner the next time we
> perform our monthly reconciliation.
> 
> I came up with the following but it came up short. From my perspective,
> I logged the reimbursement as follows:
> 
>      Credit: Assets:Accounts Receivable:HRA
>      Debit: Assets:Checking
> 
> So now, my HRA and Checking accounts are perfect. Now, I have to get
> that $50 to my partner.
> 
>      Debit: Liabilities:Accounts Payable:Partner:Reimbursements
>      Credit: Assets:Accounts Receivable:Partner:Reimbursements
> 
> Then in the monthly expenses:
> 
>      Credit: Assets:Checking
>      Debit Assets:Accounts Receivable:Partner:Reimbursements
> 
> Now, everything is $0 except for the $50 balance in Liabilities:Accounts
> Payable:Partner:Reimbursements. I'd prefer to zero everything out after
> the monthly expenses. Is that possible or is that unreasonable?
> 
> Thanks!
> 

Your entries above leave you with a net DR $50 in Payable:Partner and a 
net CR $50 in Receivable:HRA.

You don't need both Receivable:Partner in this.  Your partner never owes 
you anything.

DR = debit, CR = credit

Partner buys you thing and you submit receipt to HRA:
DR Receivable:HRA
CR Payable:Partner

HRA reimburses you for thing:
DR Checking
CR Receivable:HRA

You reimburse partner:
DR Payable:Partner
CR Checking

The net balances are all zero, with no expenses.

You could add a debit and credit for the same amount to Medical Expense 
in your first transaction, if you wanted, just to track this.  Or split 
that first entry into:

Partner buys you thing:
DR Medical expense
CR Payable:Partner

Submit receipt for thing to HRA for reimbursement
DR Receivable:HRA
CR Medical expense

Personally, I like using just one account "Due to/from Partner" and 
letting it the balance fall as it will.  If you buy X for Partner and 
Partner buys Y for you, then the balance in the account is just the 
difference that one owes the other.  If you don't use business-function 
A/R and A/P, it also makes it easier to write off small amounts.