[GNC] "Realized Gains" in 401(k)

[Sherlock]

Hi Clint,

Generally, there is no need to track lots in a 401(k) account. 
Otherwise, you should treat the "Realize Gain/Loss" as non-taxable 
capital gain income.  For example, Income:Cap. Gain (long):Fidelity 
401K:Fund A

Regarding the "microscopic amount of cash", if this is a change in the 
value of a holding, this could be a rounding difference due to price 
accuracy or adjustment.  If there is a cash transaction, I think 
Fidelity should be providing the reason.

Regards,

Sherlock

On 6/10/26 1:36 PM, Clint Chaplin wrote:
> This has absolutely nothing to do with using GnuCash itself, but rather
> what accounts/structure I should be using, so you are perfectly free to
> tell me this is the wrong place....
> 
> I have a 401(k) at Fidelity, and periodically an administrative fee or
> bookkeeping fee is taken from the accounts.  The funds for the fees are
> raised by selling off microscopic amounts of the mutual funds the 401(k) is
> invested in.  I do understand that those sales are not considered
> "disbursements" by the IRS, so no tax implications there.  Also, the cash
> that is raised by the sales I record as an expense, just to keep track of
> it.
> 
> The really fun part comes when I scrub the accounts and the "Orphaned
> Gains" are generated, which seem to represent the "realized gains/loss" of
> the microscopic amount of mutual funds that were sold.  What the heck do I
> do with them?  They are not cash income in the sense that I would think of
> it, but they don't seem to be equity, either.
> 
> And, if that seems easy to you (it isn't to me), every so often Fidelity
> will take some microscopic amount of cash from one of the 401(k) accounts,
> but not sell any of the mutual fund to cover the expense. (we're talking
> amounts up to $0.05).  Fidelity seems to have conjured the cash out of
> nothing, but I still would like to record it: the expense account to use
> seems pretty obvious to me, but what "income" account should I use?
> "Magic"?
>