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src/Splitting-rent-and-utilities.md

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+Rent and Utilities can be split in different ways, in this case you
+pay all the bills and 2 roommates pay their share to a specific bank
+account. Furthermore, the roommates pay their share for the following
+month which means that until you pay the bills, the money is in a
+liability account. Bills can be monthly/quarterly/yearly, but you would
+still like to have your roommates pay the same sum every month so they
+can automate the process. You would like to know how much in debt or
+in credit you are towards your roommates, so when a yearly bill (e.g
+insurance) is due you already have the money stashed in a liability
+account.
+
+Take the following example:
+
+ - 900 EUR/month Rent -> You pay 280 EUR, roommate A pays 300 EUR,
+   roommate B pays 320 EUR (prices differ because room sizes differ)
+
+ - 60 EUR/month Internet -> 20 EUR monthly contribution
+
+ - 90 EUR/quarter Water -> 10 EUR monthly contribution
+
+ - 122.40 EUR/year Insurance -> 3.40 EUR monthly contribution
+
+The example takes place in June, meaning that a monthly internet bill
+and a quarterly water bill is received. The yearly insurance bill is not
+received, which means that 3.40 of the utilities that your roommates
+pay you are stored in a liability account. This would be more apparent
+if each utility would have its own Liability:Utilities sub-account, so
+feel free to expand upon this snippet if you would like to track these
+details.
+
+## Receiving the share
+
+```journal
+2021-05-25 * "Roommate A" "Subletting Roommate A June"
+    Liabilities:Subletting                        -300.00 EUR
+    Liabilities:Utilities                          -33.40 EUR
+    Assets:Bank:HouseCheckingAccount               333.40 EUR
+
+2021-05-29 * "Roommate B" "Subletting Roommate B June"
+    Liabilities:Subletting                        -320.00 EUR
+    Liabilities:Utilities                          -33.40 EUR
+    Assets:Bank:HouseCheckingAccount               353.40 EUR
+```
+
+## Paying Bills
+
+```journal
+2021-06-04 * "Landlord" "Rent June"
+    Assets:Bank:HouseCheckingAccount              -900.00 EUR
+    Liabilities:Subletting                         300.00 EUR
+    Liabilities:Subletting                         320.00 EUR
+    Expenses:Rent                                  280.00 EUR
+
+2021-06-15 * "Internet Provider" "Internet June"
+    Assets:Bank:HouseCheckingAccount              -60.00 EUR
+    Liabilities:Utilities                          20.00 EUR
+    Liabilities:Utilities                          20.00 EUR
+    Expenses:Utilities:Internet                    20.00 EUR
+
+2021-06-20 * "Water Company" "Water Q2"
+    Assets:Bank:HouseCheckingAccount              -90.00 EUR
+    Liabilities:Utilities                          30.00 EUR
+    Liabilities:Utilities                          30.00 EUR
+    Expenses:Utilities:Water                       30.00 EUR
+```