I always do my accounts exactly but then have to round up or down to make settlements. This can leave some "dust" in my accounts which I might eventually move t

I always do my accounts exactly but then have to round up or down to make settlements. This can leave some "dust" in my accounts which I might eventually move to a losses account but I prefer to do things properly. For example, if I borrow money from someone I'll agree on an interest rate and calculate the interest (compounded continuously). If it turns out the interest is something like 1.01521 then I'll pay 1.02 and leave the account in the negative. I'll move it to losses if I never expect to transact with that entity again but if I do then things will work out exactly given enough time.