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> The term restricted stock unit (RSU) refers to a form of compensation issued by an employer to an employee in the form of company shares
>
> -- Investopedia
```
; On the date RSUs are received, they are placed into an asset account and balanced against Income
2021-12-26 Google | Stock RSU
Assets:Investment:Equity:Shares:Unvested:GOOG-RSU:20211226 200 GOOG
Income:Salary:RSU:Unvested -200 GOOG
; When they vest, the quantity in income needs to be translated to the actual price the
; stocks were vested at. The remain in terms of the commodity but now moved to a vested asset account
2024-12-26 Google | Stock RSU Vests
Assets:Investment:Equity:Shares:GOOG:20241226 200 GOOG
Assets:Investment:Equity:Shares:Unvested:GOOG-RSU:20211226 -200 GOOG
Income:Salary:RSU:Unvested 200 GOOG
Equity:Trading:RSU:US02079K1079-USD:US02079K1079 -200 GOOG
Equity:Trading:RSU:US02079K1079-USD:USD 4000.00 USD
Income:Salary:RSU:Vested -4000.00 USD
; Like any other stock sale, money is received into an asset account, balanced against income,
; but also needs to be removed from the vested account
2025-06-01 Google | Stock RSU Sale
Assets:Cash:USD 5000.00 USD
Income:Capital:Short:US02079K1079 -1000.00 USD
Equity:Trading:RSU:US02079K1079-USD:USD -4000.00 USD
Equity:Trading:RSU:US02079K1079-USD:US02079K1079 200 GOOG
Assets:Investment:Equity:Shares:GOOG:20241226 -200 GOOG
```
## Resources
[Investopedia Definition](https://www.investopedia.com/terms/r/restricted-stock-unit.asp)
[Stock Vesting in Beancount](https://beancount.github.io/docs/stock_vesting_in_beancount.html)