diff -Nru ledger-3.0.0~20110325/debian/changelog ledger-3.0.0~20110330/debian/changelog
--- ledger-3.0.0~20110325/debian/changelog	2011-03-26 11:58:44.000000000 +0000
+++ ledger-3.0.0~20110330/debian/changelog	2011-03-30 21:37:30.000000000 +0000
@@ -1,8 +1,8 @@
-ledger (3.0.0~20110325-0mbudde1) natty; urgency=low
+ledger (3.0.0~20110330-0mbudde1) natty; urgency=low
 
-  * Beta release 1.
+  * Beta release 3.
 
- -- Michael Budde <mbudde@gmail.com>  Sat, 26 Mar 2011 12:58:12 +0100
+ -- Michael Budde <mbudde@gmail.com>  Wed, 30 Mar 2011 23:37:13 +0200
 
 ledger (3.0.0~20100623-0mbudde1) lucid; urgency=low
 
diff -Nru ledger-3.0.0~20110325/debian/patches/debian-changes-3.0.0~20110325-0mbudde1 ledger-3.0.0~20110330/debian/patches/debian-changes-3.0.0~20110325-0mbudde1
--- ledger-3.0.0~20110325/debian/patches/debian-changes-3.0.0~20110325-0mbudde1	2011-03-26 12:38:31.000000000 +0000
+++ ledger-3.0.0~20110330/debian/patches/debian-changes-3.0.0~20110325-0mbudde1	1970-01-01 00:00:00.000000000 +0000
@@ -1,3671 +0,0 @@
-Description: Upstream changes introduced in version 3.0.0~20110325-0mbudde1
- This patch has been created by dpkg-source during the package build.
- Here's the last changelog entry, hopefully it gives details on why
- those changes were made:
- .
- ledger (3.0.0~20110325-0mbudde1) natty; urgency=low
- .
-   * Beta release 1.
- .
- The person named in the Author field signed this changelog entry.
-Author: Michael Budde <mbudde@gmail.com>
-
----
-The information above should follow the Patch Tagging Guidelines, please
-checkout http://dep.debian.net/deps/dep3/ to learn about the format. Here
-are templates for supplementary fields that you might want to add:
-
-Origin: <vendor|upstream|other>, <url of original patch>
-Bug: <url in upstream bugtracker>
-Bug-Debian: http://bugs.debian.org/<bugnumber>
-Forwarded: <no|not-needed|url proving that it has been forwarded>
-Reviewed-By: <name and email of someone who approved the patch>
-Last-Update: <YYYY-MM-DD>
-
---- /dev/null
-+++ ledger-3.0.0~20110325/utf8
-@@ -0,0 +1,3644 @@
-+This is ledger.info, produced by makeinfo version 4.13 from ledger.texi.
-+
-+INFO-DIR-SECTION User Applications
-+   Copyright (c) 2003-2009, John Wiegley.  All rights reserved.
-+
-+   Redistribution and use in source and binary forms, with or without
-+modification, are permitted provided that the following conditions are
-+met:
-+
-+   - Redistributions of source code must retain the above copyright
-+notice, this list of conditions and the following disclaimer.
-+
-+   - Redistributions in binary form must reproduce the above copyright
-+notice, this list of conditions and the following disclaimer in the
-+documentation and/or other materials provided with the distribution.
-+
-+   - Neither the name of New Artisans LLC nor the names of its
-+contributors may be used to endorse or promote products derived from
-+this software without specific prior written permission.
-+
-+   THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
-+"AS IS" AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
-+LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A
-+PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT
-+OWNER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
-+SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT
-+LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE,
-+DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY
-+THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT
-+(INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE
-+OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
-+
-+START-INFO-DIR-ENTRY
-+* Ledger: (ledger).           Command Line Accounting
-+END-INFO-DIR-ENTRY
-+
-+
-+File: ledger.info,  Node: Top,  Next: Introduction,  Prev: (dir),  Up: (dir)
-+
-+Overview
-+********
-+
-+Copyright (c) 2003-2009, John Wiegley.  All rights reserved.
-+
-+   Redistribution and use in source and binary forms, with or without
-+modification, are permitted provided that the following conditions are
-+met:
-+
-+   - Redistributions of source code must retain the above copyright
-+notice, this list of conditions and the following disclaimer.
-+
-+   - Redistributions in binary form must reproduce the above copyright
-+notice, this list of conditions and the following disclaimer in the
-+documentation and/or other materials provided with the distribution.
-+
-+   - Neither the name of New Artisans LLC nor the names of its
-+contributors may be used to endorse or promote products derived from
-+this software without specific prior written permission.
-+
-+   THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
-+"AS IS" AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
-+LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A
-+PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT
-+OWNER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
-+SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT
-+LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE,
-+DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY
-+THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT
-+(INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE
-+OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
-+
-+* Menu:
-+
-+* Introduction::
-+* Running Ledger::
-+* Keeping a ledger::
-+* Using XML::
-+
-+
-+File: ledger.info,  Node: Introduction,  Next: Running Ledger,  Prev: Top,  Up: Top
-+
-+1 Introduction
-+**************
-+
-+Ledger is an accounting tool with the moxie to exist.  It provides no
-+bells or whistles, and returns the user to the days before user
-+interfaces were even a twinkling in their father's CRT.
-+
-+   What it does offer is a double-entry accounting ledger with all the
-+flexibility and muscle of its modern day cousins, without any of the
-+fat.  Think of it as the Bran Muffin of accounting tools.
-+
-+   To use it, you need to start keeping a ledger.  This is the basis of
-+all accounting, and if you haven't started yet, now is the time to
-+learn.  The little booklet that comes with your checkbook is a ledger,
-+so we'll describe double-entry accounting in terms of that.
-+
-+   A checkbook ledger records debits (subtractions, or withdrawals) and
-+credits (additions, or deposits) with reference to a single account:
-+the checking account.  Where the money comes from, and where it goes
-+to, are described in the payee field, where you write the person or
-+company's name.  The ultimate aim of keeping a checkbook ledger is to
-+know how much money is available to spend.  That's really the aim of
-+all ledgers.
-+
-+   What computers add is the ability to walk through these transactions,
-+and tell you things about your spending habits; to let you devise
-+budgets and get control over your spending; to squirrel away money into
-+virtual savings account without having to physically move money around;
-+etc.  As you keep your ledger, you are recording information about your
-+life and habits, and sometimes that information can start telling you
-+things you aren't aware of.  Such is the aim of all good accounting
-+tools.
-+
-+   The next step up from a checkbook ledger, is a ledger that keeps
-+track of all your accounts, not just checking.  In such a ledger, you
-+record not only who gets paid--in the case of a debit--but where the
-+money came from.  In a checkbook ledger, its assumed that all the money
-+comes from your checking account.  But in a general ledger, you write
-+transaction two-lines: the source account and target account.  _There
-+must always be a debit from at least one account for every credit made
-+to another account_.  This is what is meant by "double-entry"
-+accounting: the ledger must always balance to zero, with an equal
-+number of debits and credits.
-+
-+   For example, let's say you have a checking account and a brokerage
-+account, and you can write checks from both of them.  Rather than keep
-+two checkbooks, you decide to use one ledger for both.  In this general
-+ledger you need to record a payment to Pacific Bell for your monthly
-+phone bill.  The cost is $23.00, let's say, and you want to pay it from
-+your checking account.  In the general ledger you need to say where the
-+money came from, in addition to where it's going to.  The entry might
-+look like this:
-+
-+     9/29  BAL  Pacific Bell              $-200.00   $-200.00
-+                Equity:Opening Balances    $200.00
-+     9/29  BAL  Checking                   $100.00    $100.00
-+                Equity:Opening Balances   $-100.00
-+     9/29  100  Pacific Bell                $23.00     $23.00
-+                Checking                   $-23.00
-+
-+   The first line shows a payment to Pacific Bell for $23.00.  Because
-+there is no "balance" in a general ledger--it's always zero--we write
-+in the total balance of all payments to "Pacific Bell", which now is
-+$223.00 (previously the balance was $200.00).  This is done by looking
-+at the last entry for "Pacific Bell" in the ledger, adding $23.00 to
-+that amount, and writing the total in the balance column.  And the
-+money came from "Checking"--a withdrawal of $23.00--which leaves the
-+ending balance in "Checking" at $77.00.  This is a very manual
-+procedure; but that's where computers come in...
-+
-+   The transaction must balance to $0: $23 went to Pacific Bell, $23
-+came from Checking.  There is nothing left over to be accounted for,
-+since the money has simply moved from one account to another.  This is
-+the basis of double-entry accounting: that money never pops in or out of
-+existence; it is always a transaction from one account to another.
-+
-+   Keeping a general ledger is the same as keeping two separate ledgers:
-+One for Pacific Bell and one for Checking.  In that case, each time a
-+payment is written into one, you write a corresponding withdrawal into
-+the other.  This makes it easier to write in a "running balance", since
-+you don't have to look back at the last time the account was
-+referenced--but it also means having a lot of ledger books, if you deal
-+with multiple accounts.
-+
-+   Enter the beauty of computerized accounting.  The purpose of the
-+Ledger program is to make general ledger accounting simple, by keeping
-+track of the balances for you.  Your only job is to enter the
-+transactions.  If a transaction does not balance, Ledger displays an
-+error and indicates the incorrect transaction.(1)
-+
-+   In summary, there are two aspects of Ledger use: updating the ledger
-+data file, and using the Ledger tool to view the summarized result of
-+your entries.
-+
-+   And just for the sake of example--as a starting point for those who
-+want to dive in head-first--here are the ledger entries from above,
-+formatting as the ledger program wishes to see them:
-+
-+     2004/09/29 Pacific Bell
-+          Payable:Pacific Bell            $-200.00
-+          Equity:Opening Balances
-+
-+     2004/09/29 Checking
-+          Accounts:Checking                $100.00
-+          Equity:Opening Balances
-+
-+     2004/09/29 Pacific Bell
-+          Payable:Pacific Bell              $23.00
-+          Accounts:Checking
-+
-+   The account balances and registers in this file, if saved as
-+`ledger.dat', could be reported using:
-+
-+     $ ledger -f ledger.dat balance
-+     $ ledger -f ledger.dat register checking
-+     $ ledger -f ledger.dat register bell
-+
-+* Menu:
-+
-+* Building the program::
-+* Getting help::
-+
-+   ---------- Footnotes ----------
-+
-+   (1) In some special cases, it automatically balances this entry for
-+you.
-+
-+
-+File: ledger.info,  Node: Building the program,  Next: Getting help,  Prev: Introduction,  Up: Introduction
-+
-+1.1 Building the program
-+========================
-+
-+Ledger is written in ANSI C++, and should compile on any platform.  It
-+depends on the GNU multiprecision integer library (libgmp), and the
-+Perl regular expression library (libpcre).  It was developed using GNU
-+make and gcc 3.3, on a PowerBook running OS/X.
-+
-+   To build and install once you have these libraries on your system,
-+enter these commands:
-+
-+     ./configure && make install
-+
-+
-+File: ledger.info,  Node: Getting help,  Prev: Building the program,  Up: Introduction
-+
-+1.2 Getting help
-+================
-+
-+If you need help on how to use Ledger, or run into problems, you can
-+just the Ledger mailing list at the following Web address:
-+
-+     https://lists.sourceforge.net/lists/listinfo/ledger-discuss
-+
-+   You can also find help at the `#ledger' channel on the IRC server
-+`irc.freenode.net'.
-+
-+
-+File: ledger.info,  Node: Running Ledger,  Next: Keeping a ledger,  Prev: Introduction,  Up: Top
-+
-+2 Running Ledger
-+****************
-+
-+Ledger has a very simple command-line interface, named--enticing
-+enough--`ledger'.  It supports a few reporting commands, and a large
-+number of options for refining the output from those commands.  The
-+basic syntax of any ledger command is:
-+
-+     ledger [OPTIONS...] COMMAND [ARGS...]
-+
-+   Command options must always precede the command word.  After the
-+command word there may appear any number of arguments.  For most
-+commands, these arguments are regular expressions that cause the output
-+to relate only to transactions matching those regular expressions.  For
-+the `entry' command, the arguments have a special meaning, described
-+below.
-+
-+   The regular expressions arguments always match the account name that
-+a transaction refers to.  To match on the payee of the entry instead,
-+precede the regular expression with `--'.  For example, the following
-+balance command reports account totals for rent, food and movies, but
-+only those whose payee matches Freddie:
-+
-+     ledger bal rent food movies -- freddie
-+
-+   There are many, many command options available with the `ledger'
-+command, and it takes a while to master them.  However, none of them
-+are required to use the basic reporting commands.
-+
-+* Menu:
-+
-+* Usage overview::
-+* Commands::
-+* Options::
-+* Format strings::
-+* Value expressions::
-+* Period expressions::
-+* File format::
-+* Some typical queries::
-+* Budgeting and forecasting::
-+
-+
-+File: ledger.info,  Node: Usage overview,  Next: Commands,  Prev: Running Ledger,  Up: Running Ledger
-+
-+2.1 Usage overview
-+==================
-+
-+Before getting into the details of how to run Ledger, it will be easier
-+to introduce the features in the context of their typical usage.  To
-+that end, this section presents a series of recipes, gradually
-+introducing all of the command-line features of Ledger.
-+
-+   For the purpose of these examples, assume the environment variable
-+LEDGER is set to the file `sample.dat' (which is included in the
-+distribution), and that the contents of that file are:
-+
-+     = /^Expenses:Books/
-+       (Liabilities:Taxes)             -0.10
-+
-+     ~ Monthly
-+       Assets:Bank:Checking          $500.00
-+       Income:Salary
-+
-+     2004/05/01 * Checking balance
-+       Assets:Bank:Checking        $1,000.00
-+       Equity:Opening Balances
-+
-+     2004/05/01 * Investment balance
-+       Assets:Brokerage              50 AAPL @ $30.00
-+       Equity:Opening Balances
-+
-+     2004/05/14 * Pay day
-+       Assets:Bank:Checking          $500.00
-+       Income:Salary
-+
-+     2004/05/27 Book Store
-+       Expenses:Books                 $20.00
-+       Liabilities:MasterCard
-+
-+     2004/05/27 (100) Credit card company
-+       Liabilities:MasterCard         $20.00
-+       Assets:Bank:Checking
-+
-+   This sample file demonstrates a basic principle of accounting which
-+it is recommended you follow: Keep all of your accounts under five
-+parent Assets, Liabilities, Income, Expenses and Equity.  It is
-+important to do so in order to make sense out of the following examples.
-+
-+2.1.1 Checking balances
-+-----------------------
-+
-+Ledger has seven basic commands, but by far the most often used are
-+`balance' and `register'.  To see a summary balance of all accounts,
-+use:
-+
-+     ledger bal
-+
-+   `bal' is a short-hand for `balance'.  This command prints out the
-+summary totals of the five parent accounts used in `sample.dat':
-+
-+                $1,480.00
-+                  50 AAPL  Assets
-+               $-2,500.00  Equity
-+                   $20.00  Expenses
-+                 $-500.00  Income
-+                   $-2.00  Liabilities
-+     --------------------
-+               $-1,502.00
-+                  50 AAPL
-+
-+   None of the child accounts are shown, just the parent account totals.
-+We can see that in `Assets' there is $1,480.00, and 50 shares of Apple
-+stock.  There is also a negative grand total.  Usually the grand total
-+is zero, which means that all accounts balance(1).  In this case, since
-+the 50 shares of Apple stock cost $1,500.00 dollars, then these two
-+amounts balance each other in the grand total.  The extra $2.00 comes
-+from a virtual transaction being added by the automatic entry at the
-+top of the file.  The entry is virtual because the account name was
-+surrounded by parentheses in an automatic entry.  Automatic entries
-+will be discussed later, but first let's remove the virtual transaction
-+from the balance report by using the `--real' option:
-+
-+     ledger --real bal
-+
-+   Now the report is:
-+
-+                $1,480.00
-+                  50 AAPL  Assets
-+               $-2,500.00  Equity
-+                   $20.00  Expenses
-+                 $-500.00  Income
-+     --------------------
-+               $-1,500.00
-+                  50 AAPL
-+
-+   Since the liability was a virtual transaction, it has dropped from
-+the report and we see that final total is balanced.
-+
-+   But we only know that it balances because `sample.dat' is quite
-+simple, and we happen to know that the 50 shares of Apple stock cost
-+$1,500.00.  We can verify that things really balance by reporting the
-+Apple shares in terms of their cost, instead of their quantity.  To do
-+this requires the `--basis', or `-B', option:
-+
-+     ledger --real -B bal
-+
-+   This command reports:
-+
-+                $2,980.00  Assets
-+               $-2,500.00  Equity
-+                   $20.00  Expenses
-+                 $-500.00  Income
-+
-+   With the basis cost option, the grand total has disappeared, as it is
-+now zero.  The confirms that the cost of everything balances to zero,
-+_which must always be true_.  Reporting the real basis cost should
-+never yield a remainder(2).
-+
-+2.1.1.1 Sub-account balances
-+............................
-+
-+The totals reported by the balance command are only the topmost parent
-+accounts.  To see the totals of all child accounts as well, use the
-+`-s' option:
-+
-+     ledger --real -B -s bal
-+
-+   This reports:
-+
-+                $2,980.00  Assets
-+                $1,480.00    Bank:Checking
-+                $1,500.00    Brokerage
-+               $-2,500.00  Equity:Opening Balances
-+                   $20.00  Expenses:Books
-+                 $-500.00  Income:Salary
-+
-+   This shows that the `Assets' total is made up from two child
-+account, but that the total for each of the other accounts comes from
-+one child account.
-+
-+   Sometimes you may have a lot of children, nested very deeply, but
-+only want to report the first two levels.  This can be done with a
-+display predicate, using a value expression.  In the value expression,
-+`T' represents the reported total, and `l' is the display level for the
-+account:
-+
-+     ledger --real -B -d "T&l<=2" bal
-+
-+   This reports:
-+
-+                $2,980.00  Assets
-+                $1,480.00    Bank
-+                $1,500.00    Brokerage
-+               $-2,500.00  Equity:Opening Balances
-+                   $20.00  Expenses:Books
-+                 $-500.00  Income:Salary
-+
-+   Instead of reporting `Bank:Checking' as a child of `Assets', it
-+report only `Bank', since that account is a nesting level of 2, while
-+`Checking' is at level 3.
-+
-+   To review the display predicate used--`T&l<=2'--this rather terse
-+expression means: Display an account only if it has a non-zero total
-+(`T'), and its nesting level is less than or equal to 2 (`l<=2').
-+
-+2.1.1.2 Specific account balances
-+.................................
-+
-+While reporting the totals for all accounts can be useful, most often
-+you will want to check the balance of a specific account or accounts.
-+To do this, put one or more account names after the balance command.
-+Since these names are really regular expressions, you can use partial
-+names if you wish:
-+
-+     ledger bal checking
-+
-+   Reports:
-+
-+                $1,480.00  Assets:Bank:Checking
-+
-+   Any number of names may be used:
-+
-+     ledger bal checking broker liab
-+
-+   Reports:
-+
-+                $1,480.00  Assets:Bank:Checking
-+                  50 AAPL  Assets:Brokerage
-+                   $-2.00  Liabilities
-+
-+   In this case no grand total is reported, because you are asking for
-+specific account balances.
-+
-+   For those comfortable with regular expressions, any Perl regexp is
-+allowed:
-+
-+     ledger bal ^assets.*checking ^liab
-+
-+   Reports:
-+
-+                $1,480.00  Assets:Bank:Checking
-+                   $-2.00  Liabilities:Taxes
-+
-+2.1.2 The register report
-+-------------------------
-+
-+While the `balance' command can be very handy for checking account
-+totals, by far the most powerful of Ledger's reporting tools is the
-+`register' command.  In fact, internally both commands use the same
-+logic, but report the results differently: `balance' shows the summary
-+totals, while `register' reports each transaction and how it
-+contributes to that total.
-+
-+   Paradoxically, the most basic form of `register' is almost never
-+used, since it displays every transaction:
-+
-+     ledger reg
-+
-+   `reg' is a short-hand for `register'.  This command reports:
-+
-+     2004/05/01 Checking balance     Assets:Bank:Checking      $1,000.00    $1,000.00
-+                                     Equity:Opening Balan..   $-1,000.00            0
-+     2004/05/01 Investment balance   Assets:Brokerage            50 AAPL      50 AAPL
-+                                     Equity:Opening Balan..   $-1,500.00   $-1,500.00
-+                                                                              50 AAPL
-+     2004/05/14 Pay day              Assets:Bank:Checking        $500.00   $-1,000.00
-+                                                                              50 AAPL
-+                                     Income:Salary              $-500.00   $-1,500.00
-+                                                                              50 AAPL
-+     2004/05/27 Book Store           Expenses:Books               $20.00   $-1,480.00
-+                                                                              50 AAPL
-+                                     Liabilities:MasterCard      $-20.00   $-1,500.00
-+                                                                              50 AAPL
-+                                     (Liabilities:Taxes)          $-2.00   $-1,502.00
-+                                                                              50 AAPL
-+     2004/05/27 Credit card company  Liabilities:MasterCard       $20.00   $-1,482.00
-+                                                                              50 AAPL
-+                                     Assets:Bank:Checking        $-20.00   $-1,502.00
-+                                                                              50 AAPL
-+
-+   This rather verbose output shows every account transaction in
-+`sample.dat', and how it affects the running total.  The final total is
-+identical to what we saw with the plain `balance' command.  To see how
-+things really balance, we can use `--real -B', just as we did with
-+`balance':
-+
-+     ledger --real -B reg
-+
-+   Reports:
-+
-+     2004/05/01 Checking balance     Assets:Bank:Checking      $1,000.00    $1,000.00
-+                                     Equity:Opening Balan..   $-1,000.00            0
-+     2004/05/01 Investment balance   Assets:Brokerage          $1,500.00    $1,500.00
-+                                     Equity:Opening Balan..   $-1,500.00            0
-+     2004/05/14 Pay day              Assets:Bank:Checking        $500.00      $500.00
-+                                     Income:Salary              $-500.00            0
-+     2004/05/27 Book Store           Expenses:Books               $20.00       $20.00
-+                                     Liabilities:MasterCard      $-20.00            0
-+     2004/05/27 Credit card company  Liabilities:MasterCard       $20.00       $20.00
-+                                     Assets:Bank:Checking        $-20.00            0
-+
-+   Here we see that everything balances to zero in the end, as it must.
-+
-+2.1.2.1 Specific register queries
-+.................................
-+
-+The most common use of the register command is to summarize
-+transactions based on the account(s) they affect.  Using `sample.dat'
-+as as example, we could look at all book purchases using:
-+
-+     ledger reg books
-+
-+   Reports:
-+
-+     2004/05/29 Book Store           Expenses:Books               $20.00       $20.00
-+
-+   If a double-dash (`--') occurs in the list of regular expressions,
-+any following arguments are matched against payee names, instead of
-+account names:
-+
-+     ledger reg ^liab -- credit
-+
-+   Reports:
-+
-+     2004/05/29 Credit card company  Liabilities:MasterCard       $20.00       $20.00
-+
-+   There are many reporting options for tailoring which transactions are
-+found, and also how to summarize the various amounts and totals that
-+result.  These are plumbed in greater depth below.
-+
-+2.1.3 Selecting transactions
-+----------------------------
-+
-+Although the easiest way to use the register is to report all the
-+transactions affecting a set of accounts, it can often result in more
-+information than you want.  To cope with an ever-growing amount of
-+data, there are several options which can help you pinpoint your report
-+to exactly the transactions that interest you most.  This is called the
-+"calculation" phase of Ledger.  All of its related options are
-+documented under `--help-calc'.
-+
-+2.1.3.1 By date
-+...............
-+
-+`--current'(`-c') displays entries occurring on or before the current
-+date.  Any entry recorded for a future date will be ignored, as if it
-+had not been seen.  This is useful if you happen to pre-record entries,
-+but still wish to view your balances in terms of what is available
-+today.
-+
-+   `--begin DATE' (`-b DATE') limits the report to only those entries
-+occurring on or after DATE.  The running total in the register will
-+start at zero with the first transaction, even if there are earlier
-+entries.
-+
-+   To limit the display only, but still add earlier transactions to the
-+running total, use the display expression `-d 'd>=[DATE]''):
-+
-+     ledger --basis -b may -d 'd>=[5/14]' reg ^assets
-+
-+   Reports:
-+
-+     2004/05/14 Pay day              Assets:Bank:Checking        $500.00    $3,000.00
-+     2004/05/27 Credit card company  Assets:Bank:Checking        $-20.00    $2,980.00
-+
-+   In this example, the displayed transactions start from `5/14', but
-+the calculated total starts from the beginning of `may'.
-+
-+   `--end DATE' (`-e DATE') states when reporting should end, both
-+calculation and display.  The ending date is inclusive.
-+
-+   The DATE argument to the `-b' and `-e' options can be rather
-+flexible.  Assuming the current date to be November 15, 2004, then all
-+of the following are equivalent:
-+
-+     ledger -b oct bal
-+     ledger -b "this oct" bal
-+     ledger -b 2004/10 bal
-+     ledger -b 10 bal
-+     ledger -b last bal
-+     ledger -b "last month" bal
-+
-+   To constrain the report to a specific time period, use `--period'
-+(`-p').  A time period may have both a beginning and an end, or
-+neither, as well as a specified interval.  Here are a few examples:
-+
-+     ledger -p 2004 bal
-+     ledger -p august bal
-+     ledger -p "from aug to oct" bal
-+     ledger -p "daily from 8/1 to 8/15" bal
-+     ledger -p "weekly since august" bal
-+     ledger -p "monthly from feb to oct" bal
-+     ledger -p "quarterly in 2004" bal
-+     ledger -p yearly bal
-+
-+   See *note Period expressions:: for more on syntax.  Also, all of the
-+options `-b', `-e' and `-p' may be used together, but whatever
-+information occurs last takes priority.  An example of such usage (in a
-+script, perhaps) would be:
-+
-+     ledger -b 2004 -e 2005 -p monthly reg ^expenses
-+
-+   This command is identical to:
-+
-+     ledger -p "monthly in 2004" reg ^expenses
-+
-+   The transactions within a period may be sorted using
-+`--period-sort', which takes a value expression.  This is similar to
-+the `--sort' option, except that it sorts within each period entry,
-+rather than sorting all transactions in the report.  See the
-+documentation on `--sort' below for more details.
-+
-+2.1.3.2 By status
-+.................
-+
-+By default, all regular transactions are included in each report.  To
-+limit the report to certain kinds of transactions, use one or more of
-+the following options:
-+
-+`-C, --cleared'
-+     Consider only cleared transactions.
-+
-+`-U, --uncleared'
-+     Consider only uncleared and pending transactions.
-+
-+`-R, --real'
-+     Consider only real (non-virtual) transactions.
-+
-+`-L, --actual'
-+     Consider only actual (non-automated) transactions.
-+
-+   Cleared transactions are indicated by an asterix placed just before
-+the payee name in a transaction.  The meaning of this flag is up to the
-+user, but typically it means that an entry has been seen on a financial
-+statement.  Pending transactions use an exclamation mark in the same
-+position, but are mainly used only by reconciling software.  Uncleared
-+transactions are for things like uncashed checks, credit charges that
-+haven't appeared on a statement yet, etc.
-+
-+   Real transactions are all non-virtual transactions, where the account
-+name is not surrounded by parentheses or square brackets.  Virtual
-+transactions are useful for showing a transfer of money that never
-+really happened, like money set aside for savings without actually
-+transferring it from the parent account.
-+
-+   Actual transactions are those not generated, either as part of an
-+automated entry, or a budget or forecast report.  A useful of when you
-+might like to filter out generated transactions is with a budget:
-+
-+     ledger --budget --actual reg ^expenses
-+
-+   This command outputs all transactions affecting a budgeted account,
-+but without subtracting the budget amount (because the generated
-+transactions are suppressed with `--actual').  The report shows how
-+much you actually spent on budgeted items.
-+
-+2.1.3.3 By relationship
-+.......................
-+
-+Normally, a register report includes only the transactions that match
-+the regular expressions specified after the command word.  For example,
-+to report all expenses:
-+
-+     ledger reg ^expenses
-+
-+   This reports:
-+
-+     2004/05/29 Book Store           Expenses:Books               $20.00       $20.00
-+
-+   Using `--related' (`-r') reports the transactions that did not match
-+your query, but only in entries that otherwise would have matched.
-+This has the effect of indicating where money came from, or when to:
-+
-+     ledger -r reg ^expenses
-+
-+   Reports:
-+
-+     2004/05/29 Book Store           Liabilities:MasterCard       $20.00       $20.00
-+
-+2.1.3.4 By budget
-+.................
-+
-+There is more information about budgeting and forecasting in *note
-+Budgeting and forecasting::.  Basically, if you have any period entries
-+in your ledger file, you can use these options.  A period entry looks
-+like:
-+
-+     ~ Monthly
-+       Assets:Bank:Checking         $500.00
-+       Income:Salary
-+
-+   The difference from a regular entry is that the first line begins
-+with a tilde (~), and instead of a payee there's a period expression
-+(*note Period expressions::).  Otherwise, a period entry is in every
-+other way the same as a regular entry.
-+
-+   With such an entry in your ledger file, the `--budget' option will
-+report only transactions that match a budgeted account.  Using
-+`sample.dat' from above:
-+
-+     ledger --budget reg ^income
-+
-+   Reports:
-+
-+     2004/05/01 Budget entry         Income:Salary               $500.00      $500.00
-+     2004/05/14 Pay day              Income:Salary              $-500.00            0
-+
-+   The final total is zero, indicating that the budget matched exactly
-+for the reported period.  Budgeting is most often helpful with period
-+reporting; for example, to show monthly budget results use `--budget -p
-+monthly'.
-+
-+   The `--add-budget' option reports all matching transactions in
-+addition to budget transactions; while `--unbudgeted' shows only those
-+that don't match a budgeted account.  To summarize:
-+
-+`--budget'
-+     Show transactions matching budgeted accounts.
-+
-+`--unbudgeted'
-+     Show transactions matching unbudgeted accounts.
-+
-+`--add-budget'
-+     Show both budgeted and unbudgeted transactions together (i.e., add
-+     the generated budget transactions to the regular report).
-+
-+   A report with the `--forecast' option will add budgeted transactions
-+while the specified value expression is true.  For example:
-+
-+     ledger --forecast 'd<[2005] reg ^income
-+
-+   Reports:
-+
-+     2004/05/14 Pay day              Income:Salary              $-500.00     $-500.00
-+     2004/12/01 Forecast entry       Income:Salary              $-500.00   $-1,000.00
-+     2005/01/01 Forecast entry       Income:Salary              $-500.00   $-1,500.00
-+
-+   The date this report was made was November 5, 2004; the reason the
-+first forecast entry is in december is that forecast entries are only
-+added for the future, and they only stop after the value expression has
-+matched at least once, which is why the January entry appears.  A
-+forecast report can be very useful for determining when money will run
-+out in an account, or for projecting future cash flow:
-+
-+     ledger --forecast 'd<[2008]' -p yearly reg ^inc ^exp
-+
-+   This reports balances projected income against projected expenses,
-+showing the resulting total in yearly intervals until 2008.  For the
-+case of `sample.dat', which has no budgeted expenses, the result of the
-+above command (in November 2004) is:
-+
-+     2004/01/01 - 2004/12/31         Income:Salary            $-1,000.00   $-1,000.00
-+                                     Expenses:Books               $20.00     $-980.00
-+     2005/01/01 - 2005/12/31         Income:Salary            $-6,000.00   $-6,980.00
-+     2006/01/01 - 2006/12/31         Income:Salary            $-6,000.00  $-12,980.00
-+     2007/01/01 - 2007/12/31         Income:Salary            $-6,000.00  $-18,980.00
-+     2008/01/01 - 2008/01/01         Income:Salary              $-500.00  $-19,480.00
-+
-+2.1.3.5 By value expression
-+...........................
-+
-+Value expressions can be quite complex, and are treated more fully in
-+*note Value expressions::.  They can be used for limiting a report with
-+`--limit' (`-l').  The following command report income since august,
-+but expenses since october:
-+
-+     ledger -l '(/income/&d>=[aug])|(/expenses/&d>=[oct])' reg
-+
-+   The basic form of this value expression is `(A&B)|(A&B)'.  The `A'
-+in each part matches against an account name with `/name/', while each
-+`B' part compares the date of the transaction (`d') with a specified
-+month.  The resulting report will contain only transactions which match
-+the value expression.
-+
-+   Another use of value expressions is to calculate the amount reported
-+for each line of a register report, or for computing the subtotal of
-+each account shown in a balance report.  This example divides each
-+transaction amount by two:
-+
-+     ledger -t 'a/2' reg ^exp
-+
-+   The `-t' option doesn't affect the running total, only how the
-+transaction amount is displayed.  To change the running total, use
-+`-T'.  In that case, you will likely want to use the total (`O')
-+instead of the amount (`a'):
-+
-+     ledger -T 'O/2' reg ^exp
-+
-+2.1.4 Massaging register output
-+-------------------------------
-+
-+Even after filtering down your data to just the transactions you're
-+interested in, the default reporting method of one transaction per line
-+is often still too much.  To combat this complexity, it is possible to
-+ask Ledger to report the details to you in many different forms,
-+summarized in various ways.  This is the "display" phase of Ledger, and
-+is documented under `--help-disp'.
-+
-+2.1.4.1 Summarizing
-+...................
-+
-+When multiple transactions relate to a single entry, they are reported
-+as part of that entry.  For example, in the case of `sample.dat':
-+
-+     ledger reg -- book
-+
-+   Reports:
-+
-+     2004/05/29 Book Store           Expenses:Books               $20.00       $20.00
-+                                     Liabilities:MasterCard      $-20.00            0
-+                                     (Liabilities:Taxes)          $-2.00       $-2.00
-+
-+   All three transactions are part of one entry, and as such the entry
-+details are printed only once.  To report every entry on a single line,
-+use `-n' to collapse entries with multiple transactions:
-+
-+     ledger -n reg -- book
-+
-+   Reports:
-+
-+     2004/05/29 Book Store           <Total>                      $-2.00       $-2.00
-+
-+   In the balance report, `-n' causes the grand total not to be
-+displayed at the bottom of the report.
-+
-+   If an account occurs more than once in a report, it is possible to
-+combine them all and report the total per-account, using `-s'.  For
-+example, this command:
-+
-+     ledger -B reg ^assets
-+
-+   Reports:
-+
-+     2004/05/01 Checking balance     Assets:Bank:Checking      $1,000.00    $1,000.00
-+     2004/05/01 Investment balance   Assets:Brokerage          $1,500.00    $2,500.00
-+     2004/05/14 Pay day              Assets:Bank:Checking        $500.00    $3,000.00
-+     2004/05/27 Credit card company  Assets:Bank:Checking        $-20.00    $2,980.00
-+
-+   But if the `-s' option is added, the result becomes:
-+
-+     2004/05/01 - 2004/05/29         Assets:Bank:Checking      $1,480.00    $1,480.00
-+                                     Assets:Brokerage          $1,500.00    $2,980.00
-+
-+   When account subtotaling is used, only one entry is printed, and the
-+date and name reflect the range of the combined transactions.
-+
-+   With `-P', transactions relating to the same payee are combined.  In
-+this case, the date of the combined entry is that of the latest
-+transaction.
-+
-+   `-x' changes the payee name for each transaction to be the same as
-+the commodity it uses.  This can be especially useful combined with
-+other options, like `-P'.  For example:
-+
-+     ledger -Px reg ^assets
-+
-+   Reports:
-+
-+     2004/05/29 $                    Assets:Bank:Checking      $1,480.00    $1,480.00
-+     2004/05/01 AAPL                 Assets:Brokerage            50 AAPL    $1,480.00
-+                                                                              50 AAPL
-+
-+   This reports shows the subtotal for each commodity held, and where it
-+is located.  To see the basis cost, or initial investment, add `-B'.
-+Applied to the example above:
-+
-+     2004/05/29 $                    Assets:Bank:Checking      $1,480.00    $1,480.00
-+     2004/05/01 AAPL                 Assets:Brokerage          $1,500.00    $2,980.00
-+
-+   The only other options which affect summarized totals is `-E', which
-+works only in the balance report.  In this case, it shows matching
-+accounts with a zero a balance, which are ordinarily excluded.  This
-+can be useful to see all the accounts involved in a report, even if
-+some have no total.
-+
-+2.1.4.2 Quick periods
-+.....................
-+
-+Although the `-p' option (also `--period') is much more versatile,
-+there are other options to make the most common period reports easier:
-+
-+`-W, --weekly'
-+     Show weekly sub-totals.  Same as `-p weekly'.
-+
-+`-M, --monthly'
-+     Show monthly sub-totals.  Same as `-p monthly'.
-+
-+`-Y, --yearly'
-+     Show yearly sub-totals.  Same as `-p yearly'.
-+
-+   There is one kind of period report cannot be done with `-p'.  This
-+is the `--dow', or "days of the week" report, which shows summarized
-+totals for each day of the week.  The following examples shows a "day
-+of the week" report of income and expenses:
-+
-+     ledger --dow reg ^inc ^exp
-+
-+   Reports:
-+
-+     2004/05/27 Thursdays            Expenses:Books               $20.00       $20.00
-+     2004/05/14 Fridays              Income:Salary              $-500.00     $-480.00
-+
-+2.1.4.3 Ordering and width
-+..........................
-+
-+The transactions displayed in a report are shown in the same order as
-+they appear in the ledger file.  To change the order and sort a report,
-+use the `--sort' option.  `--sort' takes a value expression to
-+determine the value to sort against, making it possible to sort
-+according to complex criteria.  Here are some simple and useful
-+examples:
-+
-+     ledger --sort d reg ^exp    # sort by date
-+     ledger --sort t reg ^exp    # sort by amount total
-+     ledger --sort -t reg ^exp   # reverse sort by amount total
-+     ledger --sort Ut reg ^exp   # sort by abs amount total
-+
-+   For the balance report, you will want to use `T' instead of `t':
-+
-+     ledger --sort T reg ^exp    # sort by amount total
-+     ledger --sort -T reg ^exp   # reverse sort by amount total
-+     ledger --sort UT reg ^exp   # sort by abs amount total
-+
-+   The `--sort' options sorts all transactions in a report.  If periods
-+are used (such as `--monthly'), this can get somewhat confusing.  In
-+that case, you'll probably want to sort within periods using
-+`--period-sort' instead of `--sort'.
-+
-+   And if the register seems too cramped, and you have a lot of screen
-+real estate, you can use `-w' to format the report within 132 acolumns,
-+instead of 80.  You are more likely then to see full payee and account
-+names, as well as properly formatted totals when long-named commodities
-+are used.
-+
-+   If you want only the first or last N entries to be printed--which can
-+be very useful for viewing the last 10 entries in your checking
-+account, while also showing the cumulative balance from all
-+entries--use the `--head' and/or `--tail' options.  The two options may
-+be used simultaneously, for example:
-+
-+     ledger --tail 20 reg checking
-+
-+   If the output from your command is very long, Ledger can output the
-+data to a pager utility, such as `more' or `less':
-+
-+     ledger --pager /usr/bin/less reg checking
-+
-+2.1.4.4 Averages and percentages
-+................................
-+
-+To see the running total changed to a running average, use `-A'.  The
-+final transaction's total will be the overall average of all displayed
-+transactions.  The works in conjunction with period reporting, so that
-+you can see your monthly average expenses with:
-+
-+     ledger -AM  reg ^expenses:food
-+     ledger -AMn reg ^expenses
-+
-+   This works in the balance report too:
-+
-+     ledger -AM  bal ^expenses:food
-+     ledger -AMs bal ^expenses
-+
-+   The `-D' option changes the running average into a deviation from
-+the running average.  This only makes sense in the register report,
-+however.
-+
-+     ledger -DM reg ^expenses:food
-+
-+   In the balance report only, `-%' changes the reported totals into a
-+percentage of the parent account.  This kind of report is confusing if
-+negative amounts are involved, and doesn't work at all if multiple
-+commodities occur in an account's history.  It has a somewhat limited
-+usefulness, therefore, but in certain cases it can be handy, such as
-+reviewing overall expenses:
-+
-+     ledger -%s -S T bal ^expenses
-+
-+2.1.4.5 Reporting total data
-+............................
-+
-+Normally in the `xml' report, only transaction amounts are printed.  To
-+include the running total under a `<total>' tag, use `--totals'.  This
-+does not affect any other report.
-+
-+   In the register report only, the output can be changed with `-j' to
-+show only the date and the amount--without commodities.  This only
-+makes sense if a single commodity appears in the report, but can be
-+quite useful for scripting, or passing the data to Gnuplot.  To show
-+only the date and running total, use `-J'.
-+
-+2.1.4.6 Display by value expression
-+...................................
-+
-+With `-d' you can decide which transactions (or accounts in the balance
-+report) are displayed, according to a value expression.  The computed
-+total is not affected, only the display.  This can be very useful for
-+shortening a report without changing the running total:
-+
-+     ledger -d 'd>=[last month]' reg checking
-+
-+   This command shows the checking account's register, beginning from
-+last month, but with the running total reflecting the entire history of
-+the account.
-+
-+2.1.4.7 Change report format
-+............................
-+
-+When dates are printed in any report, the default format is `%Y/%m/%d',
-+which yields dates of the form `YYYY/mm/dd'.  This can be changed with
-+`-y', whose argument is a `strftime' string--see your system's C
-+library documentation for the allowable codes.  Mostly you will want to
-+use `%Y', `%m' and `%d', in whatever combination is convenient for your
-+locale.
-+
-+   To change the format of the entire reported line, use `-F'.  It
-+supports quite a large number of options, which are all documented in
-+*note Format strings::.  In addition, each specific kind of report
-+(except for `xml') can be changed using one of the following options:
-+
-+`--balance-format'
-+     `balance' report.  Default:
-+          %20T  %2_%-a\n
-+
-+`--register-format'
-+     `register' report.  Default:
-+          %D %-.20P %-.22A %12.66t %12.80T\n%/%32|%-.22A %12.66t %12.80T\n
-+
-+`--print-format'
-+     `print' report.  Default:
-+          %D  %-.35P %-.38A %22.108t %22.132T\n%/%48|%-.38A %22.108t %22.132T\n
-+
-+`--plot-amount-format'
-+     `register' report when `-j' (plot amount) is used.  Default:
-+          %D %(St)\n
-+
-+`--plot-total-format'
-+     `register' report when `-J' (plot total) is used.  Default:
-+          %D %(ST)\n
-+
-+`--equity-format'
-+     `equity' report.  Default:
-+          \n%D %Y%C%P\n    %-34W  %12o%n\n%/    %-34W  %12o%n\n
-+
-+`--prices-format'
-+     `prices' report.  Default:
-+          \n%D %Y%C%P\n%/    %-34W  %12t\n
-+
-+`--wide-register-format'
-+     `register' report when `-w' (wide) is used.  Default:
-+          %D  %-.35P %-.38A %22.108t %22.132T\n%/%48|%-.38A %22.108t %22.132T\n
-+
-+2.1.5 Standard queries
-+----------------------
-+
-+If your ledger file uses the standard top-level accounts: Assets,
-+Liabilities, Income, Expenses, Equity: then the following queries will
-+enable you to generate some typical accounting reports from your data.
-+
-+   Your _net worth_ can be determined by balancing assets against
-+liabilities:
-+
-+     ledger bal ^assets ^liab
-+
-+   By removing long-term investment and loan accounts, you can see your
-+current net liquidity (or liquid net worth):
-+
-+     ledger bal ^assets ^liab -retirement -brokerage -loan
-+
-+   Balancing expenses against income yields your _cash flow_, or net
-+profit/loss:
-+
-+     ledger bal ^exp ^inc
-+
-+   In this case, if the number is positive it means you spent more than
-+you earned during the report period.
-+
-+   The most often used command is the "balance" command:
-+
-+     export LEDGER=/home/johnw/doc/ledger.dat
-+     ledger balance
-+
-+   Here I've set my Ledger environment variable to point to where my
-+ledger file is hiding.  Thereafter, I needn't specify it again.
-+
-+2.1.6 Reporting balance totals
-+------------------------------
-+
-+The balance command prints out the summarized balances of all my
-+top-level accounts, excluding sub-accounts.  In order to see the
-+balances for a specific account, just specify a regular expression
-+after the balance command:
-+
-+     ledger balance expenses:food
-+
-+   This will show all the money that's been spent on food, since the
-+beginning of the ledger.  For food spending just this month
-+(September), use:
-+
-+     ledger -p sep balance expenses:food
-+
-+   Or maybe you want to see all of your assets, in which case the -s
-+(show sub-accounts) option comes in handy:
-+
-+     ledger -s balance ^assets
-+
-+   To exclude a particular account, use a regular expression with a
-+leading minus sign.  The following will show all expenses, but without
-+food spending:
-+
-+     ledger balance expenses -food
-+
-+2.1.7 Reporting percentages
-+---------------------------
-+
-+There is no built-in way to report transaction amounts or account
-+balances in terms of percentages
-+
-+   ---------- Footnotes ----------
-+
-+   (1) It is impossible for accounts not to balance in ledger; it
-+reports an error if a transaction does not balance
-+
-+   (2) If it ever does, then generated transactions are involved, which
-+can be removed using `--actual'
-+
-+
-+File: ledger.info,  Node: Commands,  Next: Options,  Prev: Usage overview,  Up: Running Ledger
-+
-+2.2 Commands
-+============
-+
-+2.2.1 balance
-+-------------
-+
-+The `balance' command reports the current balance of all accounts.  It
-+accepts a list of optional regexps, which confine the balance report to
-+the matching accounts.  If an account contains multiple types of
-+commodities, each commodity's total is reported separately.
-+
-+2.2.2 register
-+--------------
-+
-+The `register' command displays all the transactions occurring in a
-+single account, line by line.  The account regexp must be specified as
-+the only argument to this command.  If any regexps occur after the
-+required account name, the register will contain only those
-+transactions that match.  Very useful for hunting down a particular
-+transaction.
-+
-+   The output from `register' is very close to what a typical
-+checkbook, or single-account ledger, would look like.  It also shows a
-+running balance.  The final running balance of any register should
-+always be the same as the current balance of that account.
-+
-+   If you have Gnuplot installed, you may plot the amount or running
-+total of any register by using the script `report', which is included
-+in the Ledger distribution.  The only requirement is that you add
-+either `-j' or `-J' to your register command, in order to plot either
-+the amount or total column, respectively.
-+
-+2.2.3 print
-+-----------
-+
-+The `print' command prints out ledger entries in a textual format that
-+can be parsed by Ledger.  They will be properly formatted, and output
-+in the most economic form possible.  The "print" command also takes a
-+list of optional regexps, which will cause only those transactions
-+which match in some way to be printed.
-+
-+   The `print' command can be a handy way to clean up a ledger file
-+whose formatting has gotten out of hand.
-+
-+2.2.4 output
-+------------
-+
-+The `output' command is very similar to the `print' command, except
-+that it attempts to replicate the specified ledger file exactly.  The
-+format of the command is:
-+
-+     ledger -f FILENAME output FILENAME
-+
-+   Where `FILENAME' is the name of the ledger file to output.  The
-+reason for specifying this command is that only entries contained
-+within that file will be output, and not an included entries (as can
-+happen with the `print' command).
-+
-+2.2.5 xml
-+---------
-+
-+The `xml' command outputs results similar to what `print' and
-+`register' display, but as an XML form.  This data can then be read in
-+and processed.  Use the `--totals' option to include the running total
-+with each transaction.
-+
-+2.2.6 emacs
-+-----------
-+
-+The `emacs' command outputs results in a form that can be read directly
-+by Emacs Lisp.  The format of the sexp is:
-+
-+     ((BEG-POS CLEARED DATE CODE PAYEE
-+       (ACCOUNT AMOUNT)...)  ; list of transactions
-+      ...)                   ; list of entries
-+
-+2.2.7 equity
-+------------
-+
-+The `equity' command prints out accounts balances as if they were
-+entries.  This makes it easy to establish the starting balances for an
-+account, such as when *note Archiving previous years::.
-+
-+2.2.8 prices
-+------------
-+
-+The `prices' command displays the price history for matching
-+commodities.  The `-A' flag is useful with this report, to display the
-+running average price, or `-D' to show each price's deviation from that
-+average.
-+
-+   There is also a `pricesdb' command which outputs the same
-+information as `prices', but does in a format that can be parsed by
-+Ledger.
-+
-+2.2.9 entry
-+-----------
-+
-+The `entry' commands simplifies the creation of new entries.  It works
-+on the principle that 80% of all transactions are variants of earlier
-+transactions.  Here's how it works:
-+
-+   Say you currently have this transaction in your ledger file:
-+
-+     2004/03/15 * Viva Italiano
-+         Expenses:Food                       $12.45
-+         Expenses:Tips                        $2.55
-+         Liabilities:MasterCard             $-15.00
-+
-+   Now it's `2004/4/9', and you've just eating at `Viva Italiano'
-+again.  The exact amounts are different, but the overall form is the
-+same.  With the `entry' command you can type:
-+
-+     ledger entry 2004/4/9 viva food 11 tips 2.50
-+
-+   This produces the following output:
-+
-+     2004/04/09 Viva Italiano
-+         Expenses:Food                       $11.00
-+         Expenses:Tips                        $2.50
-+         Liabilities:MasterCard             $-13.50
-+
-+   It works by finding a past transaction matching the regular
-+expression `viva', and assuming that any accounts or amounts specified
-+will be similar to that earlier transaction.  If Ledger does not
-+succeed in generating a new entry, an error is printed and the exit
-+code is set to `1'.
-+
-+   There is a shell script in the distribution's `scripts' directory
-+called `entry', which simplifies the task of adding a new entry to your
-+ledger.  It launches `vi' to confirm that the entry looks appropriate.
-+
-+   Here are a few more examples of the `entry' command, assuming the
-+above journal entry:
-+
-+     ledger entry 4/9 viva 11.50
-+     ledger entry 4/9 viva 11.50 checking # (from `checking')
-+     ledger entry 4/9 viva food 11.50 tips 8
-+     ledger entry 4/9 viva food 11.50 tips 8 cash
-+     ledger entry 4/9 viva food $11.50 tips $8 cash
-+     ledger entry 4/9 viva dining "DM 11.50"
-+
-+
-+File: ledger.info,  Node: Options,  Next: Format strings,  Prev: Commands,  Up: Running Ledger
-+
-+2.3 Options
-+===========
-+
-+With all of the reports, command-line options are useful to modify the
-+output generated.  These command-line options always occur before the
-+command word.  This is done to distinguish options from exclusive
-+regular expressions, which also begin with a dash.  The basic form for
-+most commands is:
-+
-+     ledger [OPTIONS] COMMAND [REGEXPS...] [-- [REGEXPS...]]
-+
-+   The OPTIONS and REGEXPS expressions are both optional.  You could
-+just use `ledger balance', without any options--which prints a summary
-+of all accounts.  But for more specific reporting, or to change the
-+appearance of the output, options are needed.
-+
-+* Menu:
-+
-+* Basic options::
-+* Report filtering::
-+* Output customization::
-+* Commodity reporting::
-+* Environment variables::
-+
-+
-+File: ledger.info,  Node: Basic options,  Next: Report filtering,  Prev: Options,  Up: Options
-+
-+2.3.1 Basic options
-+-------------------
-+
-+These are the most basic command options.  Most likely, the user will
-+want to set them using *note Environment variables::, instead of using
-+actual command-line options:
-+
-+   `--help' (`-h') prints a summary of all the options, and what they
-+are used for.  This can be a handy way to remember which options do
-+what.  This help screen is also printed if ledger is run without a
-+command.
-+
-+   `--version' (`-v') prints the current version of ledger and exits.
-+This is useful for sending bug reports, to let the author know which
-+version of ledger you are using.
-+
-+   `--file FILE' (`-f FILE') reads FILE as a ledger file.  This command
-+may be used multiple times.  FILE may also be a list of file names
-+separated by colons.  Typically, the environment variable `LEDGER_FILE'
-+is set, rather than using this command-line option.
-+
-+   `--output FILE' (`-o FILE') redirects output from any command to
-+FILE.  By default, all output goes to standard output.
-+
-+   `--init-file FILE' (`-i FILE') causes FILE to be read by ledger
-+before any other ledger file.  This file may not contain any
-+transactions, but it may contain option settings.  To specify options
-+in the init file, use the same syntax as the command-line.  Here's an
-+example init file:
-+
-+     --price-db ~/finance/.pricedb
-+
-+     ; ~/.ledgerrc ends here
-+
-+   Option settings on the command-line or in the environment always take
-+precedence over settings in the init file.
-+
-+   `--cache FILE' identifies FILE as the default binary cache file.
-+That is, if the ledger files to be read are specified using the
-+environment variable `LEDGER_FILE', then whenever a command is finished
-+a binary copy will be written to the specified cache, to speed up the
-+loading time of subsequent queries.  This filename can also be given
-+using the environment variable `LEDGER_CACHE', or by putting the option
-+into your init file.  The `--no-cache' option causes Ledger to always
-+ignore the binary cache.
-+
-+   `--account NAME' (`-a NAME') specifies the default account which QIF
-+file transactions are assumed to relate to.
-+
-+
-+File: ledger.info,  Node: Report filtering,  Next: Output customization,  Prev: Basic options,  Up: Options
-+
-+2.3.2 Report filtering
-+----------------------
-+
-+These options change which transactions affect the outcome of a report,
-+in ways other than just using regular expressions:
-+
-+   `--current'(`-c') displays only entries occurring on or before the
-+current date.
-+
-+   `--begin DATE' (`-b DATE') constrains the report to entries on or
-+after DATE.  Only entries after that date will be calculated, which
-+means that the running total in the balance report will always start at
-+zero with the first matching entry.  (Note: This is different from
-+using `--display' to constrain what is displayed).
-+
-+   `--end DATE' (`-e DATE') constrains the report so that entries on or
-+after DATE are not considered.  The ending date is inclusive.
-+
-+   `--period STR' (`-p STR') sets the reporting period to STR.  This
-+will subtotal all matching entries within each period separately,
-+making it easy to see weekly, monthly, quarterly, etc., transaction
-+totals.  A period string can even specify the beginning and end of the
-+report range, using simple terms like "last june" or "next month".  For
-+more using period expressions, see *note Period expressions::.
-+
-+   `--period-sort EXPR' sorts the transactions within each reporting
-+period using the value expression EXPR.  This is most often useful when
-+reporting monthly expenses, in order to view the highest expense
-+categories at the top of each month:
-+
-+     ledger -M --period-sort -At reg ^Expenses
-+
-+   `--cleared' (`-C') displays only transactions whose entry has been
-+marked "cleared" (by placing an asterix to the right of the date).
-+
-+   `--uncleared' (`-U') displays only transactions whose entry has not
-+been marked "cleared" (i.e., if there is no asterix to the right of the
-+date).
-+
-+   `--real' (`-R') displays only real transactions, not virtual.  (A
-+virtual transaction is indicated by surrounding the account name with
-+parentheses or brackets; see the section on using virtual transactions
-+for more information).
-+
-+   `--actual' (`-L') displays only actual transactions, and not those
-+created due to automated transactions.
-+
-+   `--related' (`-r') displays transactions that are related to
-+whichever transactions would otherwise have matched the filtering
-+criteria.  In the register report, this shows where money went to, or
-+the account it came from.  In the balance report, it shows all the
-+accounts affected by entries having a related transaction.  For
-+example, if a file had this entry:
-+
-+     2004/03/20 Safeway
-+         Expenses:Food                       $65.00
-+         Expenses:Cash                       $20.00
-+         Assets:Checking                    $-85.00
-+
-+   And the register command was:
-+
-+     ledger -r register food
-+
-+   The following would be output, showing the transactions related to
-+the transaction that matched:
-+
-+     2004/03/20 Safeway              Expenses:Cash               $-20.00      $-20.00
-+                                     Assets:Checking              $85.00       $65.00
-+
-+   `--budget' is useful for displaying how close your transactions meet
-+your budget.  `--add-budget' also shows unbudgeted transactions, while
-+`--unbudgeted' shows only those.  `--forecast' is a related option that
-+projects your budget into the future, showing how it will affect future
-+balances.  *Note Budgeting and forecasting::.
-+
-+   `--limit EXPR' (`-l EXPR') limits which transactions take part in
-+the calculations of a report.
-+
-+   `--amount EXPR' (`-t EXPR') changes the value expression used to
-+calculate the "value" column in the `register' report, the amount used
-+to calculate account totals in the `balance' report, and the values
-+printed in the `equity' report.  *Note Value expressions::.
-+
-+   `--total EXPR' (`-T EXPR') sets the value expression used for the
-+"totals" column in the `register' and `balance' reports.
-+
-+
-+File: ledger.info,  Node: Output customization,  Next: Commodity reporting,  Prev: Report filtering,  Up: Options
-+
-+2.3.3 Output customization
-+--------------------------
-+
-+These options affect only the output, but not which transactions are
-+used to create it:
-+
-+   `--collapse' (`-n') causes entries in a `register' report with
-+multiple transactions to be collapsed into a single, subtotaled entry.
-+
-+   `--subtotal' (`-s') causes all entries in a `register' report to be
-+collapsed into a single, subtotaled entry.
-+
-+   `--by-payee' (`-P') reports subtotals by payee.
-+
-+   `--comm-as-payee' (`-x') changes the payee of every transaction to
-+be the commodity used in that transaction.  This can be useful when
-+combined with other options, such as `-s'.
-+
-+   `--empty' (`-E') includes even empty accounts in the `balance'
-+report.
-+
-+   `--weekly' (`-W') reports transaction totals by the week.  The week
-+begins on whichever day of the week begins the month containing that
-+transaction.  To set a specific begin date, use a period string, such
-+as `weekly from DATE'.  `--monthly' (`-M') reports transaction totals
-+by month; `--yearly' (`-Y') reports transaction totals by year.  For
-+more complex period, using the `--period' option described above.
-+
-+   `--dow' reports transactions totals for each day of the week.  This
-+is an easy way to see if weekend spending is more than on weekdays.
-+
-+   `--sort EXPR' (`-S EXPR') sorts a report by comparing the values
-+determined using the value expression EXPR.  For example, using `-S
-+-UT' in the balance report will sort account balances from greatest to
-+least, using the absolute value of the total.  For more on how to use
-+value expressions, see *note Value expressions::.
-+
-+   `--wide' (`-w') causes the default `register' report to assume 132
-+columns instead of 80.
-+
-+   `--head' causes only the first N entries to be printed.  This is
-+different from using the command-line utility `head', which would limit
-+to the first N transactions.  `--tail' outputs only the last N entries.
-+Both options may be used simultaneously.  If a negative amount is
-+given, it will invert the meaning of the flag (instead of the first
-+five entries being printed, for example, it would print all but the
-+first five).
-+
-+   `--pager' tells Ledger to pass its output to the given pager
-+program--very useful when the output is especially long.  This behavior
-+can be made the default by setting the `LEDGER_PAGER' environment
-+variable.
-+
-+   `--average' (`-A') reports the average transaction value.
-+
-+   `--deviation' (`-D') reports each transaction's deviation from the
-+average.  It is only meaningful in the `register' and `prices' reports.
-+
-+   `--percentage' (`-%') shows account subtotals in the `balance'
-+report as percentages of the parent account.
-+
-+   `--totals' include running total information in the `xml' report.
-+
-+   `--amount-data' (`-j') changes the `register' report so that it
-+output nothing but the date and the value column, and the latter
-+without commodities.  This is only meaningful if the report uses a
-+single commodity.  This data can then be fed to other programs, which
-+could plot the date, analyze it, etc.
-+
-+   `--total-data' (`-J') changes the `register' report so that it
-+output nothing but the date and totals column, without commodities.
-+
-+   `--display EXPR' (`-d EXPR') limits which transactions or accounts
-+or actually displayed in a report.  They might still be calculated, and
-+be part of the running total of a register report, for example, but
-+they will not be displayed.  This is useful for seeing last month's
-+checking transactions, against a running balance which includes all
-+transaction values:
-+
-+     ledger -d "d>=[last month]" reg checking
-+
-+   The output from this command is very different from the following,
-+whose running total includes only transactions from the last month
-+onward:
-+
-+     ledger -p "last month" reg checking
-+
-+   Which is more useful depends on what you're looking to know: the
-+total amount for the reporting range (`-p'), or simply a display
-+restricted to the reporting range (using `-d').
-+
-+   `--date-format STR' (`-y STR') changes the basic date format used by
-+reports.  The default uses a date like 2004/08/01, which represents the
-+default date format of `%Y/%m/%d'.  To change the way dates are printed
-+in general, the easiest way is to put `--date-format FORMAT' in the
-+Ledger initialization file `~/.ledgerrc' (or the file referred to by
-+`LEDGER_INIT').
-+
-+   `--format STR' (`-F STR') sets the reporting format for whatever
-+report ledger is about to make.  *Note Format strings::.  There are
-+also specific format commands for each report type:
-+
-+   * `--balance-format STR'
-+
-+   * `--register-format STR'
-+
-+   * `--print-format STR'
-+
-+   * `--plot-amount-format STR' (-j `register')
-+
-+   * `--plot-total-format STR' (-J `register')
-+
-+   * `--equity-format STR'
-+
-+   * `--prices-format STR'
-+
-+   * `--wide-register-format STR' (-w `register')
-+
-+
-+File: ledger.info,  Node: Commodity reporting,  Next: Environment variables,  Prev: Output customization,  Up: Options
-+
-+2.3.4 Commodity reporting
-+-------------------------
-+
-+These options affect how commodity values are displayed:
-+
-+   `--price-db FILE' sets the file that is used for recording
-+downloaded commodity prices.  It is always read on startup, to
-+determine historical prices.  Other settings can be placed in this file
-+manually, to prevent downloading quotes for a specific, for example.
-+This is done by adding a line like the following:
-+
-+     ; Don't download quotes for the dollar, or timelog values
-+     N $
-+     N h
-+
-+   `--price-exp MINS' (`-L MINS') sets the expected freshness of price
-+quotes, in minutes.  That is, if the last known quote for any commodity
-+is older than this value--and if `--download' is being used--then the
-+Internet will be consulted again for a newer price.  Otherwise, the old
-+price is still considered to be fresh enough.
-+
-+   `--download' (`-Q') causes quotes to be automagically downloaded, as
-+needed, by running a script named `getquote' and expecting that script
-+to return a value understood by ledger.  A sample implementation of a
-+`getquote' script, implemented in Perl, is provided in the
-+distribution.  Downloaded quote price are then appended to the price
-+database, usually specified using the environment variable
-+`LEDGER_PRICE_DB'.
-+
-+   There are several different ways that ledger can report the totals it
-+displays.  The most flexible way to adjust them is by using value
-+expressions, and the `-t' and `-T' options.  However, there are also
-+several "default" reports, which will satisfy most users basic
-+reporting needs:
-+
-+`-O, --quantity'
-+     Reports commodity totals (this is the default)
-+
-+`-B, --basis'
-+     Reports the cost basis for all transactions.
-+
-+`-V, --market'
-+     Reports the last known market value for all commodities.
-+
-+`-g, --performance'
-+     Reports the net gain/loss for each transaction in a `register'
-+     report.
-+
-+`-G --gain'
-+     Reports the net gain/loss for all commodities in the report that
-+     have a price history.
-+
-+
-+File: ledger.info,  Node: Environment variables,  Prev: Commodity reporting,  Up: Options
-+
-+2.3.5 Environment variables
-+---------------------------
-+
-+Every option to ledger may be set using an environment variable.  If an
-+option has a long name such `--this-option', setting the environment
-+variable `LEDGER_THIS_OPTION' will have the same affect as specifying
-+that option on the command-line.  Options on the command-line always
-+take precedence over environment variable settings, however.
-+
-+   Note that you may also permanently specify option values by placing
-+option settings in the file `~/.ledgerrc', for example:
-+
-+     --cache /tmp/.mycache
-+
-+
-+File: ledger.info,  Node: Format strings,  Next: Value expressions,  Prev: Options,  Up: Running Ledger
-+
-+2.4 Format strings
-+==================
-+
-+Format strings may be used to change the output format of reports.
-+They are specified by passing a formatting string to the `--format'
-+(`-F') option.  Within that string, constructs are allowed which make
-+it possible to display the various parts of an account or transaction
-+in custom ways.
-+
-+   Within a format strings, a substitution is specified using a percent
-+character (`%').  The basic format of all substitutions is:
-+
-+     %[-][MIN WIDTH][.MAX WIDTH]EXPR
-+
-+   If the optional minus sign (`-') follows the percent character,
-+whatever is substituted will be left justified.  The default is right
-+justified.  If a minimum width is given next, the substituted text will
-+be at least that wide, perhaps wider.  If a period and a maximum width
-+is given, the substituted text will never be wider than this, and will
-+be truncated to fit.  Here are some examples:
-+
-+     %-P     An entry's payee, left justified
-+     %20P    The same, right justified, at least 20 chars wide
-+     %.20P   The same, no more than 20 chars wide
-+     %-.20P  Left justified, maximum twenty chars wide
-+
-+   The expression following the format constraints can be a single
-+letter, or an expression enclosed in parentheses or brackets.  The
-+allowable expressions are:
-+
-+`%'
-+     Inserts a percent sign.
-+
-+`t'
-+     Inserts the results of the value expression specified by `-t'.  If
-+     `-t' was not specified, the current report style's value
-+     expression is used.
-+
-+`T'
-+     Inserts the results of the value expression specified by `-T'.  If
-+     `-T' was not specified, the current report style's value
-+     expression is used.
-+
-+`|'
-+     Inserts a single space.  This is useful if a width is specified,
-+     for inserting a certain number of spaces.
-+
-+`_'
-+     Inserts a space for each level of an account's depth.  That is, if
-+     an account has two parents, this construct will insert two spaces.
-+     If a minimum width is specified, that much space is inserted for
-+     each level of depth.  Thus `%5_', for an account with four
-+     parents, will insert twenty spaces.
-+
-+`(EXPR)'
-+     Inserts the amount resulting from the value expression given in
-+     parentheses.  To insert five times the total value of an account,
-+     for example, one could say `%12(5*O)'.  Note: It's important to put
-+     the five first in that expression, so that the commodity doesn't
-+     get stripped from the total.
-+
-+`[DATEFMT]'
-+     Inserts the result of formatting a transaction's date with a date
-+     format string, exactly like those supported by `strftime'.  For
-+     example: `%[%Y/%m/%d %H:%M:%S]'.
-+
-+`S'
-+     Insert the pathname of the file from which the entry's data was
-+     read.
-+
-+`B'
-+     Inserts the beginning character position of that entry within the
-+     file.
-+
-+`b'
-+     Inserts the beginning line of that entry within the file.
-+
-+`E'
-+     Inserts the ending character position of that entry within the
-+     file.
-+
-+`e'
-+     Inserts the ending line of that entry within the file.
-+
-+`D'
-+     By default, this is the same as `%[%Y/%m%/d]'.  The date format
-+     used can be changed at any time with the `-y' flag, however.
-+     Using `%D' gives the user more control over the way dates are
-+     output.
-+
-+`d'
-+     This is the same as the `%D' option, unless the entry has an
-+     effective date, in which case it prints
-+     `[ACTUAL_DATE=EFFECtIVE_DATE]'.
-+
-+`X'
-+     If a transaction has been cleared, this inserts `*' followed by a
-+     space; otherwise nothing is inserted.
-+
-+`Y'
-+     This is the same as `%X', except that it only displays a state
-+     character if all of the member transactions have the same state.
-+
-+`C'
-+     Inserts the checking number for an entry, in parentheses, followed
-+     by a space; if none was specified, nothing is inserted.
-+
-+`P'
-+     Inserts the payee related to a transaction.
-+
-+`a'
-+     Inserts the optimal short name for an account.  This is normally
-+     used in balance reports.  It prints a parent account's name if
-+     that name has not been printed yet, otherwise it just prints the
-+     account's name.
-+
-+`A'
-+     Inserts the full name of an account.
-+
-+`W'
-+     This is the same as `%A', except that it first displays the
-+     transaction's state _if the entry's transaction states are not all
-+     the same_, followed by the full account name.  This is offered as
-+     a printing optimization, so that combined with `%Y', only the
-+     minimum amount of state detail is printed.
-+
-+`o'
-+     Inserts the "optimized" form of a transaction's amount.  This is
-+     used by the print report.  In some cases, this inserts nothing; in
-+     others, it inserts the transaction amount and its cost.  It's use
-+     is not recommend unless you are modifying the print report.
-+
-+`n'
-+     Inserts the note associated with a transaction, preceded by two
-+     spaces and a semi-colon, if it exists.  Thus, no none becomes an
-+     empty string, while the note `foo' is substituted as ` ; foo'.
-+
-+`N'
-+     Inserts the note associated with a transaction, if one exists.
-+
-+`/'
-+     The `%/' construct is special.  It separates a format string
-+     between what is printed for the first transaction of an entry, and
-+     what is printed for all subsequent transactions.  If not used, the
-+     same format string is used for all transactions.
-+
-+
-+File: ledger.info,  Node: Value expressions,  Next: Period expressions,  Prev: Format strings,  Up: Running Ledger
-+
-+2.5 Value expressions
-+=====================
-+
-+Value expressions are an expression language used by Ledger to
-+calculate values used by the program for many different purposes:
-+
-+  1. The values displayed in reports
-+
-+  2. For predicates (where truth is anything non-zero), to determine
-+     which transactions are calculated (`-l') or displayed (`-d').
-+
-+  3. For sorting criteria, to yield the sort key.
-+
-+  4. In the matching criteria used by automated transactions.
-+
-+   Value expressions support most simple math and logic operators, in
-+addition to a set of one letter functions and variables.  A function's
-+argument is whatever follows it.  The following is a display predicate
-+that I use with the `balance' command:
-+
-+     ledger -d /^Liabilities/?T<0:UT>100 balance
-+
-+   The effect is that account totals are displayed only if: 1) A
-+Liabilities account has a total less than zero; or 2) the absolute
-+value of the account's total exceeds 100 units of whatever commodity
-+contains.  If it contains multiple commodities, only one of them must
-+exceed 100 units.
-+
-+   Display predicates are also very handy with register reports, to
-+constrain which entries are printed.  For example, the following
-+command shows only entries from the beginning of the current month,
-+while still calculating the running balance based on all entries:
-+
-+     ledger -d "d>[this month]" register checking
-+
-+   This advantage to this command's complexity is that it prints the
-+running total in terms of all entries in the register.  The following,
-+simpler command is similar, but totals only the displayed transactions:
-+
-+     ledger -b "this month" register checking
-+
-+2.5.1 Variables
-+---------------
-+
-+Below are the one letter variables available in any value expression.
-+For the register and print commands, these variables relate to
-+individual transactions, and sometimes the account affected by a
-+transaction.  For the balance command, these variables relate to
-+accounts--often with a subtle difference in meaning.  The use of each
-+variable for both is specified.
-+
-+`t'
-+     This maps to whatever the user specified with `-t'.  In a register
-+     report, `-t' changes the value column; in a balance report, it has
-+     no meaning by default.  If `-t' was not specified, the current
-+     report style's value expression is used.
-+
-+`T'
-+     This maps to whatever the user specified with `-T'.  In a register
-+     report, `-T' changes the totals column; in a balance report, this
-+     is the value given for each account.  If `-T' was not specified,
-+     the current report style's value expression is used.
-+
-+`m'
-+     This is always the present moment/date.
-+
-+2.5.1.1 Transaction/account details
-+...................................
-+
-+`d'
-+     A transaction's date, as the number of seconds past the epoch.
-+     This is always "today" for an account.
-+
-+`a'
-+     The transaction's amount; the balance of an account, without
-+     considering children.
-+
-+`b'
-+     The cost of a transaction; the cost of an account, without its
-+     children.
-+
-+`v'
-+     The market value of a transaction, or an account without its
-+     children.
-+
-+`g'
-+     The net gain (market value minus cost basis), for a transaction or
-+     an account without its children.  It is the same as `v-b'.
-+
-+`l'
-+     The depth ("level") of an account.  If an account has one parent,
-+     it's depth is one.
-+
-+`n'
-+     The index of a transaction, or the count of transactions affecting
-+     an account.
-+
-+`X'
-+     1 if a transaction's entry has been cleared, 0 otherwise.
-+
-+`R'
-+     1 if a transaction is not virtual, 0 otherwise.
-+
-+`Z'
-+     1 if a transaction is not automated, 0 otherwise.
-+
-+2.5.1.2 Calculated totals
-+.........................
-+
-+`O'
-+     The total of all transactions seen so far, or the total of an
-+     account and all its children.
-+
-+`N'
-+     The total count of transactions affecting an account and all its
-+     children.
-+
-+`B'
-+     The total cost of all transactions seen so far; the total cost of
-+     an account and all its children.
-+
-+`V'
-+     The market value of all transactions seen so far, or of an account
-+     and all its children.
-+
-+`G'
-+     The total net gain (market value minus cost basis), for a series of
-+     transactions, or an account and its children.  It is the same as
-+     `V-B'.
-+
-+2.5.2 Functions
-+---------------
-+
-+The available one letter functions are:
-+
-+`-'
-+     Negates the argument.
-+
-+`U'
-+     The absolute (unsigned) value of the argument.
-+
-+`S'
-+     Strips the commodity from the argument.
-+
-+`A'
-+     The arithmetic mean of the argument; `Ax' is the same as `x/n'.
-+
-+`P'
-+     The present market value of the argument.  The syntax `P(x,d)' is
-+     supported, which yields the market value at time `d'.  If no date
-+     is given, then the current moment is used.
-+
-+2.5.3 Operators
-+---------------
-+
-+The binary and ternary operators, in order of precedence, are:
-+
-+  1. `* /'
-+
-+  2. `+ -'
-+
-+  3. `! < > ='
-+
-+  4. `& | ?:'
-+
-+2.5.4 Complex expressions
-+-------------------------
-+
-+More complicated expressions are possible using:
-+
-+`NUM'
-+     A plain integer represents a commodity-less amount.
-+
-+`{AMOUNT}'
-+     An amount in braces can be any kind of amount supported by ledger,
-+     with or without a commodity.  Use this for decimal values.
-+
-+`/REGEXP/'
-+
-+`W/REGEXP/'
-+     A regular expression that matches against an account's full name.
-+     If a transaction, this will match against the account affected by
-+     the transaction.
-+
-+`//REGEXP/'
-+
-+`p/REGEXP/'
-+     A regular expression that matches against an entry's payee name.
-+
-+`///REGEXP/'
-+
-+`w/REGEXP/'
-+     A regular expression that matches against an account's base name.
-+     If a transaction, this will match against the account affected by
-+     the transaction.
-+
-+`c/REGEXP/'
-+     A regular expression that matches against the entry code (the text
-+     that occurs between parentheses before the payee name).
-+
-+`e/REGEXP/'
-+     A regular expression that matches against a transaction's note, or
-+     comment field.
-+
-+`(EXPR)'
-+     A sub-expression is nested in parenthesis.  This can be useful
-+     passing more complicated arguments to functions, or for overriding
-+     the natural precedence order of operators.
-+
-+`[DATE]'
-+     Useful specifying a date in plain terms.  For example, you could
-+     say `[2004/06/01]'.
-+
-+
-+File: ledger.info,  Node: Period expressions,  Next: File format,  Prev: Value expressions,  Up: Running Ledger
-+
-+2.6 Period expressions
-+======================
-+
-+A period expression indicates a span of time, or a reporting interval,
-+or both.  The full syntax is:
-+
-+     [INTERVAL] [BEGIN] [END]
-+
-+   The optional INTERVAL part may be any one of:
-+
-+     every day
-+     every week
-+     every monthly
-+     every quarter
-+     every year
-+     every N days     # N is any integer
-+     every N weeks
-+     every N months
-+     every N quarters
-+     every N years
-+     daily
-+     weekly
-+     biweekly
-+     monthly
-+     bimonthly
-+     quarterly
-+     yearly
-+
-+   After the interval, a begin time, end time, both or neither may be
-+specified.  As for the begin time, it can be either of:
-+
-+     from <SPEC>
-+     since <SPEC>
-+
-+   The end time can be either of:
-+
-+     to <SPEC>
-+     until <SPEC>
-+
-+   Where SPEC can be any of:
-+
-+     2004
-+     2004/10
-+     2004/10/1
-+     10/1
-+     october
-+     oct
-+     this week  # or day, month, quarter, year
-+     next week
-+     last week
-+
-+   The beginning and ending can be given at the same time, if it spans a
-+single period.  In that case, just use SPEC by itself.  In that case,
-+the period `oct', for example, will cover all the days in october.  The
-+possible forms are:
-+
-+     <SPEC>
-+     in <SPEC>
-+
-+   Here are a few examples of period expressions:
-+
-+     monthly
-+     monthly in 2004
-+     weekly from oct
-+     weekly from last month
-+     from sep to oct
-+     from 10/1 to 10/5
-+     monthly until 2005
-+     from apr
-+     until nov
-+     last oct
-+     weekly last august
-+
-+
-+File: ledger.info,  Node: File format,  Next: Some typical queries,  Prev: Period expressions,  Up: Running Ledger
-+
-+2.7 File format
-+===============
-+
-+The ledger file format is quite simple, but also very flexible.  It
-+supports many options, though typically the user can ignore most of
-+them.  They are summarized below.
-+
-+   The initial character of each line determines what the line means,
-+and how it should be interpreted.  Allowable initial characters are:
-+
-+`NUMBER'
-+     A line beginning with a number denotes an entry.  It may be
-+     followed by any number of lines, each beginning with whitespace,
-+     to denote the entry's account transactions.  The format of the
-+     first line is:
-+
-+          DATE[=EDATE] [*|!] [(CODE)] DESC
-+
-+     If `*' appears after the date (with optional effective date), it
-+     indicates the entry is "cleared", which can mean whatever the user
-+     wants it t omean.  If `!' appears after the date, it indicates d
-+     the entry is "pending"; i.e., tentatively cleared from the user's
-+     point of view, but not yet actually cleared.  If a `CODE' appears
-+     in parentheses, it may be used to indicate a check number, or the
-+     type of the transaction.  Following these is the payee, or a
-+     description of the transaction.
-+
-+     The format of each following transaction is:
-+
-+            ACCOUNT  AMOUNT  [; NOTE]
-+
-+     The `ACCOUNT' may be surrounded by parentheses if it is a virtual
-+     transactions, or square brackets if it is a virtual transactions
-+     that must balance.  The `AMOUNT' can be followed by a per-unit
-+     transaction cost, by specifying `@ AMOUNT', or a complete
-+     transaction cost with `@@ AMOUNT'.  Lastly, the `NOTE' may specify
-+     an actual and/or effective date for the transaction by using the
-+     syntax `[ACTUAL_DATE]' or `[=EFFECTIVE_DATE]' or
-+     `[ACTUAL_DATE=EFFECtIVE_DATE]'.
-+
-+`='
-+     An automated entry.  A value expression must appear after the equal
-+     sign.
-+
-+     After this initial line there should be a set of one or more
-+     transactions, just as if it were normal entry.  If the amounts of
-+     the transactions have no commodity, they will be applied as
-+     modifiers to whichever real transaction is matched by the value
-+     expression.
-+
-+`~'
-+     A period entry.  A period expression must appear after the tilde.
-+
-+     After this initial line there should be a set of one or more
-+     transactions, just as if it were normal entry.
-+
-+`!'
-+     A line beginning with an exclamation mark denotes a command
-+     directive.  It must be immediately followed by the command word.
-+     The supported commands are:
-+
-+    `!include'
-+          Include the stated ledger file.
-+
-+    `!account'
-+          The account name is given is taken to be the parent of all
-+          transactions that follow, until `!end' is seen.
-+
-+    `!end'
-+          Ends an account block.
-+
-+`;'
-+     A line beginning with a colon indicates a comment, and is ignored.
-+
-+`Y'
-+     If a line begins with a capital Y, it denotes the year used for all
-+     subsequent entries that give a date without a year.  The year
-+     should appear immediately after the Y, for example: `Y2004'.  This
-+     is useful at the beginning of a file, to specify the year for that
-+     file.  If all entries specify a year, however, this command has no
-+     effect.
-+
-+`P'
-+     Specifies a historical price for a commodity.  These are usually
-+     found in a pricing history file (see the `-Q' option).  The syntax
-+     is:
-+          P DATE SYMBOL PRICE
-+
-+`N SYMBOL'
-+     Indicates that pricing information is to be ignored for a given
-+     symbol, nor will quotes ever be downloaded for that symbol.  Useful
-+     with a home currency, such as the dollar ($).  It is recommended
-+     that these pricing options be set in the price database file, which
-+     defaults to `~/.pricedb'.  The syntax for this command is:
-+          N SYMBOL
-+
-+`D AMOUNT'
-+     Specifies the default commodity to use, by specifying an amount in
-+     the expected format.  The `entry' command will use this commodity
-+     as the default when none other can be determined.  This command
-+     may be used multiple times, to set the default flags for different
-+     commodities; whichever is seen last is used as the default
-+     commodity.  For example, to set US dollars as the default
-+     commodity, while also setting the thousands flag and decimal flag
-+     for that commodity, use:
-+          D $1,000.00
-+
-+`C AMOUNT1 = AMOUNT2'
-+     Specifies a commodity conversion, where the first amount is given
-+     to be equivalent to the second amount.  The first amount should
-+     use the decimal precision desired during reporting:
-+          C 1.00 Kb = 1024 bytes
-+
-+`i, o, b, h'
-+     These four relate to timeclock support, which permits ledger to
-+     read timelog files.  See the timeclock's documentation for more
-+     info on the syntax of its timelog files.
-+
-+
-+File: ledger.info,  Node: Some typical queries,  Next: Budgeting and forecasting,  Prev: File format,  Up: Running Ledger
-+
-+2.8 Some typical queries
-+========================
-+
-+A query such as the following shows all expenses since last October,
-+sorted by total:
-+
-+     ledger -b "last oct" -s -S T bal ^expenses
-+
-+   From left to right the options mean: Show entries since October,
-+2003; show all sub-accounts; sort by the absolute value of the total;
-+and report the balance for all expenses.
-+
-+2.8.1 Reporting monthly expenses
-+--------------------------------
-+
-+The following query makes it easy to see monthly expenses, with each
-+month's expenses sorted by the amount:
-+
-+     ledger -M --period-sort t reg ^expenses
-+
-+   Now, you might wonder where the money came from to pay for these
-+things.  To see that report, add `-r', which shows the "related
-+account" transactions:
-+
-+     ledger -M --period-sort t -r reg ^expenses
-+
-+   But maybe this prints too much information.  You might just want to
-+see how much you're spending with your MasterCard.  That kind of query
-+requires the use of a display predicate, since the transactions
-+calculated must match `^expenses', while the transactions displayed
-+must match `mastercard'.  The command would be:
-+
-+     ledger -M -r -d /mastercard/ reg ^expenses
-+
-+   This query says: Report monthly subtotals; report the "related
-+account" transactions; display only related transactions whose account
-+matches `mastercard', and base the calculation on transactions matching
-+`^expenses'.
-+
-+   This works just as well for report the overall total, too:
-+
-+     ledger -s -r -d /mastercard/ reg ^expenses
-+
-+   The `-s' option subtotals all transactions, just as `-M' subtotaled
-+by the month.  The running total in both cases is off, however, since a
-+display expression is being used.
-+
-+2.8.2 Visualizing with Gnuplot
-+------------------------------
-+
-+If you have `Gnuplot' installed, you can graph any of the above
-+register reports.  The script to do this is included in the ledger
-+distribution, and is named `scripts/report'.  Install `report' anywhere
-+along your `PATH', and then use `report' instead of `ledger' when doing
-+a register report.  The only thing to keep in mind is that you must
-+specify `-j' or `-J' to indicate whether Gnuplot should plot the
-+amount, or the running total.  For example, this command plots total
-+monthly expenses made on your MasterCard.
-+
-+     report -j -M -r -d /mastercard/ reg ^expenses
-+
-+   The `report' script is a very simple Bourne shell script, that
-+passes a set of scripted commands to Gnuplot.  Feel free to modify the
-+script to your liking, since you may prefer histograms to line plots,
-+for example.
-+
-+2.8.2.1 Typical plots
-+.....................
-+
-+Here are some useful plots:
-+
-+     report -j -M reg ^expenses         # monthly expenses
-+     report -J reg checking             # checking account balance
-+     report -J reg ^income ^expenses    # cash flow report
-+
-+     # net worth report, ignoring non-$ transactions
-+
-+     report -J -l "Ua>={\$0.01}" reg ^assets ^liab
-+
-+     # net worth report starting last February.  the use of a display
-+     # predicate (-d) is needed, otherwise the balance will start at
-+     # zero, and thus the y-axis will not reflect the true balance
-+
-+     report -J -l "Ua>={\$0.01}" -d "d>=[last feb]" reg ^assets ^liab
-+
-+   The last report uses both a calculation predicate (`-l') and a
-+display predicate (`-d').  The calculation predicates limits the report
-+to transactions whose amount is greater than $1 (which can only happen
-+if the transaction amount is in dollars).  The display predicate limits
-+the entries _displayed_ to just those since last February, even those
-+entries from before then will be computed as part of the balance.
-+
-+
-+File: ledger.info,  Node: Budgeting and forecasting,  Prev: Some typical queries,  Up: Running Ledger
-+
-+2.9 Budgeting and forecasting
-+=============================
-+
-+2.9.1 Budgeting
-+---------------
-+
-+Keeping a budget allows you to pay closer attention to your income and
-+expenses, by reporting how far your actual financial activity is from
-+your expectations.
-+
-+   To start keeping a budget, put some period entries at the top of your
-+ledger file.  A period entry is almost identical to a regular entry,
-+except that it begins with a tilde and has a period expression in place
-+of a payee.  For example:
-+
-+     ~ Monthly
-+       Expenses:Rent               $500.00
-+       Expenses:Food               $450.00
-+       Expenses:Auto:Gas           $120.00
-+       Expenses:Insurance          $150.00
-+       Expenses:Phone              $125.00
-+       Expenses:Utilities          $100.00
-+       Expenses:Movies              $50.00
-+       Expenses                    $200.00  ; all other expenses
-+       Assets
-+
-+     ~ Yearly
-+       Expenses:Auto:Repair        $500.00
-+       Assets
-+
-+   These two period entries give the usual monthly expenses, as well as
-+one typical yearly expense.  For help on finding out what your average
-+monthly expense is for any category, use a command like:
-+
-+     ledger -p "this year" -MAs bal ^expenses
-+
-+   The reported totals are the current year's average for each account.
-+
-+   Once these period entries are defined, creating a budget report is as
-+easy as adding `--budget' to the command-line.  For example, a typical
-+monthly expense report would be:
-+
-+     ledger -M reg ^exp
-+
-+   To see the same report balanced against your budget, use:
-+
-+     ledger --budget -M reg ^exp
-+
-+   A budget report includes only those accounts that appear in the
-+budget.  To see all expenses balanced against the budget, use
-+`--add-budget'.  You can even see only the unbudgeted expenses using
-+`--unbudgeted':
-+
-+     ledger --unbudgeted -M reg ^exp
-+
-+   You can also use these flags with the `balance' command.
-+
-+2.9.2 Forecasting
-+-----------------
-+
-+Sometimes it's useful to know what your finances will look like in the
-+future, such as determining when an account will reach zero.  Ledger
-+makes this easy to do, using the same period entries as are used for
-+budgeting.  An example forecast report can be generated with:
-+
-+     ledger --forecast "T>{\$-500.00}" register ^assets ^liabilities
-+
-+   This report continues outputting transactions until the running total
-+is greater than $-500.00.  A final transaction is always output, to
-+show you what the total afterwards would be.
-+
-+   Forecasting can also be used with the balance report, but by date
-+only, and not against the running total:
-+
-+     ledger --forecast "d<[2010]" bal ^assets ^liabilities
-+
-+
-+File: ledger.info,  Node: Keeping a ledger,  Next: Using XML,  Prev: Running Ledger,  Up: Top
-+
-+3 Keeping a ledger
-+******************
-+
-+The most important part of accounting is keeping a good ledger.  If you
-+have a good ledger, tools can be written to work whatever
-+mathematically tricks you need to better understand your spending
-+patterns.  Without a good ledger, no tool, however smart, can help you.
-+
-+   The Ledger program aims at making ledger entry as simple as possible.
-+Since it is a command-line tool, it does not provide a user interface
-+for keeping a ledger.  If you like, you may use GnuCash to maintain
-+your ledger, in which case the Ledger program will read GnuCash's data
-+files directly.  In that case, read the GnuCash manual now, and skip to
-+the next chapter.
-+
-+   If you are not using GnuCash, but a text editor to maintain your
-+ledger, read on.  Ledger has been designed to make data entry as simple
-+as possible, by keeping the ledger format easy, and also by
-+automagically determining as much information as possible based on the
-+nature of your entries.
-+
-+   For example, you do not need to tell Ledger about the accounts you
-+use.  Any time Ledger sees a transaction involving an account it knows
-+nothing about, it will create it.  If you use a commodity that is new
-+to Ledger, it will create that commodity, and determine its display
-+characteristics (placement of the symbol before or after the amount,
-+display precision, etc) based on how you used the commodity in the
-+transaction.
-+
-+   Here is the Pacific Bell example from above, given as a Ledger
-+transaction:
-+
-+     9/29 (100) Pacific Bell
-+         Expenses:Utilities:Phone                   $23.00
-+         Assets:Checking                           $-23.00
-+
-+   As you can see, it is very similar to what would be written on paper,
-+minus the computed balance totals, and adding in account names that
-+work better with Ledger's scheme of things.  In fact, since Ledger is
-+smart about many things, you don't need to specify the balanced amount,
-+if it is the same as the first line:
-+
-+     9/29 (100) Pacific Bell
-+         Expenses:Utilities:Phone                   $23.00
-+         Assets:Checking
-+
-+   For this entry, Ledger will figure out that $-23.00 must come from
-+`Assets:Checking' in order to balance the entry.
-+
-+* Menu:
-+
-+* Stating where money goes::
-+* Assets and Liabilities::
-+* Commodities and Currencies::
-+* Accounts and Inventories::
-+* Understanding Equity::
-+* Dealing with Petty Cash::
-+* Working with multiple funds and accounts::
-+* Archiving previous years::
-+* Virtual transactions::
-+* Automated transactions::
-+* Using Emacs to Keep Your Ledger::
-+* Using GnuCash to Keep Your Ledger::
-+* Using timeclock to record billable time::
-+
-+
-+File: ledger.info,  Node: Stating where money goes,  Next: Assets and Liabilities,  Prev: Keeping a ledger,  Up: Keeping a ledger
-+
-+3.1 Stating where money goes
-+============================
-+
-+Accountants will talk of "credits" and "debits", but the meaning is
-+often different from the layman's understanding.  To avoid confusion,
-+Ledger uses only subtractions and additions, although the underlying
-+intent is the same as standard accounting principles.
-+
-+   Recall that every transaction will involve two or more accounts.
-+Money is transferred from one or more accounts to one or more other
-+accounts.  To record the transaction, an amount is _subtracted_ from
-+the source accounts, and _added_ to the target accounts.
-+
-+   In order to write a Ledger entry correctly, you must determine where
-+the money comes from and where it goes to.  For example, when you are
-+paid a salary, you must add money to your bank account and also
-+subtract it from an income account:
-+
-+     9/29  My Employer
-+         Assets:Checking                           $500.00
-+         Income:Salary                            $-500.00
-+
-+   Why is the Income a negative figure?  When you look at the balance
-+totals for your ledger, you may be surprised to see that Expenses are a
-+positive figure, and Income is a negative figure.  It may take some
-+getting used to, but to properly use a general ledger you must think in
-+terms of how money moves.  Rather than Ledger "fixing" the minus signs,
-+let's understand why they are there.
-+
-+   When you earn money, the money has to come from somewhere.  Let's
-+call that somewhere "society".  In order for society to give you an
-+income, you must take money away (withdraw) from society in order to
-+put it into (make a payment to) your bank.  When you then spend that
-+money, it leaves your bank account (a withdrawal) and goes back to
-+society (a payment).  This is why Income will appear negative--it
-+reflects the money you have drawn from society--and why Expenses will
-+be positive--it is the amount you've given back.  These additions and
-+subtractions will always cancel each other out in the end, because you
-+don't have the ability to create new money: it must always come from
-+somewhere, and in the end must always leave.  This is the beginning of
-+economy, after which the explanation gets terribly difficult.
-+
-+   Based on that explanation, here's another way to look at your balance
-+report: every negative figure means that that account or person or
-+place has less money now than when you started your ledger; and every
-+positive figure means that that account or person or place has more
-+money now that when you started your ledger.  Make sense?
-+
-+
-+File: ledger.info,  Node: Assets and Liabilities,  Next: Commodities and Currencies,  Prev: Stating where money goes,  Up: Keeping a ledger
-+
-+3.2 Assets and Liabilities
-+==========================
-+
-+Assets are money that you have, and Liabilities are money that you owe.
-+"Liabilities" is just a more inclusive name for Debts.
-+
-+   An Asset is typically increased by transferring money from an Income
-+account, such as when you get paid.  Here is a typical entry:
-+
-+     2004/09/29  My Employer
-+         Assets:Checking               $500.00
-+         Income:Salary
-+
-+   Money, here, comes from an Income account belonging to "My
-+Employer", and is transferred to your checking account.  The money is
-+now yours, which makes it an Asset.
-+
-+   Liabilities track money owed to others.  This can happen when you
-+borrow money to buy something, or if you owe someone money.  Here is an
-+example of increasing a MasterCard liability by spending money with it:
-+
-+     2004/09/30  Restaurant
-+         Expenses:Dining                $25.00
-+         Liabilities:MasterCard
-+
-+   The Dining account balance now shows $25 spent on Dining, and a
-+corresponding $25 owed on the MasterCard--and therefore shown as
-+$-25.00.  The MasterCard liability shows up as negative because it
-+offsets the value of your assets.
-+
-+   The combined total of your Assets and Liabilities is your net worth.
-+So to see your current net worth, use this command:
-+
-+     ledger balance ^assets ^liabilities
-+
-+   Relatedly, your Income accounts show up negative, because they
-+transfer money _from_ an account in order to increase your assets.
-+Your Expenses show up positive because that is where the money went to.
-+The combined total of Income and Expenses is your cash flow.  A
-+positive cash flow means you are spending more than you make, since
-+income is always a negative figure.  To see your current cash flow, use
-+this command:
-+
-+     ledger balance ^income ^expenses
-+
-+   Another common question to ask of your expenses is: How much do I
-+spend each month on X?  Ledger provides a simple way of displaying
-+monthly totals for any account.  Here is an example that summarizes
-+your monthly automobile expenses:
-+
-+     ledger -M register expenses:auto
-+
-+   This assumes, of course, that you use account names like
-+`Expenses:Auto:Gas' and `Expenses:Auto:Repair'.
-+
-+3.2.1 Tracking reimbursable expenses
-+------------------------------------
-+
-+Sometimes you will want to spend money on behalf of someone else, which
-+will eventually get repaid.  Since the money is still "yours", it is
-+really an asset.  And since the expenditure was for someone else, you
-+don't want it contaminating your Expenses reports.  You will need to
-+keep an account for tracking reimbursements.
-+
-+   This is fairly easy to do in ledger.  When spending the money, spend
-+it _to_ your Assets:Reimbursements, using a different account for each
-+person or business that you spend money for.  For example:
-+
-+     2004/09/29  Circuit City
-+         Assets:Reimbursements:Company XYZ     $100.00
-+         Liabilities:MasterCard
-+
-+   This shows $100.00 spent on a MasterCard at Circuit City, with the
-+expense was made on behalf of Company XYZ.  Later, when Company XYZ
-+pays the amount back, the money will transfer from that reimbursement
-+account back to a regular asset account:
-+
-+     2004/09/29  Company XYZ
-+         Assets:Checking                       $100.00
-+         Assets:Reimbursements:Company XYZ
-+
-+   This deposits the money owed from Company XYZ into a checking
-+account, presumably because they paid the amount back with a check.
-+
-+   But what to do if you run your own business, and you want to keep
-+track of expenses made on your own behalf, while still tracking
-+everything in a single ledger file?  This is more complex, because you
-+need to track two separate things: 1) The fact that the money should be
-+reimbursed to you, and 2) What the expense account was, so that you can
-+later determine where your company is spending its money.
-+
-+   This kind of transaction is best handled with mirrored transactions
-+in two different files, one for your personal accounts, and one for your
-+company accounts.  But keeping them in one file involves the same kinds
-+of transactions, so those are what is shown here.  First, the personal
-+entry, which shows the need for reimbursement:
-+
-+     2004/09/29  Circuit City
-+         Assets:Reimbursements:Company XYZ     $100.00
-+         Liabilities:MasterCard
-+
-+   This is the same as above, except that you own Company XYZ, and are
-+keeping track of its expenses in the same ledger file.  This entry
-+should be immediately followed by an equivalent entry, which shows the
-+kind of expense, and also notes the fact that $100.00 is now payable to
-+you:
-+
-+     2004/09/29  Circuit City
-+         Company XYZ:Expenses:Computer:Software      $100.00
-+         Company XYZ:Accounts Payable:Your Name
-+
-+   This second entry shows that Company XYZ has just spent $100.00 on
-+software, and that this $100.00 came from Your Name, which must be paid
-+back.
-+
-+   These two entries can also be merged, to make things a little
-+clearer.  Note that all amounts must be specified now:
-+
-+     2004/09/29  Circuit City
-+         Assets:Reimbursements:Company XYZ         $100.00
-+         Liabilities:MasterCard                   $-100.00
-+         Company XYZ:Expenses:Computer:Software    $100.00
-+         Company XYZ:Accounts Payable:Your Name   $-100.00
-+
-+   To "pay back" the reimbursement, just reverse the order of
-+everything, except this time drawing the money from a company asset,
-+paying it to accounts payable, and then drawing it again from the
-+reimbursement account, and paying it to your personal asset account.
-+It's easier shown than said:
-+
-+     2004/10/15  Company XYZ
-+         Assets:Checking                           $100.00
-+         Assets:Reimbursements:Company XYZ        $-100.00
-+         Company XYZ:Accounts Payable:Your Name    $100.00
-+         Company XYZ:Assets:Checking              $-100.00
-+
-+   And now the reimbursements account is paid off, accounts payable is
-+paid off, and $100.00 has been effectively transferred from the
-+company's checking account to your personal checking account.  The
-+money simply "waited"--in both `Assets:Reimbursements:Company XYZ', and
-+`Company XYZ:Accounts Payable:Your Name'--until such time as it could
-+be paid off.
-+
-+   The value of tracking expenses from both sides like that is that you
-+do not contaminate your personal expense report with expenses made on
-+behalf of others, while at the same time making it possible to generate
-+accurate reports of your company's expenditures.  It is more verbose
-+than just paying for things with your personal assets, but it gives you
-+a very accurate information trail.
-+
-+   The advantage to keep these doubled entries together is that they
-+always stay in sync.  The advantage to keeping them apart is that it
-+clarifies the transfer's point of view.  To keep the transactions in
-+separate files, just separate the two entries that were joined above.
-+For example, for both the expense and the pay-back shown above, the
-+following four entries would be created.  Two in your personal ledger
-+file:
-+
-+     2004/09/29  Circuit City
-+         Assets:Reimbursements:Company XYZ     $100.00
-+         Liabilities:MasterCard               $-100.00
-+
-+     2004/10/15  Company XYZ
-+         Assets:Checking                       $100.00
-+         Assets:Reimbursements:Company XYZ    $-100.00
-+
-+   And two in your company ledger file:
-+
-+     !account Company XYZ
-+
-+     2004/09/29  Circuit City
-+         Expenses:Computer:Software            $100.00
-+         Accounts Payable:Your Name           $-100.00
-+
-+     2004/10/15  Company XYZ
-+         Accounts Payable:Your Name            $100.00
-+         Assets:Checking                      $-100.00
-+
-+     !end
-+
-+   (Note: The `!account' above means that all accounts mentioned in the
-+file are children of that account.  In this case it means that all
-+activity in the file relates to Company XYZ).
-+
-+   After creating these entries, you will always know that $100.00 was
-+spent using your MasterCard on behalf of Company XYZ, and that Company
-+XYZ spent the money on computer software and paid it back about two
-+weeks later.
-+
-+
-+File: ledger.info,  Node: Commodities and Currencies,  Next: Accounts and Inventories,  Prev: Assets and Liabilities,  Up: Keeping a ledger
-+
-+3.3 Commodities and Currencies
-+==============================
-+
-+Ledger makes no assumptions about the commodities you use; it only
-+requires that you specify a commodity.  The commodity may be any
-+non-numeric string that does not contain a period, comma, forward slash
-+or at-sign.  It may appear before or after the amount, although it is
-+assumed that symbols appearing before the amount refer to currencies,
-+while non-joined symbols appearing after the amount refer to
-+commodities.  Here are some valid currency and commodity specifiers:
-+
-+     $20.00         ; currency: twenty US dollars
-+     40 AAPL        ; commodity: 40 shares of Apple stock
-+     60 DM          ; currency: 60 Deutsch Mark
-+     £50            ; currency: 50 British pounds
-+     50 EUR         ; currency: 50 Euros (or use appropriate symbol)
-+
-+   Ledger will examine the first use of any commodity to determine how
-+that commodity should be printed on reports.  It pays attention to
-+whether the name of commodity was separated from the amount, whether it
-+came before or after, the precision used in specifying the amount,
-+whether thousand marks were used, etc.  This is done so that printing
-+the commodity looks the same as the way you use it.
-+
-+   An account may contain multiple commodities, in which case it will
-+have separate totals for each.  For example, if your brokerage account
-+contains both cash, gold, and several stock quantities, the balance
-+might look like:
-+
-+       $200.00
-+     100.00 AU
-+       AAPL 40
-+      BORL 100
-+      FEQTX 50  Assets:Brokerage
-+
-+   This balance report shows how much of each commodity is in your
-+brokerage account.
-+
-+   Sometimes, you will want to know the current street value of your
-+balance, and not the commodity totals.  For this to happen, you must
-+specify what the current price is for each commodity.  The price can be
-+any commodity, in which case the balance will be computed in terms of
-+that commodity.  The usual way to specify prices is with a price
-+history file, which might look like this:
-+
-+     P 2004/06/21 02:18:01 FEQTX $22.49
-+     P 2004/06/21 02:18:01 BORL $6.20
-+     P 2004/06/21 02:18:02 AAPL $32.91
-+     P 2004/06/21 02:18:02 AU $400.00
-+
-+   Specify the price history to use with the `--price-db' option, with
-+the `-V' option to report in terms of current market value:
-+
-+     ledger --price-db prices.db -V balance brokerage
-+
-+   The balance for your brokerage account will be reported in US
-+dollars, since the prices database uses that currency.
-+
-+     $40880.00  Assets:Brokerage
-+
-+   You can convert from any commodity to any other commodity.  Let's say
-+you had $5000 in your checking account, and for whatever reason you
-+wanted to know many ounces of gold that would buy, in terms of the
-+current price of gold:
-+
-+     ledger -T "{1 AU}*(O/P{1 AU})" balance checking
-+
-+   Although the total expression appears complex, it is simply saying
-+that the reported total should be in multiples of AU units, where the
-+quantity is the account total divided by the price of one AU.  Without
-+the initial multiplication, the reported total would still use the
-+dollars commodity, since multiplying or dividing amounts always keeps
-+the left value's commodity.  The result of this command might be:
-+
-+     14.01 AU  Assets:Checking
-+
-+3.3.1 Commodity price histories
-+-------------------------------
-+
-+Whenever a commodity is purchased using a different commodity (such as
-+a share of common stock using dollars), it establishes a price for that
-+commodity on that day.  It is also possible, by recording price details
-+in a ledger file, to specify other prices for commodities at any given
-+time.  Such price entries might look like those below:
-+
-+     P 2004/06/21 02:17:58 TWCUX $27.76
-+     P 2004/06/21 02:17:59 AGTHX $25.41
-+     P 2004/06/21 02:18:00 OPTFX $39.31
-+     P 2004/06/21 02:18:01 FEQTX $22.49
-+     P 2004/06/21 02:18:02 AAPL $32.91
-+
-+   By default, ledger will not consider commodity prices when generating
-+its various reports.  It will always report balances in terms of the
-+commodity total, rather than the current value of those commodities.
-+To enable pricing reports, use one of the commodity reporting options.
-+
-+3.3.2 Commodity equivalencies
-+-----------------------------
-+
-+Sometimes a commodity has several forms which are all equivalent.  An
-+example of this is time.  Whether tracked in terms of minutes, hours or
-+days, it should be possible to convert between the various forms.
-+Doing this requires the use of commodity equivalencies.
-+
-+   For example, you might have the following two transactions, one which
-+transfers an hour of time into a `Billable' account, and another which
-+decreases the same account by ten minutes.  The resulting report will
-+indicate that fifty minutes remain:
-+
-+     2005/10/01 Work done for company
-+         Billable:Client                 1h
-+         Project:XYZ
-+
-+     2005/10/02 Return ten minutes to the project
-+         Project:XYZ                    10m
-+         Billable:Client
-+
-+   Reporting the balance for this ledger file produces:
-+
-+            50.0m  Billable:Client
-+           -50.0m  Project:XYZ
-+
-+   This example works because ledger already knows how to handle
-+seconds, minutes and hours, as part of its time tracking support.
-+Defining other equivalencies is simple.  The following is an example
-+that creates data equivalencies, helpful for tracking bytes, kilobytes,
-+megabytes, and more:
-+
-+     C 1.00 Kb = 1024 b
-+     C 1.00 Mb = 1024 Kb
-+     C 1.00 Gb = 1024 Mb
-+     C 1.00 Tb = 1024 Gb
-+
-+   Each of these definitions correlates a commodity (such as `Kb') and
-+a default precision, with a certain quantity of another commodity.  In
-+the above example, kilobytes are reporetd with two decimal places of
-+precision and each kilobyte is equal to 1024 bytes.
-+
-+   Equivalency chains can be as long as desired.  Whenever a commodity
-+would report as a decimal amount (less than `1.00'), the next smallest
-+commodity is used.  If a commodity could be reported in terms of a
-+higher commodity without resulting to a partial fraction, then the
-+larger commodity is used.
-+
-+
-+File: ledger.info,  Node: Accounts and Inventories,  Next: Understanding Equity,  Prev: Commodities and Currencies,  Up: Keeping a ledger
-+
-+3.4 Accounts and Inventories
-+============================
-+
-+Since Ledger's accounts and commodity system is so flexible, you can
-+have accounts that don't really exist, and use commodities that no one
-+else recognizes.  For example, let's say you are buying and selling
-+various items in EverQuest, and want to keep track of them using a
-+ledger.  Just add items of whatever quantity you wish into your
-+EverQuest account:
-+
-+     9/29  Get some stuff at the Inn
-+         Places:Black's Tavern                   -3 Apples
-+         Places:Black's Tavern                   -5 Steaks
-+         EverQuest:Inventory
-+
-+   Now your EverQuest:Inventory has 3 apples and 5 steaks in it.  The
-+amounts are negative, because you are taking _from_ Black's Tavern in
-+order to add to your Inventory account.  Note that you don't have to
-+use `Places:Black's Tavern' as the source account.  You could use
-+`EverQuest:System' to represent the fact that you acquired them online.
-+The only purpose for choosing one kind of source account over another
-+is for generate more informative reports later on.  The more you know,
-+the better analysis you can perform.
-+
-+   If you later sell some of these items to another player, the entry
-+would look like:
-+
-+     10/2  Sturm Brightblade
-+         EverQuest:Inventory                     -2 Steaks
-+         EverQuest:Inventory                     15 Gold
-+
-+   Now you've turned 2 steaks into 15 gold, courtesy of your customer,
-+Sturm Brightblade.
-+
-+
-+File: ledger.info,  Node: Understanding Equity,  Next: Dealing with Petty Cash,  Prev: Accounts and Inventories,  Up: Keeping a ledger
-+
-+3.5 Understanding Equity
-+========================
-+
-+The most confusing entry in any ledger will be your equity account--
-+because starting balances can't come out of nowhere.
-+
-+   When you first start your ledger, you will likely already have money
-+in some of your accounts.  Let's say there's $100 in your checking
-+account; then add an entry to your ledger to reflect this amount.
-+Where will money come from?  The answer: your equity.
-+
-+     10/2  Opening Balance
-+         Assets:Checking                         $100.00
-+         Equity:Opening Balances
-+
-+   But what is equity?  You may have heard of equity when people talked
-+about house mortgages, as "the part of the house that you own".
-+Basically, equity is like the value of something.  If you own a car
-+worth $5000, then you have $5000 in equity in that car.  In order to
-+turn that car (a commodity) into a cash flow, or a credit to your bank
-+account, you will have to debit the equity by selling it.
-+
-+   When you start a ledger, you are probably already worth something.
-+Your net worth is your current equity.  By transferring the money in
-+the ledger from your equity to your bank accounts, you are crediting
-+the ledger account based on your prior equity.  That is why, when you
-+look at the balance report, you will see a large negative number for
-+Equity that never changes: Because that is what you were worth (what
-+you debited from yourself in order to start the ledger) before the
-+money started moving around.  If the total positive value of your
-+assets is greater than the absolute value of your starting equity, it
-+means you are making money.
-+
-+   Clear as mud?  Keep thinking about it.  Until you figure it out, put
-+`-Equity' at the end of your balance command, to remove the confusing
-+figure from the total.
-+
-+
-+File: ledger.info,  Node: Dealing with Petty Cash,  Next: Working with multiple funds and accounts,  Prev: Understanding Equity,  Up: Keeping a ledger
-+
-+3.6 Dealing with Petty Cash
-+===========================
-+
-+Something that stops many people from keeping a ledger at all is the
-+insanity of tracking small cash expenses.  They rarely generate a
-+receipt, and there are often a lot of small transactions, rather than a
-+few large ones, as with checks.
-+
-+   One solution is: don't bother.  Move your spending to a debit card,
-+but in general ignore cash.  Once you withdraw it from the ATM, mark it
-+as already spent to an `Expenses:Cash' category:
-+
-+     2004/03/15 ATM
-+         Expenses:Cash                      $100.00
-+         Assets:Checking
-+
-+   If at some point you make a large cash expense that you want to
-+track, just "move" the amount of the expense from `Expenses:Cash' into
-+the target account:
-+
-+     2004/03/20 Somebody
-+         Expenses:Food                       $65.00
-+         Expenses:Cash
-+
-+   This way, you can still track large cash expenses, while ignoring all
-+of the smaller ones.
-+
-+
-+File: ledger.info,  Node: Working with multiple funds and accounts,  Next: Archiving previous years,  Prev: Dealing with Petty Cash,  Up: Keeping a ledger
-+
-+3.7 Working with multiple funds and accounts
-+============================================
-+
-+There are situations when the accounts you're tracking are different
-+between your clients and the financial institutions where money is
-+kept.  An example of this is working as the treasurer for a religious
-+institution.  From the secular point of view, you might be working with
-+three different accounts:
-+
-+   * Checking
-+
-+   * Savings
-+
-+   * Credit Card
-+
-+   From a religious point of view, the community expects to divide its
-+resources into multiple "funds", from which it makes purchases or
-+reserves resources for later:
-+
-+   * School fund
-+
-+   * Building fund
-+
-+   * Community fund
-+
-+   The problem with this kind of setup is that when you spend money, it
-+comes from two or more places at once: the account and the fund.  And
-+yet, the correlation of amounts between funds and accounts is rarely
-+one-to-one.  What if the school fund has `$500.00', but `$400.00' of
-+that comes from Checking, and `$100.00' from Savings?
-+
-+   Traditional finance packages require that the money reside in only
-+one place.  But there are really two "views" of the data: from the
-+account point of view and from the fund point of view - yet both sets
-+should reflect the same overall expenses and cash flow.  It's simply
-+where the money resides that differs.
-+
-+   This situation can be handled one of two ways.  The first is using
-+virtual transactions to represent the fact that money is moving to and
-+from two kind of accounts at the same time:
-+
-+     2004/03/20 Contributions
-+         Assets:Checking                    $500.00
-+         Income:Donations
-+
-+     2004/03/25 Distribution of donations
-+         [Funds:School]                     $300.00
-+         [Funds:Building]                   $200.00
-+         [Assets:Checking]                 $-500.00
-+
-+   The use of square brackets in the second entry ensures that the
-+virtual transactions balance to zero.  Now money can be spent directly
-+from a fund at the same time as money is drawn from a physical account:
-+
-+     2004/03/25 Payment for books (paid from Checking)
-+         Expenses:Books                    $100.00
-+         Assets:Checking                  $-100.00
-+         (Funds:School)                   $-100.00
-+
-+   When reports are generated, by default they'll appear in terms of the
-+funds.  In this case, you will likely want to mask out your `Assets'
-+account, because otherwise the balance won't make much sense:
-+
-+     ledger bal -^Assets
-+
-+   If the `--real' option is used, the report will be in terms of the
-+real accounts:
-+
-+     ledger --real bal
-+
-+   If more asset accounts are needed as the source of a transaction,
-+just list them as you would normally, for example:
-+
-+     2004/03/25 Payment for books (paid from Checking)
-+         Expenses:Books                    $100.00
-+         Assets:Checking                   $-50.00
-+         Liabilities:Credit Card           $-50.00
-+         (Funds:School)                   $-100.00
-+
-+   The second way of tracking funds is to use entry codes.  In this
-+respect the codes become like virtual accounts that embrace the entire
-+set of transactions.  Basically, we are associating an entry with a
-+fund by setting its code.  Here are two entries that desposit money
-+into, and spend money from, the `Funds:School' fund:
-+
-+     2004/03/25 (Funds:School) Donations
-+         Assets:Checking                   $100.00
-+         Income:Donations
-+
-+     2004/04/25 (Funds:School) Payment for books
-+         Expenses:Books                     $50.00
-+         Assets:Checking
-+
-+   Note how the accounts now relate only to the real accounts, and any
-+balance or registers reports will reflect this.  That the entries
-+relate to a particular fund is kept only in the code.
-+
-+   How does this become a fund report?  By using the `--code-as-payee'
-+option, you can generate a register report where the payee for each
-+transaction shows the code.  Alone, this is not terribly interesting;
-+but when combined with the `--by-payee' option, you will now see
-+account subtotals for any transactions related to a specific fund.  So,
-+to see the current monetary balances of all funds, the command would be:
-+
-+     ledger --code-as-payee -P reg ^Assets
-+
-+   Or to see a particular funds expenses, the `School' fund in this
-+case:
-+
-+     ledger --code-as-payee -P reg ^Expenses -- School
-+
-+   Both approaches yield different kinds of flexibility, depending on
-+how you prefer to think of your funds: as virtual accounts, or as tags
-+associated with particular entries.  Your own tastes will decide which
-+is best for your situation.
-+
-+
-+File: ledger.info,  Node: Archiving previous years,  Next: Virtual transactions,  Prev: Working with multiple funds and accounts,  Up: Keeping a ledger
-+
-+3.8 Archiving previous years
-+============================
-+
-+After a while, your ledger can get to be pretty large.  While this will
-+not slow down the ledger program much--it's designed to process ledger
-+files very quickly--things can start to feel "messy"; and it's a
-+universal complaint that when finances feel messy, people avoid them.
-+
-+   Thus, archiving the data from previous years into their own files can
-+offer a sense of completion, and freedom from the past.  But how to
-+best accomplish this with the ledger program?  There are two commands
-+that make it very simple: `print', and `equity'.
-+
-+   Let's take an example file, with data ranging from year 2000 until
-+2004.  We want to archive years 2000 and 2001 to their own file,
-+leaving just 2003 and 2004 in the current file.  So, use `print' to
-+output all the earlier entries to a file called `ledger-old.dat':
-+
-+     ledger -f ledger.dat -b 2000 -e 2001 print > ledger-old.dat
-+
-+   To delete older data from the current ledger file, use `print'
-+again, this time specifying year 2002 as the starting date:
-+
-+     ledger -f ledger.dat -b 2002 print > x
-+     mv x ledger.dat
-+
-+   However, now the current file contains _only_ transactions from 2002
-+onward, which will not yield accurate present-day balances, because the
-+net income from previous years is no longer being tallied.  To
-+compensate for this, we must append an equity report for the old ledger
-+at the beginning of the new one:
-+
-+     ledger -f ledger-old.dat equity > equity.dat
-+     cat equity.dat ledger.dat > x
-+     mv x ledger.dat
-+     rm equity.dat
-+
-+   Now the balances reported from `ledger.dat' are identical to what
-+they were before the data was split.
-+
-+   How often should you split your ledger?  You never need to, if you
-+don't want to.  Even eighty years of data will not slow down ledger
-+much--and that's just using present day hardware!  Or, you can keep the
-+previous and current year in one file, and each year before that in its
-+own file.  It's really up to you, and how you want to organize your
-+finances.  For those who also keep an accurate paper trail, it might be
-+useful to archive the older years to their own files, then burn those
-+files to a CD to keep with the paper records--along with any electronic
-+statements received during the year.  In the arena of organization,
-+just keep in mind this maxim: Do whatever keeps you doing it.
-+
-+
-+File: ledger.info,  Node: Virtual transactions,  Next: Automated transactions,  Prev: Archiving previous years,  Up: Keeping a ledger
-+
-+3.9 Virtual transactions
-+========================
-+
-+A virtual transaction is when you, in your mind, see money as moving to
-+a certain place, when in reality that money has not moved at all.
-+There are several scenarios in which this type of tracking comes in
-+handy, and each of them will be discussed in detail.
-+
-+   To enter a virtual transaction, surround the account name in
-+parentheses.  This form of usage does not need to balance.  However, if
-+you want to ensure the virtual transaction balances with other virtual
-+transactions in the same entry, use square brackets.  For example:
-+
-+     10/2 Paycheck
-+         Assets:Checking                        $1000.00
-+         Income:Salary                         $-1000.00
-+         (Debt:Alimony)                          $200.00
-+
-+   In this example, after receiving a paycheck an alimony debt is
-+increased--even though no money has moved around yet.
-+
-+     10/2  Paycheck
-+         Assets:Checking                        $1000.00
-+         Income:Salary                         $-1000.00
-+         [Savings:Trip]                          $200.00
-+         [Assets:Checking]                      $-200.00
-+
-+   In this example, $200 has been deducted from checking toward savings
-+for a trip.  It will appear as though the money has been moved from the
-+account into `Savings:Trip', although no money has actually moved
-+anywhere.
-+
-+   When balances are displayed, virtual transactions will be factored
-+in.  To view balances without any virtual balances factored in, using
-+the `-R' flag, for "reality".
-+
-+
-+File: ledger.info,  Node: Automated transactions,  Next: Using Emacs to Keep Your Ledger,  Prev: Virtual transactions,  Up: Keeping a ledger
-+
-+3.10 Automated transactions
-+===========================
-+
-+As a Bahá'í, I need to compute Huqúqu'lláh whenever I acquire assets.
-+It is similar to tithing for Jews and Christians, or to Zakát for
-+Muslims.  The exact details of computing Huqúqu'lláh are somewhat
-+complex, but if you have further interest, please consult the Web.
-+
-+   Ledger makes this otherwise difficult law very easy.  Just set up an
-+automated transaction at the top of your ledger file:
-+
-+     ; This automated entry will compute Huqúqu'lláh based on this
-+     ; journal's transactions.  Any that match will affect the
-+     ; Liabilities:Huququ'llah account by 19% of the value of that
-+     ; transaction.
-+
-+     = /^(?:Income:|Expenses:(?:Business|Rent$|Furnishings|Taxes|Insurance))/
-+       (Liabilities:Huququ'llah)               0.19
-+
-+   This automated transaction works by looking at each transaction in
-+the ledger file.  If any match the given value expression, 19% of the
-+transaction's value is applied to the `Liabilities:Huququ'llah'
-+account.  So, if $1000 is earned from `Income:Salary', $190 is added to
-+`Liabilities:Huqúqu'lláh'; if $1000 is spent on Rent, $190 is
-+subtracted.  The ultimate balance of Huqúqu'lláh reflects how much is
-+owed in order to fulfill one's obligation to Huqúqu'lláh.  When ready
-+to pay, just write a check to cover the amount shown in
-+`Liabilities:Huququ'llah'.  That entry would look like:
-+
-+     2003/01/01 (101) Baha'i Huqúqu'lláh Trust
-+         Liabilities:Huququ'llah          $1,000.00
-+         Assets:Checking
-+
-+   That's it.  To see how much Huqúq is currently owed based on your
-+ledger entries, use:
-+
-+     ledger balance Liabilities:Huquq
-+
-+   This works fine, but omits one aspect of the law: that Huquq is only
-+due once the liability exceeds the value of 19 mithqáls of gold (which
-+is roughly 2.22 ounces).  So what we want is for the liability to
-+appear in the balance report only when it exceeds the present day value
-+of 2.22 ounces of gold.  This can be accomplished using the command:
-+
-+     ledger -Q -t "/Liab.*Huquq/?(a/P{2.22 AU}<={-1.0}&a):a" -s bal liab
-+
-+   With this command, the current price for gold is downloaded, and the
-+Huqúqu'lláh is reported only if its value exceeds that of 2.22 ounces
-+of gold.  If you wish the liability to be reflected in the parent
-+subtotal either way, use this instead:
-+
-+     ledger -Q -T "/Liab.*Huquq/?(O/P{2.22 AU}<={-1.0}&O):O" -s bal liab
-+
-+   In some cases, you may wish to refer to the account of whichever
-+transaction matched your automated entry's value expression.  To do
-+this, use the special account name `$account':
-+
-+     = /^Some:Long:Account:Name/
-+       [$account]  -0.10
-+       [Savings]    0.10
-+
-+   This example causes 10% of the matching account's total to be
-+deferred to the `Savings' account--as a balanced virtual transaction,
-+which may be excluded from reports by using `--real'.
-+
-+
-+File: ledger.info,  Node: Using Emacs to Keep Your Ledger,  Next: Using GnuCash to Keep Your Ledger,  Prev: Automated transactions,  Up: Keeping a ledger
-+
-+3.11 Using Emacs to Keep Your Ledger
-+====================================
-+
-+In the Ledger tarball is an Emacs module, `ledger.el'.  This module
-+makes the process of keeping a text ledger much easier for Emacs users.
-+I recommend putting this at the top of your ledger file:
-+
-+     ; -*-ledger-*-
-+
-+   And this in your `.emacs' file, after copying `ledger.el' to your
-+`site-lisp' directory:
-+
-+     (load "ledger")
-+
-+   Now when you edit your ledger file, it will be in `ledger-mode'.
-+`ledger-mode' adds these commands:
-+
-+*C-c C-a*
-+     For quickly adding new entries based on the form of older ones (see
-+     previous section).
-+
-+*C-c C-c*
-+     Toggles the "cleared" flag of the transaction under point.
-+
-+*C-c C-d*
-+     Delete the entry under point.
-+
-+*C-c C-r*
-+     Reconciles an account by displaying the transactions in another
-+     buffer, where simply hitting the spacebar will toggle the pending
-+     flag of the transaction in the ledger.  Once all the appropriate
-+     transactions have been marked, press C-c C-c in the reconcile
-+     buffer to "commit" the reconciliation, which will mark all of the
-+     entries as cleared, and display the new cleared balance in the
-+     minibuffer.
-+
-+*C-c C-m*
-+     Set the default month for new entries added with C-c C-a.  This is
-+     handy if you have a large number of transactions to enter from a
-+     previous month.
-+
-+*C-c C-y*
-+     Set the default year for new entries added with C-c C-a.  This is
-+     handy if you have a large number of transactions to enter from a
-+     previous year.
-+
-+   Once you enter the reconcile buffer, there are several key commands
-+available:
-+
-+*RET*
-+     Visit the ledger file entry corresponding to the reconcile entry.
-+
-+*C-c C-c*
-+     Commit the reconcialation.  This marks all of the marked
-+     transactions as "cleared", saves the ledger file, and then
-+     displays the new cleared balance.
-+
-+*C-l*
-+     Refresh the reconcile buffer by re-reading transactions from the
-+     ledger data file.
-+
-+*SPC*
-+     Toggle the transaction under point as cleared.
-+
-+*a*
-+     Add a new entry to the ledger data file, and refresh the reconcile
-+     buffer to include its transactions (if the entry is added to the
-+     same account as the one being reconciled).
-+
-+*d*
-+     Delete the entry related to the transaction under point.  Note:
-+     This may result in multiple transactions being deleted.
-+
-+*n*
-+     Move to the next line.
-+
-+*p*
-+     Move to the previous line.
-+
-+*C-c C-r*
-+
-+*r*
-+     Attempt to auto-reconcile the transactions to the entered balance.
-+     If it can do so, it will mark all those transactions as pending
-+     that would yield the specified balance.
-+
-+*C-x C-s*
-+
-+*s*
-+     Save the ledger data file, and show the current cleared balance for
-+     the account being reconciled.
-+
-+*q*
-+     Quit the reconcile buffer.
-+
-+   There is also an `emacs' command which can be used to output reports
-+in a format directly `read'-able from Emacs Lisp.
-+
-+
-+File: ledger.info,  Node: Using GnuCash to Keep Your Ledger,  Next: Using timeclock to record billable time,  Prev: Using Emacs to Keep Your Ledger,  Up: Keeping a ledger
-+
-+3.12 Using GnuCash to Keep Your Ledger
-+======================================
-+
-+The Ledger tool is fast and simple, but it offers no custom method for
-+actually editing the ledger.  It assumes you know how to use a text
-+editor, and like doing so.  There is, at least, an Emacs mode that
-+makes editing Ledger's data files much easier.
-+
-+   You are also free to use GnuCash to maintain your ledger, and the
-+Ledger program for querying and reporting on the contents of that
-+ledger.  It takes a little longer to parse the XML data format that
-+GnuCash uses, but the end result is identical.
-+
-+   Then again, why would anyone use a Gnome-centric, multi-megabyte
-+behemoth to edit their data, and only a one megabyte binary to query it?
-+
-+
-+File: ledger.info,  Node: Using timeclock to record billable time,  Prev: Using GnuCash to Keep Your Ledger,  Up: Keeping a ledger
-+
-+3.13 Using timeclock to record billable time
-+============================================
-+
-+The timeclock tool makes it easy to track time events, like clocking
-+into and out of a particular job.  These events accumulate in a timelog
-+file.
-+
-+   Each in/out event may have an optional description.  If the "in"
-+description is a ledger account name, these in/out pairs may be viewed
-+as virtual transactions, adding time commodities (hours) to that
-+account.
-+
-+   For example, the command-line version of the timeclock tool could be
-+used to begin a timelog file like:
-+
-+     export TIMELOG=$HOME/.timelog
-+     ti ClientOne category
-+     sleep 10
-+     to waited for ten seconds
-+
-+   The `.timelog' file now contains:
-+
-+     i 2004/10/06 15:21:00 ClientOne  category
-+     o 2004/10/06 15:21:10 waited for ten seconds
-+
-+   Ledger parses this directly, as if it had seen the following entry:
-+
-+     2004/10/06 category
-+         (ClientOne)      10s
-+
-+   In other words, the timelog event pair is seen as adding 0.00277h
-+(ten seconds) worth of time to the `ClientOne' account.  This would be
-+considered billable time, which later could be invoiced and credited to
-+accounts receivable:
-+
-+     2004/11/01 (INV#1) ClientOne, Inc.
-+         Receivable:ClientOne       $0.10
-+         ClientOne              -0.00277h @ $35.00
-+
-+   The above transaction converts the clocked time into an invoice for
-+the time spent, at an hourly rate of $35.  Once the invoice is paid,
-+the money is deposited from the receivable account into a checking
-+account:
-+
-+     2004/12/01 ClientOne, Inc.
-+         Assets:Checking            $0.10
-+         Receivable:ClientOne
-+
-+   And now the time spent has been turned into hard cash in the checking
-+account.
-+
-+   The advantage to using timeclock and invoicing to bill time is that
-+you will always know, by looking at the balance report, exactly how
-+much unbilled and unpaid time you've spent working for any particular
-+client.
-+
-+   I like to `!include' my timelog at the top of my company's
-+accounting ledger, with the attached prefix `Billable':
-+
-+     ; -*-ledger-*-
-+
-+     ; This is the ledger file for my company.  But first, include the
-+     ; timelog data, entering all of the time events within the umbrella
-+     ; account "Billable".
-+
-+     !account Billable
-+     !include /home/johnw/.timelog
-+     !end
-+
-+     ; Here follows this fiscal year's transactions for the company.
-+
-+     2004/11/01 (INV#1) ClientOne, Inc.
-+         Receivable:ClientOne           $0.10
-+         Billable:ClientOne         -0.00277h @ $35.00
-+
-+     2004/12/01 ClientOne, Inc.
-+         Assets:Checking                $0.10
-+         Receivable:ClientOne
-+
-+
-+File: ledger.info,  Node: Using XML,  Prev: Keeping a ledger,  Up: Top
-+
-+4 Using XML
-+***********
-+
-+By default, Ledger uses a human-readable data format, and displays its
-+reports in a manner meant to be read on screen.  For the purpose of
-+writing tools which use Ledger, however, it is possible to read and
-+display data using XML.  This chapter documents that format.
-+
-+   The general format used for Ledger data is:
-+
-+     <?xml version="1.0"?>
-+     <ledger>
-+       <entry>...</entry>
-+       <entry>...</entry>
-+       <entry>...</entry>...
-+     </ledger>
-+
-+   The data stream is enclosed in a `ledger' tag, which contains a
-+series of one or more entries.  Each `entry' describes the entry and
-+contains a series of one or more transactions:
-+
-+     <entry>
-+       <en:date>2004/03/01</en:date>
-+       <en:cleared/>
-+       <en:code>100</en:code>
-+       <en:payee>John Wiegley</en:payee>
-+       <en:transactions>
-+         <transaction>...</transaction>
-+         <transaction>...</transaction>
-+         <transaction>...</transaction>...
-+       </en:transactions>
-+     </entry>
-+
-+   The date format for `en:date' is always `YYYY/MM/DD'.  The
-+`en:cleared' tag is optional, and indicates whether the transaction has
-+been cleared or not.  There is also an `en:pending' tag, for marking
-+pending transactions.  The `en:code' and `en:payee' tags both contain
-+whatever text the user wishes.
-+
-+   After the initial entry data, there must follow a set of transactions
-+marked with `en:transactions'.  Typically these transactions will all
-+balance each other, but if not they will be automatically balanced into
-+an account named `<Unknown>'.
-+
-+   Within the `en:transactions' tag is a series of one or more
-+`transaction''s, which have the following form:
-+
-+     <transaction>
-+       <tr:account>Expenses:Computer:Hardware</tr:account>
-+       <tr:amount>
-+         <value type="amount">
-+           <amount>
-+             <commodity flags="PT">$</commodity>
-+             <quantity>90.00</quantity>
-+           </amount>
-+         </value>
-+       </tr:amount>
-+     </transaction>
-+
-+   This is a basic transaction.  It may also be begin with `tr:virtual'
-+and/or `tr:generated' tags, to indicate virtual and auto-generated
-+transactions.  Then follows the `tr:account' tag, which contains the
-+full name of the account the transaction is related to.  Colons
-+separate parent from child in an account name.
-+
-+   Lastly follows the amount of the transaction, indicated by
-+`tr:amount'.  Within this tag is a `value' tag, of which there are four
-+different kinds, each with its own format:
-+
-+  1. boolean
-+
-+  2. integer
-+
-+  3. amount
-+
-+  4. balance
-+
-+   The format of a boolean value is `true' or `false' surrounded by a
-+`boolean' tag, for example:
-+
-+     <boolean>true</boolean>
-+
-+   The format of an integer value is the numerical value surrounded by
-+an `integer' tag, for example:
-+
-+     <integer>12036</integer>
-+
-+   The format of an amount contains two members, the commodity and the
-+quantity.  The commodity can have a set of flags that indicate how to
-+display it.  The meaning of the flags (all of which are optional) are:
-+
-+*P*
-+     The commodity is prefixed to the value.
-+
-+*S*
-+     The commodity is separated from the value by a space.
-+
-+*T*
-+     Thousands markers are used to display the amount.
-+
-+*E*
-+     The format of the amount is European, with period used as a
-+     thousands marker, and comma used as the decimal point.
-+
-+   The actual quantity for an amount is an integer of arbitrary size.
-+Ledger uses the GNU multi-precision math library to handle such values.
-+The XML format assumes the reader to be equally capable.  Here is an
-+example amount:
-+
-+     <value type="amount">
-+       <amount>
-+         <commodity flags="PT">$</commodity>
-+         <quantity>90.00</quantity>
-+       </amount>
-+     </value>
-+
-+   Lastly, a balance value contains a series of amounts, each with a
-+different commodity.  Unlike the name, such a value does need to
-+balance.  It is called a balance because it sums several amounts.  For
-+example:
-+
-+     <value type="balance">
-+       <balance>
-+         <amount>
-+           <commodity flags="PT">$</commodity>
-+           <quantity>90.00</quantity>
-+         </amount>
-+         <amount>
-+           <commodity flags="TE">DM</commodity>
-+           <quantity>200.00</quantity>
-+         </amount>
-+       </balance>
-+     </value>
-+
-+   That is the extent of the XML data format used by Ledger.  It will
-+output such data if the `xml' command is used, and can read the same
-+data as long as the `expat' library was available when Ledger was built.
-+
-+
-+
-+Tag Table:
-+Node: Top1705
-+Node: Introduction3383
-+Ref: Introduction-Footnote-19312
-+Node: Building the program9389
-+Node: Getting help9936
-+Node: Running Ledger10346
-+Node: Usage overview11866
-+Ref: Usage overview-Footnote-145337
-+Ref: Usage overview-Footnote-245455
-+Node: Commands45560
-+Node: Options50789
-+Node: Basic options51650
-+Node: Report filtering53835
-+Node: Output customization57715
-+Node: Commodity reporting62620
-+Node: Environment variables64718
-+Node: Format strings65366
-+Node: Value expressions70738
-+Node: Period expressions77069
-+Node: File format78657
-+Node: Some typical queries83527
-+Node: Budgeting and forecasting87249
-+Node: Keeping a ledger89989
-+Node: Stating where money goes92698
-+Node: Assets and Liabilities95351
-+Node: Commodities and Currencies103496
-+Node: Accounts and Inventories109656
-+Node: Understanding Equity111251
-+Node: Dealing with Petty Cash113158
-+Node: Working with multiple funds and accounts114255
-+Node: Archiving previous years118971
-+Node: Virtual transactions121495
-+Node: Automated transactions123171
-+Node: Using Emacs to Keep Your Ledger126169
-+Node: Using GnuCash to Keep Your Ledger129240
-+Node: Using timeclock to record billable time130140
-+Node: Using XML132900
-+
-+End Tag Table
-+
-+
-+Local Variables:
-+coding: iso-8859-1
-+End:
diff -Nru ledger-3.0.0~20110325/debian/patches/debian-changes-3.0.0~20110330-0mbudde1 ledger-3.0.0~20110330/debian/patches/debian-changes-3.0.0~20110330-0mbudde1
--- ledger-3.0.0~20110325/debian/patches/debian-changes-3.0.0~20110330-0mbudde1	1970-01-01 00:00:00.000000000 +0000
+++ ledger-3.0.0~20110330/debian/patches/debian-changes-3.0.0~20110330-0mbudde1	2011-03-30 21:38:35.000000000 +0000
@@ -0,0 +1,3671 @@
+Description: Upstream changes introduced in version 3.0.0~20110330-0mbudde1
+ This patch has been created by dpkg-source during the package build.
+ Here's the last changelog entry, hopefully it gives details on why
+ those changes were made:
+ .
+ ledger (3.0.0~20110330-0mbudde1) natty; urgency=low
+ .
+   * Beta release 3.
+ .
+ The person named in the Author field signed this changelog entry.
+Author: Michael Budde <mbudde@gmail.com>
+
+---
+The information above should follow the Patch Tagging Guidelines, please
+checkout http://dep.debian.net/deps/dep3/ to learn about the format. Here
+are templates for supplementary fields that you might want to add:
+
+Origin: <vendor|upstream|other>, <url of original patch>
+Bug: <url in upstream bugtracker>
+Bug-Debian: http://bugs.debian.org/<bugnumber>
+Forwarded: <no|not-needed|url proving that it has been forwarded>
+Reviewed-By: <name and email of someone who approved the patch>
+Last-Update: <YYYY-MM-DD>
+
+--- /dev/null
++++ ledger-3.0.0~20110330/utf8
+@@ -0,0 +1,3644 @@
++This is ledger.info, produced by makeinfo version 4.13 from ledger.texi.
++
++INFO-DIR-SECTION User Applications
++   Copyright (c) 2003-2009, John Wiegley.  All rights reserved.
++
++   Redistribution and use in source and binary forms, with or without
++modification, are permitted provided that the following conditions are
++met:
++
++   - Redistributions of source code must retain the above copyright
++notice, this list of conditions and the following disclaimer.
++
++   - Redistributions in binary form must reproduce the above copyright
++notice, this list of conditions and the following disclaimer in the
++documentation and/or other materials provided with the distribution.
++
++   - Neither the name of New Artisans LLC nor the names of its
++contributors may be used to endorse or promote products derived from
++this software without specific prior written permission.
++
++   THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
++"AS IS" AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
++LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A
++PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT
++OWNER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
++SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT
++LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE,
++DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY
++THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT
++(INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE
++OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
++
++START-INFO-DIR-ENTRY
++* Ledger: (ledger).           Command Line Accounting
++END-INFO-DIR-ENTRY
++
++
++File: ledger.info,  Node: Top,  Next: Introduction,  Prev: (dir),  Up: (dir)
++
++Overview
++********
++
++Copyright (c) 2003-2009, John Wiegley.  All rights reserved.
++
++   Redistribution and use in source and binary forms, with or without
++modification, are permitted provided that the following conditions are
++met:
++
++   - Redistributions of source code must retain the above copyright
++notice, this list of conditions and the following disclaimer.
++
++   - Redistributions in binary form must reproduce the above copyright
++notice, this list of conditions and the following disclaimer in the
++documentation and/or other materials provided with the distribution.
++
++   - Neither the name of New Artisans LLC nor the names of its
++contributors may be used to endorse or promote products derived from
++this software without specific prior written permission.
++
++   THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
++"AS IS" AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
++LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A
++PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT
++OWNER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
++SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT
++LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE,
++DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY
++THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT
++(INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE
++OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
++
++* Menu:
++
++* Introduction::
++* Running Ledger::
++* Keeping a ledger::
++* Using XML::
++
++
++File: ledger.info,  Node: Introduction,  Next: Running Ledger,  Prev: Top,  Up: Top
++
++1 Introduction
++**************
++
++Ledger is an accounting tool with the moxie to exist.  It provides no
++bells or whistles, and returns the user to the days before user
++interfaces were even a twinkling in their father's CRT.
++
++   What it does offer is a double-entry accounting ledger with all the
++flexibility and muscle of its modern day cousins, without any of the
++fat.  Think of it as the Bran Muffin of accounting tools.
++
++   To use it, you need to start keeping a ledger.  This is the basis of
++all accounting, and if you haven't started yet, now is the time to
++learn.  The little booklet that comes with your checkbook is a ledger,
++so we'll describe double-entry accounting in terms of that.
++
++   A checkbook ledger records debits (subtractions, or withdrawals) and
++credits (additions, or deposits) with reference to a single account:
++the checking account.  Where the money comes from, and where it goes
++to, are described in the payee field, where you write the person or
++company's name.  The ultimate aim of keeping a checkbook ledger is to
++know how much money is available to spend.  That's really the aim of
++all ledgers.
++
++   What computers add is the ability to walk through these transactions,
++and tell you things about your spending habits; to let you devise
++budgets and get control over your spending; to squirrel away money into
++virtual savings account without having to physically move money around;
++etc.  As you keep your ledger, you are recording information about your
++life and habits, and sometimes that information can start telling you
++things you aren't aware of.  Such is the aim of all good accounting
++tools.
++
++   The next step up from a checkbook ledger, is a ledger that keeps
++track of all your accounts, not just checking.  In such a ledger, you
++record not only who gets paid--in the case of a debit--but where the
++money came from.  In a checkbook ledger, its assumed that all the money
++comes from your checking account.  But in a general ledger, you write
++transaction two-lines: the source account and target account.  _There
++must always be a debit from at least one account for every credit made
++to another account_.  This is what is meant by "double-entry"
++accounting: the ledger must always balance to zero, with an equal
++number of debits and credits.
++
++   For example, let's say you have a checking account and a brokerage
++account, and you can write checks from both of them.  Rather than keep
++two checkbooks, you decide to use one ledger for both.  In this general
++ledger you need to record a payment to Pacific Bell for your monthly
++phone bill.  The cost is $23.00, let's say, and you want to pay it from
++your checking account.  In the general ledger you need to say where the
++money came from, in addition to where it's going to.  The entry might
++look like this:
++
++     9/29  BAL  Pacific Bell              $-200.00   $-200.00
++                Equity:Opening Balances    $200.00
++     9/29  BAL  Checking                   $100.00    $100.00
++                Equity:Opening Balances   $-100.00
++     9/29  100  Pacific Bell                $23.00     $23.00
++                Checking                   $-23.00
++
++   The first line shows a payment to Pacific Bell for $23.00.  Because
++there is no "balance" in a general ledger--it's always zero--we write
++in the total balance of all payments to "Pacific Bell", which now is
++$223.00 (previously the balance was $200.00).  This is done by looking
++at the last entry for "Pacific Bell" in the ledger, adding $23.00 to
++that amount, and writing the total in the balance column.  And the
++money came from "Checking"--a withdrawal of $23.00--which leaves the
++ending balance in "Checking" at $77.00.  This is a very manual
++procedure; but that's where computers come in...
++
++   The transaction must balance to $0: $23 went to Pacific Bell, $23
++came from Checking.  There is nothing left over to be accounted for,
++since the money has simply moved from one account to another.  This is
++the basis of double-entry accounting: that money never pops in or out of
++existence; it is always a transaction from one account to another.
++
++   Keeping a general ledger is the same as keeping two separate ledgers:
++One for Pacific Bell and one for Checking.  In that case, each time a
++payment is written into one, you write a corresponding withdrawal into
++the other.  This makes it easier to write in a "running balance", since
++you don't have to look back at the last time the account was
++referenced--but it also means having a lot of ledger books, if you deal
++with multiple accounts.
++
++   Enter the beauty of computerized accounting.  The purpose of the
++Ledger program is to make general ledger accounting simple, by keeping
++track of the balances for you.  Your only job is to enter the
++transactions.  If a transaction does not balance, Ledger displays an
++error and indicates the incorrect transaction.(1)
++
++   In summary, there are two aspects of Ledger use: updating the ledger
++data file, and using the Ledger tool to view the summarized result of
++your entries.
++
++   And just for the sake of example--as a starting point for those who
++want to dive in head-first--here are the ledger entries from above,
++formatting as the ledger program wishes to see them:
++
++     2004/09/29 Pacific Bell
++          Payable:Pacific Bell            $-200.00
++          Equity:Opening Balances
++
++     2004/09/29 Checking
++          Accounts:Checking                $100.00
++          Equity:Opening Balances
++
++     2004/09/29 Pacific Bell
++          Payable:Pacific Bell              $23.00
++          Accounts:Checking
++
++   The account balances and registers in this file, if saved as
++`ledger.dat', could be reported using:
++
++     $ ledger -f ledger.dat balance
++     $ ledger -f ledger.dat register checking
++     $ ledger -f ledger.dat register bell
++
++* Menu:
++
++* Building the program::
++* Getting help::
++
++   ---------- Footnotes ----------
++
++   (1) In some special cases, it automatically balances this entry for
++you.
++
++
++File: ledger.info,  Node: Building the program,  Next: Getting help,  Prev: Introduction,  Up: Introduction
++
++1.1 Building the program
++========================
++
++Ledger is written in ANSI C++, and should compile on any platform.  It
++depends on the GNU multiprecision integer library (libgmp), and the
++Perl regular expression library (libpcre).  It was developed using GNU
++make and gcc 3.3, on a PowerBook running OS/X.
++
++   To build and install once you have these libraries on your system,
++enter these commands:
++
++     ./configure && make install
++
++
++File: ledger.info,  Node: Getting help,  Prev: Building the program,  Up: Introduction
++
++1.2 Getting help
++================
++
++If you need help on how to use Ledger, or run into problems, you can
++just the Ledger mailing list at the following Web address:
++
++     https://lists.sourceforge.net/lists/listinfo/ledger-discuss
++
++   You can also find help at the `#ledger' channel on the IRC server
++`irc.freenode.net'.
++
++
++File: ledger.info,  Node: Running Ledger,  Next: Keeping a ledger,  Prev: Introduction,  Up: Top
++
++2 Running Ledger
++****************
++
++Ledger has a very simple command-line interface, named--enticing
++enough--`ledger'.  It supports a few reporting commands, and a large
++number of options for refining the output from those commands.  The
++basic syntax of any ledger command is:
++
++     ledger [OPTIONS...] COMMAND [ARGS...]
++
++   Command options must always precede the command word.  After the
++command word there may appear any number of arguments.  For most
++commands, these arguments are regular expressions that cause the output
++to relate only to transactions matching those regular expressions.  For
++the `entry' command, the arguments have a special meaning, described
++below.
++
++   The regular expressions arguments always match the account name that
++a transaction refers to.  To match on the payee of the entry instead,
++precede the regular expression with `--'.  For example, the following
++balance command reports account totals for rent, food and movies, but
++only those whose payee matches Freddie:
++
++     ledger bal rent food movies -- freddie
++
++   There are many, many command options available with the `ledger'
++command, and it takes a while to master them.  However, none of them
++are required to use the basic reporting commands.
++
++* Menu:
++
++* Usage overview::
++* Commands::
++* Options::
++* Format strings::
++* Value expressions::
++* Period expressions::
++* File format::
++* Some typical queries::
++* Budgeting and forecasting::
++
++
++File: ledger.info,  Node: Usage overview,  Next: Commands,  Prev: Running Ledger,  Up: Running Ledger
++
++2.1 Usage overview
++==================
++
++Before getting into the details of how to run Ledger, it will be easier
++to introduce the features in the context of their typical usage.  To
++that end, this section presents a series of recipes, gradually
++introducing all of the command-line features of Ledger.
++
++   For the purpose of these examples, assume the environment variable
++LEDGER is set to the file `sample.dat' (which is included in the
++distribution), and that the contents of that file are:
++
++     = /^Expenses:Books/
++       (Liabilities:Taxes)             -0.10
++
++     ~ Monthly
++       Assets:Bank:Checking          $500.00
++       Income:Salary
++
++     2004/05/01 * Checking balance
++       Assets:Bank:Checking        $1,000.00
++       Equity:Opening Balances
++
++     2004/05/01 * Investment balance
++       Assets:Brokerage              50 AAPL @ $30.00
++       Equity:Opening Balances
++
++     2004/05/14 * Pay day
++       Assets:Bank:Checking          $500.00
++       Income:Salary
++
++     2004/05/27 Book Store
++       Expenses:Books                 $20.00
++       Liabilities:MasterCard
++
++     2004/05/27 (100) Credit card company
++       Liabilities:MasterCard         $20.00
++       Assets:Bank:Checking
++
++   This sample file demonstrates a basic principle of accounting which
++it is recommended you follow: Keep all of your accounts under five
++parent Assets, Liabilities, Income, Expenses and Equity.  It is
++important to do so in order to make sense out of the following examples.
++
++2.1.1 Checking balances
++-----------------------
++
++Ledger has seven basic commands, but by far the most often used are
++`balance' and `register'.  To see a summary balance of all accounts,
++use:
++
++     ledger bal
++
++   `bal' is a short-hand for `balance'.  This command prints out the
++summary totals of the five parent accounts used in `sample.dat':
++
++                $1,480.00
++                  50 AAPL  Assets
++               $-2,500.00  Equity
++                   $20.00  Expenses
++                 $-500.00  Income
++                   $-2.00  Liabilities
++     --------------------
++               $-1,502.00
++                  50 AAPL
++
++   None of the child accounts are shown, just the parent account totals.
++We can see that in `Assets' there is $1,480.00, and 50 shares of Apple
++stock.  There is also a negative grand total.  Usually the grand total
++is zero, which means that all accounts balance(1).  In this case, since
++the 50 shares of Apple stock cost $1,500.00 dollars, then these two
++amounts balance each other in the grand total.  The extra $2.00 comes
++from a virtual transaction being added by the automatic entry at the
++top of the file.  The entry is virtual because the account name was
++surrounded by parentheses in an automatic entry.  Automatic entries
++will be discussed later, but first let's remove the virtual transaction
++from the balance report by using the `--real' option:
++
++     ledger --real bal
++
++   Now the report is:
++
++                $1,480.00
++                  50 AAPL  Assets
++               $-2,500.00  Equity
++                   $20.00  Expenses
++                 $-500.00  Income
++     --------------------
++               $-1,500.00
++                  50 AAPL
++
++   Since the liability was a virtual transaction, it has dropped from
++the report and we see that final total is balanced.
++
++   But we only know that it balances because `sample.dat' is quite
++simple, and we happen to know that the 50 shares of Apple stock cost
++$1,500.00.  We can verify that things really balance by reporting the
++Apple shares in terms of their cost, instead of their quantity.  To do
++this requires the `--basis', or `-B', option:
++
++     ledger --real -B bal
++
++   This command reports:
++
++                $2,980.00  Assets
++               $-2,500.00  Equity
++                   $20.00  Expenses
++                 $-500.00  Income
++
++   With the basis cost option, the grand total has disappeared, as it is
++now zero.  The confirms that the cost of everything balances to zero,
++_which must always be true_.  Reporting the real basis cost should
++never yield a remainder(2).
++
++2.1.1.1 Sub-account balances
++............................
++
++The totals reported by the balance command are only the topmost parent
++accounts.  To see the totals of all child accounts as well, use the
++`-s' option:
++
++     ledger --real -B -s bal
++
++   This reports:
++
++                $2,980.00  Assets
++                $1,480.00    Bank:Checking
++                $1,500.00    Brokerage
++               $-2,500.00  Equity:Opening Balances
++                   $20.00  Expenses:Books
++                 $-500.00  Income:Salary
++
++   This shows that the `Assets' total is made up from two child
++account, but that the total for each of the other accounts comes from
++one child account.
++
++   Sometimes you may have a lot of children, nested very deeply, but
++only want to report the first two levels.  This can be done with a
++display predicate, using a value expression.  In the value expression,
++`T' represents the reported total, and `l' is the display level for the
++account:
++
++     ledger --real -B -d "T&l<=2" bal
++
++   This reports:
++
++                $2,980.00  Assets
++                $1,480.00    Bank
++                $1,500.00    Brokerage
++               $-2,500.00  Equity:Opening Balances
++                   $20.00  Expenses:Books
++                 $-500.00  Income:Salary
++
++   Instead of reporting `Bank:Checking' as a child of `Assets', it
++report only `Bank', since that account is a nesting level of 2, while
++`Checking' is at level 3.
++
++   To review the display predicate used--`T&l<=2'--this rather terse
++expression means: Display an account only if it has a non-zero total
++(`T'), and its nesting level is less than or equal to 2 (`l<=2').
++
++2.1.1.2 Specific account balances
++.................................
++
++While reporting the totals for all accounts can be useful, most often
++you will want to check the balance of a specific account or accounts.
++To do this, put one or more account names after the balance command.
++Since these names are really regular expressions, you can use partial
++names if you wish:
++
++     ledger bal checking
++
++   Reports:
++
++                $1,480.00  Assets:Bank:Checking
++
++   Any number of names may be used:
++
++     ledger bal checking broker liab
++
++   Reports:
++
++                $1,480.00  Assets:Bank:Checking
++                  50 AAPL  Assets:Brokerage
++                   $-2.00  Liabilities
++
++   In this case no grand total is reported, because you are asking for
++specific account balances.
++
++   For those comfortable with regular expressions, any Perl regexp is
++allowed:
++
++     ledger bal ^assets.*checking ^liab
++
++   Reports:
++
++                $1,480.00  Assets:Bank:Checking
++                   $-2.00  Liabilities:Taxes
++
++2.1.2 The register report
++-------------------------
++
++While the `balance' command can be very handy for checking account
++totals, by far the most powerful of Ledger's reporting tools is the
++`register' command.  In fact, internally both commands use the same
++logic, but report the results differently: `balance' shows the summary
++totals, while `register' reports each transaction and how it
++contributes to that total.
++
++   Paradoxically, the most basic form of `register' is almost never
++used, since it displays every transaction:
++
++     ledger reg
++
++   `reg' is a short-hand for `register'.  This command reports:
++
++     2004/05/01 Checking balance     Assets:Bank:Checking      $1,000.00    $1,000.00
++                                     Equity:Opening Balan..   $-1,000.00            0
++     2004/05/01 Investment balance   Assets:Brokerage            50 AAPL      50 AAPL
++                                     Equity:Opening Balan..   $-1,500.00   $-1,500.00
++                                                                              50 AAPL
++     2004/05/14 Pay day              Assets:Bank:Checking        $500.00   $-1,000.00
++                                                                              50 AAPL
++                                     Income:Salary              $-500.00   $-1,500.00
++                                                                              50 AAPL
++     2004/05/27 Book Store           Expenses:Books               $20.00   $-1,480.00
++                                                                              50 AAPL
++                                     Liabilities:MasterCard      $-20.00   $-1,500.00
++                                                                              50 AAPL
++                                     (Liabilities:Taxes)          $-2.00   $-1,502.00
++                                                                              50 AAPL
++     2004/05/27 Credit card company  Liabilities:MasterCard       $20.00   $-1,482.00
++                                                                              50 AAPL
++                                     Assets:Bank:Checking        $-20.00   $-1,502.00
++                                                                              50 AAPL
++
++   This rather verbose output shows every account transaction in
++`sample.dat', and how it affects the running total.  The final total is
++identical to what we saw with the plain `balance' command.  To see how
++things really balance, we can use `--real -B', just as we did with
++`balance':
++
++     ledger --real -B reg
++
++   Reports:
++
++     2004/05/01 Checking balance     Assets:Bank:Checking      $1,000.00    $1,000.00
++                                     Equity:Opening Balan..   $-1,000.00            0
++     2004/05/01 Investment balance   Assets:Brokerage          $1,500.00    $1,500.00
++                                     Equity:Opening Balan..   $-1,500.00            0
++     2004/05/14 Pay day              Assets:Bank:Checking        $500.00      $500.00
++                                     Income:Salary              $-500.00            0
++     2004/05/27 Book Store           Expenses:Books               $20.00       $20.00
++                                     Liabilities:MasterCard      $-20.00            0
++     2004/05/27 Credit card company  Liabilities:MasterCard       $20.00       $20.00
++                                     Assets:Bank:Checking        $-20.00            0
++
++   Here we see that everything balances to zero in the end, as it must.
++
++2.1.2.1 Specific register queries
++.................................
++
++The most common use of the register command is to summarize
++transactions based on the account(s) they affect.  Using `sample.dat'
++as as example, we could look at all book purchases using:
++
++     ledger reg books
++
++   Reports:
++
++     2004/05/29 Book Store           Expenses:Books               $20.00       $20.00
++
++   If a double-dash (`--') occurs in the list of regular expressions,
++any following arguments are matched against payee names, instead of
++account names:
++
++     ledger reg ^liab -- credit
++
++   Reports:
++
++     2004/05/29 Credit card company  Liabilities:MasterCard       $20.00       $20.00
++
++   There are many reporting options for tailoring which transactions are
++found, and also how to summarize the various amounts and totals that
++result.  These are plumbed in greater depth below.
++
++2.1.3 Selecting transactions
++----------------------------
++
++Although the easiest way to use the register is to report all the
++transactions affecting a set of accounts, it can often result in more
++information than you want.  To cope with an ever-growing amount of
++data, there are several options which can help you pinpoint your report
++to exactly the transactions that interest you most.  This is called the
++"calculation" phase of Ledger.  All of its related options are
++documented under `--help-calc'.
++
++2.1.3.1 By date
++...............
++
++`--current'(`-c') displays entries occurring on or before the current
++date.  Any entry recorded for a future date will be ignored, as if it
++had not been seen.  This is useful if you happen to pre-record entries,
++but still wish to view your balances in terms of what is available
++today.
++
++   `--begin DATE' (`-b DATE') limits the report to only those entries
++occurring on or after DATE.  The running total in the register will
++start at zero with the first transaction, even if there are earlier
++entries.
++
++   To limit the display only, but still add earlier transactions to the
++running total, use the display expression `-d 'd>=[DATE]''):
++
++     ledger --basis -b may -d 'd>=[5/14]' reg ^assets
++
++   Reports:
++
++     2004/05/14 Pay day              Assets:Bank:Checking        $500.00    $3,000.00
++     2004/05/27 Credit card company  Assets:Bank:Checking        $-20.00    $2,980.00
++
++   In this example, the displayed transactions start from `5/14', but
++the calculated total starts from the beginning of `may'.
++
++   `--end DATE' (`-e DATE') states when reporting should end, both
++calculation and display.  The ending date is inclusive.
++
++   The DATE argument to the `-b' and `-e' options can be rather
++flexible.  Assuming the current date to be November 15, 2004, then all
++of the following are equivalent:
++
++     ledger -b oct bal
++     ledger -b "this oct" bal
++     ledger -b 2004/10 bal
++     ledger -b 10 bal
++     ledger -b last bal
++     ledger -b "last month" bal
++
++   To constrain the report to a specific time period, use `--period'
++(`-p').  A time period may have both a beginning and an end, or
++neither, as well as a specified interval.  Here are a few examples:
++
++     ledger -p 2004 bal
++     ledger -p august bal
++     ledger -p "from aug to oct" bal
++     ledger -p "daily from 8/1 to 8/15" bal
++     ledger -p "weekly since august" bal
++     ledger -p "monthly from feb to oct" bal
++     ledger -p "quarterly in 2004" bal
++     ledger -p yearly bal
++
++   See *note Period expressions:: for more on syntax.  Also, all of the
++options `-b', `-e' and `-p' may be used together, but whatever
++information occurs last takes priority.  An example of such usage (in a
++script, perhaps) would be:
++
++     ledger -b 2004 -e 2005 -p monthly reg ^expenses
++
++   This command is identical to:
++
++     ledger -p "monthly in 2004" reg ^expenses
++
++   The transactions within a period may be sorted using
++`--period-sort', which takes a value expression.  This is similar to
++the `--sort' option, except that it sorts within each period entry,
++rather than sorting all transactions in the report.  See the
++documentation on `--sort' below for more details.
++
++2.1.3.2 By status
++.................
++
++By default, all regular transactions are included in each report.  To
++limit the report to certain kinds of transactions, use one or more of
++the following options:
++
++`-C, --cleared'
++     Consider only cleared transactions.
++
++`-U, --uncleared'
++     Consider only uncleared and pending transactions.
++
++`-R, --real'
++     Consider only real (non-virtual) transactions.
++
++`-L, --actual'
++     Consider only actual (non-automated) transactions.
++
++   Cleared transactions are indicated by an asterix placed just before
++the payee name in a transaction.  The meaning of this flag is up to the
++user, but typically it means that an entry has been seen on a financial
++statement.  Pending transactions use an exclamation mark in the same
++position, but are mainly used only by reconciling software.  Uncleared
++transactions are for things like uncashed checks, credit charges that
++haven't appeared on a statement yet, etc.
++
++   Real transactions are all non-virtual transactions, where the account
++name is not surrounded by parentheses or square brackets.  Virtual
++transactions are useful for showing a transfer of money that never
++really happened, like money set aside for savings without actually
++transferring it from the parent account.
++
++   Actual transactions are those not generated, either as part of an
++automated entry, or a budget or forecast report.  A useful of when you
++might like to filter out generated transactions is with a budget:
++
++     ledger --budget --actual reg ^expenses
++
++   This command outputs all transactions affecting a budgeted account,
++but without subtracting the budget amount (because the generated
++transactions are suppressed with `--actual').  The report shows how
++much you actually spent on budgeted items.
++
++2.1.3.3 By relationship
++.......................
++
++Normally, a register report includes only the transactions that match
++the regular expressions specified after the command word.  For example,
++to report all expenses:
++
++     ledger reg ^expenses
++
++   This reports:
++
++     2004/05/29 Book Store           Expenses:Books               $20.00       $20.00
++
++   Using `--related' (`-r') reports the transactions that did not match
++your query, but only in entries that otherwise would have matched.
++This has the effect of indicating where money came from, or when to:
++
++     ledger -r reg ^expenses
++
++   Reports:
++
++     2004/05/29 Book Store           Liabilities:MasterCard       $20.00       $20.00
++
++2.1.3.4 By budget
++.................
++
++There is more information about budgeting and forecasting in *note
++Budgeting and forecasting::.  Basically, if you have any period entries
++in your ledger file, you can use these options.  A period entry looks
++like:
++
++     ~ Monthly
++       Assets:Bank:Checking         $500.00
++       Income:Salary
++
++   The difference from a regular entry is that the first line begins
++with a tilde (~), and instead of a payee there's a period expression
++(*note Period expressions::).  Otherwise, a period entry is in every
++other way the same as a regular entry.
++
++   With such an entry in your ledger file, the `--budget' option will
++report only transactions that match a budgeted account.  Using
++`sample.dat' from above:
++
++     ledger --budget reg ^income
++
++   Reports:
++
++     2004/05/01 Budget entry         Income:Salary               $500.00      $500.00
++     2004/05/14 Pay day              Income:Salary              $-500.00            0
++
++   The final total is zero, indicating that the budget matched exactly
++for the reported period.  Budgeting is most often helpful with period
++reporting; for example, to show monthly budget results use `--budget -p
++monthly'.
++
++   The `--add-budget' option reports all matching transactions in
++addition to budget transactions; while `--unbudgeted' shows only those
++that don't match a budgeted account.  To summarize:
++
++`--budget'
++     Show transactions matching budgeted accounts.
++
++`--unbudgeted'
++     Show transactions matching unbudgeted accounts.
++
++`--add-budget'
++     Show both budgeted and unbudgeted transactions together (i.e., add
++     the generated budget transactions to the regular report).
++
++   A report with the `--forecast' option will add budgeted transactions
++while the specified value expression is true.  For example:
++
++     ledger --forecast 'd<[2005] reg ^income
++
++   Reports:
++
++     2004/05/14 Pay day              Income:Salary              $-500.00     $-500.00
++     2004/12/01 Forecast entry       Income:Salary              $-500.00   $-1,000.00
++     2005/01/01 Forecast entry       Income:Salary              $-500.00   $-1,500.00
++
++   The date this report was made was November 5, 2004; the reason the
++first forecast entry is in december is that forecast entries are only
++added for the future, and they only stop after the value expression has
++matched at least once, which is why the January entry appears.  A
++forecast report can be very useful for determining when money will run
++out in an account, or for projecting future cash flow:
++
++     ledger --forecast 'd<[2008]' -p yearly reg ^inc ^exp
++
++   This reports balances projected income against projected expenses,
++showing the resulting total in yearly intervals until 2008.  For the
++case of `sample.dat', which has no budgeted expenses, the result of the
++above command (in November 2004) is:
++
++     2004/01/01 - 2004/12/31         Income:Salary            $-1,000.00   $-1,000.00
++                                     Expenses:Books               $20.00     $-980.00
++     2005/01/01 - 2005/12/31         Income:Salary            $-6,000.00   $-6,980.00
++     2006/01/01 - 2006/12/31         Income:Salary            $-6,000.00  $-12,980.00
++     2007/01/01 - 2007/12/31         Income:Salary            $-6,000.00  $-18,980.00
++     2008/01/01 - 2008/01/01         Income:Salary              $-500.00  $-19,480.00
++
++2.1.3.5 By value expression
++...........................
++
++Value expressions can be quite complex, and are treated more fully in
++*note Value expressions::.  They can be used for limiting a report with
++`--limit' (`-l').  The following command report income since august,
++but expenses since october:
++
++     ledger -l '(/income/&d>=[aug])|(/expenses/&d>=[oct])' reg
++
++   The basic form of this value expression is `(A&B)|(A&B)'.  The `A'
++in each part matches against an account name with `/name/', while each
++`B' part compares the date of the transaction (`d') with a specified
++month.  The resulting report will contain only transactions which match
++the value expression.
++
++   Another use of value expressions is to calculate the amount reported
++for each line of a register report, or for computing the subtotal of
++each account shown in a balance report.  This example divides each
++transaction amount by two:
++
++     ledger -t 'a/2' reg ^exp
++
++   The `-t' option doesn't affect the running total, only how the
++transaction amount is displayed.  To change the running total, use
++`-T'.  In that case, you will likely want to use the total (`O')
++instead of the amount (`a'):
++
++     ledger -T 'O/2' reg ^exp
++
++2.1.4 Massaging register output
++-------------------------------
++
++Even after filtering down your data to just the transactions you're
++interested in, the default reporting method of one transaction per line
++is often still too much.  To combat this complexity, it is possible to
++ask Ledger to report the details to you in many different forms,
++summarized in various ways.  This is the "display" phase of Ledger, and
++is documented under `--help-disp'.
++
++2.1.4.1 Summarizing
++...................
++
++When multiple transactions relate to a single entry, they are reported
++as part of that entry.  For example, in the case of `sample.dat':
++
++     ledger reg -- book
++
++   Reports:
++
++     2004/05/29 Book Store           Expenses:Books               $20.00       $20.00
++                                     Liabilities:MasterCard      $-20.00            0
++                                     (Liabilities:Taxes)          $-2.00       $-2.00
++
++   All three transactions are part of one entry, and as such the entry
++details are printed only once.  To report every entry on a single line,
++use `-n' to collapse entries with multiple transactions:
++
++     ledger -n reg -- book
++
++   Reports:
++
++     2004/05/29 Book Store           <Total>                      $-2.00       $-2.00
++
++   In the balance report, `-n' causes the grand total not to be
++displayed at the bottom of the report.
++
++   If an account occurs more than once in a report, it is possible to
++combine them all and report the total per-account, using `-s'.  For
++example, this command:
++
++     ledger -B reg ^assets
++
++   Reports:
++
++     2004/05/01 Checking balance     Assets:Bank:Checking      $1,000.00    $1,000.00
++     2004/05/01 Investment balance   Assets:Brokerage          $1,500.00    $2,500.00
++     2004/05/14 Pay day              Assets:Bank:Checking        $500.00    $3,000.00
++     2004/05/27 Credit card company  Assets:Bank:Checking        $-20.00    $2,980.00
++
++   But if the `-s' option is added, the result becomes:
++
++     2004/05/01 - 2004/05/29         Assets:Bank:Checking      $1,480.00    $1,480.00
++                                     Assets:Brokerage          $1,500.00    $2,980.00
++
++   When account subtotaling is used, only one entry is printed, and the
++date and name reflect the range of the combined transactions.
++
++   With `-P', transactions relating to the same payee are combined.  In
++this case, the date of the combined entry is that of the latest
++transaction.
++
++   `-x' changes the payee name for each transaction to be the same as
++the commodity it uses.  This can be especially useful combined with
++other options, like `-P'.  For example:
++
++     ledger -Px reg ^assets
++
++   Reports:
++
++     2004/05/29 $                    Assets:Bank:Checking      $1,480.00    $1,480.00
++     2004/05/01 AAPL                 Assets:Brokerage            50 AAPL    $1,480.00
++                                                                              50 AAPL
++
++   This reports shows the subtotal for each commodity held, and where it
++is located.  To see the basis cost, or initial investment, add `-B'.
++Applied to the example above:
++
++     2004/05/29 $                    Assets:Bank:Checking      $1,480.00    $1,480.00
++     2004/05/01 AAPL                 Assets:Brokerage          $1,500.00    $2,980.00
++
++   The only other options which affect summarized totals is `-E', which
++works only in the balance report.  In this case, it shows matching
++accounts with a zero a balance, which are ordinarily excluded.  This
++can be useful to see all the accounts involved in a report, even if
++some have no total.
++
++2.1.4.2 Quick periods
++.....................
++
++Although the `-p' option (also `--period') is much more versatile,
++there are other options to make the most common period reports easier:
++
++`-W, --weekly'
++     Show weekly sub-totals.  Same as `-p weekly'.
++
++`-M, --monthly'
++     Show monthly sub-totals.  Same as `-p monthly'.
++
++`-Y, --yearly'
++     Show yearly sub-totals.  Same as `-p yearly'.
++
++   There is one kind of period report cannot be done with `-p'.  This
++is the `--dow', or "days of the week" report, which shows summarized
++totals for each day of the week.  The following examples shows a "day
++of the week" report of income and expenses:
++
++     ledger --dow reg ^inc ^exp
++
++   Reports:
++
++     2004/05/27 Thursdays            Expenses:Books               $20.00       $20.00
++     2004/05/14 Fridays              Income:Salary              $-500.00     $-480.00
++
++2.1.4.3 Ordering and width
++..........................
++
++The transactions displayed in a report are shown in the same order as
++they appear in the ledger file.  To change the order and sort a report,
++use the `--sort' option.  `--sort' takes a value expression to
++determine the value to sort against, making it possible to sort
++according to complex criteria.  Here are some simple and useful
++examples:
++
++     ledger --sort d reg ^exp    # sort by date
++     ledger --sort t reg ^exp    # sort by amount total
++     ledger --sort -t reg ^exp   # reverse sort by amount total
++     ledger --sort Ut reg ^exp   # sort by abs amount total
++
++   For the balance report, you will want to use `T' instead of `t':
++
++     ledger --sort T reg ^exp    # sort by amount total
++     ledger --sort -T reg ^exp   # reverse sort by amount total
++     ledger --sort UT reg ^exp   # sort by abs amount total
++
++   The `--sort' options sorts all transactions in a report.  If periods
++are used (such as `--monthly'), this can get somewhat confusing.  In
++that case, you'll probably want to sort within periods using
++`--period-sort' instead of `--sort'.
++
++   And if the register seems too cramped, and you have a lot of screen
++real estate, you can use `-w' to format the report within 132 acolumns,
++instead of 80.  You are more likely then to see full payee and account
++names, as well as properly formatted totals when long-named commodities
++are used.
++
++   If you want only the first or last N entries to be printed--which can
++be very useful for viewing the last 10 entries in your checking
++account, while also showing the cumulative balance from all
++entries--use the `--head' and/or `--tail' options.  The two options may
++be used simultaneously, for example:
++
++     ledger --tail 20 reg checking
++
++   If the output from your command is very long, Ledger can output the
++data to a pager utility, such as `more' or `less':
++
++     ledger --pager /usr/bin/less reg checking
++
++2.1.4.4 Averages and percentages
++................................
++
++To see the running total changed to a running average, use `-A'.  The
++final transaction's total will be the overall average of all displayed
++transactions.  The works in conjunction with period reporting, so that
++you can see your monthly average expenses with:
++
++     ledger -AM  reg ^expenses:food
++     ledger -AMn reg ^expenses
++
++   This works in the balance report too:
++
++     ledger -AM  bal ^expenses:food
++     ledger -AMs bal ^expenses
++
++   The `-D' option changes the running average into a deviation from
++the running average.  This only makes sense in the register report,
++however.
++
++     ledger -DM reg ^expenses:food
++
++   In the balance report only, `-%' changes the reported totals into a
++percentage of the parent account.  This kind of report is confusing if
++negative amounts are involved, and doesn't work at all if multiple
++commodities occur in an account's history.  It has a somewhat limited
++usefulness, therefore, but in certain cases it can be handy, such as
++reviewing overall expenses:
++
++     ledger -%s -S T bal ^expenses
++
++2.1.4.5 Reporting total data
++............................
++
++Normally in the `xml' report, only transaction amounts are printed.  To
++include the running total under a `<total>' tag, use `--totals'.  This
++does not affect any other report.
++
++   In the register report only, the output can be changed with `-j' to
++show only the date and the amount--without commodities.  This only
++makes sense if a single commodity appears in the report, but can be
++quite useful for scripting, or passing the data to Gnuplot.  To show
++only the date and running total, use `-J'.
++
++2.1.4.6 Display by value expression
++...................................
++
++With `-d' you can decide which transactions (or accounts in the balance
++report) are displayed, according to a value expression.  The computed
++total is not affected, only the display.  This can be very useful for
++shortening a report without changing the running total:
++
++     ledger -d 'd>=[last month]' reg checking
++
++   This command shows the checking account's register, beginning from
++last month, but with the running total reflecting the entire history of
++the account.
++
++2.1.4.7 Change report format
++............................
++
++When dates are printed in any report, the default format is `%Y/%m/%d',
++which yields dates of the form `YYYY/mm/dd'.  This can be changed with
++`-y', whose argument is a `strftime' string--see your system's C
++library documentation for the allowable codes.  Mostly you will want to
++use `%Y', `%m' and `%d', in whatever combination is convenient for your
++locale.
++
++   To change the format of the entire reported line, use `-F'.  It
++supports quite a large number of options, which are all documented in
++*note Format strings::.  In addition, each specific kind of report
++(except for `xml') can be changed using one of the following options:
++
++`--balance-format'
++     `balance' report.  Default:
++          %20T  %2_%-a\n
++
++`--register-format'
++     `register' report.  Default:
++          %D %-.20P %-.22A %12.66t %12.80T\n%/%32|%-.22A %12.66t %12.80T\n
++
++`--print-format'
++     `print' report.  Default:
++          %D  %-.35P %-.38A %22.108t %22.132T\n%/%48|%-.38A %22.108t %22.132T\n
++
++`--plot-amount-format'
++     `register' report when `-j' (plot amount) is used.  Default:
++          %D %(St)\n
++
++`--plot-total-format'
++     `register' report when `-J' (plot total) is used.  Default:
++          %D %(ST)\n
++
++`--equity-format'
++     `equity' report.  Default:
++          \n%D %Y%C%P\n    %-34W  %12o%n\n%/    %-34W  %12o%n\n
++
++`--prices-format'
++     `prices' report.  Default:
++          \n%D %Y%C%P\n%/    %-34W  %12t\n
++
++`--wide-register-format'
++     `register' report when `-w' (wide) is used.  Default:
++          %D  %-.35P %-.38A %22.108t %22.132T\n%/%48|%-.38A %22.108t %22.132T\n
++
++2.1.5 Standard queries
++----------------------
++
++If your ledger file uses the standard top-level accounts: Assets,
++Liabilities, Income, Expenses, Equity: then the following queries will
++enable you to generate some typical accounting reports from your data.
++
++   Your _net worth_ can be determined by balancing assets against
++liabilities:
++
++     ledger bal ^assets ^liab
++
++   By removing long-term investment and loan accounts, you can see your
++current net liquidity (or liquid net worth):
++
++     ledger bal ^assets ^liab -retirement -brokerage -loan
++
++   Balancing expenses against income yields your _cash flow_, or net
++profit/loss:
++
++     ledger bal ^exp ^inc
++
++   In this case, if the number is positive it means you spent more than
++you earned during the report period.
++
++   The most often used command is the "balance" command:
++
++     export LEDGER=/home/johnw/doc/ledger.dat
++     ledger balance
++
++   Here I've set my Ledger environment variable to point to where my
++ledger file is hiding.  Thereafter, I needn't specify it again.
++
++2.1.6 Reporting balance totals
++------------------------------
++
++The balance command prints out the summarized balances of all my
++top-level accounts, excluding sub-accounts.  In order to see the
++balances for a specific account, just specify a regular expression
++after the balance command:
++
++     ledger balance expenses:food
++
++   This will show all the money that's been spent on food, since the
++beginning of the ledger.  For food spending just this month
++(September), use:
++
++     ledger -p sep balance expenses:food
++
++   Or maybe you want to see all of your assets, in which case the -s
++(show sub-accounts) option comes in handy:
++
++     ledger -s balance ^assets
++
++   To exclude a particular account, use a regular expression with a
++leading minus sign.  The following will show all expenses, but without
++food spending:
++
++     ledger balance expenses -food
++
++2.1.7 Reporting percentages
++---------------------------
++
++There is no built-in way to report transaction amounts or account
++balances in terms of percentages
++
++   ---------- Footnotes ----------
++
++   (1) It is impossible for accounts not to balance in ledger; it
++reports an error if a transaction does not balance
++
++   (2) If it ever does, then generated transactions are involved, which
++can be removed using `--actual'
++
++
++File: ledger.info,  Node: Commands,  Next: Options,  Prev: Usage overview,  Up: Running Ledger
++
++2.2 Commands
++============
++
++2.2.1 balance
++-------------
++
++The `balance' command reports the current balance of all accounts.  It
++accepts a list of optional regexps, which confine the balance report to
++the matching accounts.  If an account contains multiple types of
++commodities, each commodity's total is reported separately.
++
++2.2.2 register
++--------------
++
++The `register' command displays all the transactions occurring in a
++single account, line by line.  The account regexp must be specified as
++the only argument to this command.  If any regexps occur after the
++required account name, the register will contain only those
++transactions that match.  Very useful for hunting down a particular
++transaction.
++
++   The output from `register' is very close to what a typical
++checkbook, or single-account ledger, would look like.  It also shows a
++running balance.  The final running balance of any register should
++always be the same as the current balance of that account.
++
++   If you have Gnuplot installed, you may plot the amount or running
++total of any register by using the script `report', which is included
++in the Ledger distribution.  The only requirement is that you add
++either `-j' or `-J' to your register command, in order to plot either
++the amount or total column, respectively.
++
++2.2.3 print
++-----------
++
++The `print' command prints out ledger entries in a textual format that
++can be parsed by Ledger.  They will be properly formatted, and output
++in the most economic form possible.  The "print" command also takes a
++list of optional regexps, which will cause only those transactions
++which match in some way to be printed.
++
++   The `print' command can be a handy way to clean up a ledger file
++whose formatting has gotten out of hand.
++
++2.2.4 output
++------------
++
++The `output' command is very similar to the `print' command, except
++that it attempts to replicate the specified ledger file exactly.  The
++format of the command is:
++
++     ledger -f FILENAME output FILENAME
++
++   Where `FILENAME' is the name of the ledger file to output.  The
++reason for specifying this command is that only entries contained
++within that file will be output, and not an included entries (as can
++happen with the `print' command).
++
++2.2.5 xml
++---------
++
++The `xml' command outputs results similar to what `print' and
++`register' display, but as an XML form.  This data can then be read in
++and processed.  Use the `--totals' option to include the running total
++with each transaction.
++
++2.2.6 emacs
++-----------
++
++The `emacs' command outputs results in a form that can be read directly
++by Emacs Lisp.  The format of the sexp is:
++
++     ((BEG-POS CLEARED DATE CODE PAYEE
++       (ACCOUNT AMOUNT)...)  ; list of transactions
++      ...)                   ; list of entries
++
++2.2.7 equity
++------------
++
++The `equity' command prints out accounts balances as if they were
++entries.  This makes it easy to establish the starting balances for an
++account, such as when *note Archiving previous years::.
++
++2.2.8 prices
++------------
++
++The `prices' command displays the price history for matching
++commodities.  The `-A' flag is useful with this report, to display the
++running average price, or `-D' to show each price's deviation from that
++average.
++
++   There is also a `pricesdb' command which outputs the same
++information as `prices', but does in a format that can be parsed by
++Ledger.
++
++2.2.9 entry
++-----------
++
++The `entry' commands simplifies the creation of new entries.  It works
++on the principle that 80% of all transactions are variants of earlier
++transactions.  Here's how it works:
++
++   Say you currently have this transaction in your ledger file:
++
++     2004/03/15 * Viva Italiano
++         Expenses:Food                       $12.45
++         Expenses:Tips                        $2.55
++         Liabilities:MasterCard             $-15.00
++
++   Now it's `2004/4/9', and you've just eating at `Viva Italiano'
++again.  The exact amounts are different, but the overall form is the
++same.  With the `entry' command you can type:
++
++     ledger entry 2004/4/9 viva food 11 tips 2.50
++
++   This produces the following output:
++
++     2004/04/09 Viva Italiano
++         Expenses:Food                       $11.00
++         Expenses:Tips                        $2.50
++         Liabilities:MasterCard             $-13.50
++
++   It works by finding a past transaction matching the regular
++expression `viva', and assuming that any accounts or amounts specified
++will be similar to that earlier transaction.  If Ledger does not
++succeed in generating a new entry, an error is printed and the exit
++code is set to `1'.
++
++   There is a shell script in the distribution's `scripts' directory
++called `entry', which simplifies the task of adding a new entry to your
++ledger.  It launches `vi' to confirm that the entry looks appropriate.
++
++   Here are a few more examples of the `entry' command, assuming the
++above journal entry:
++
++     ledger entry 4/9 viva 11.50
++     ledger entry 4/9 viva 11.50 checking # (from `checking')
++     ledger entry 4/9 viva food 11.50 tips 8
++     ledger entry 4/9 viva food 11.50 tips 8 cash
++     ledger entry 4/9 viva food $11.50 tips $8 cash
++     ledger entry 4/9 viva dining "DM 11.50"
++
++
++File: ledger.info,  Node: Options,  Next: Format strings,  Prev: Commands,  Up: Running Ledger
++
++2.3 Options
++===========
++
++With all of the reports, command-line options are useful to modify the
++output generated.  These command-line options always occur before the
++command word.  This is done to distinguish options from exclusive
++regular expressions, which also begin with a dash.  The basic form for
++most commands is:
++
++     ledger [OPTIONS] COMMAND [REGEXPS...] [-- [REGEXPS...]]
++
++   The OPTIONS and REGEXPS expressions are both optional.  You could
++just use `ledger balance', without any options--which prints a summary
++of all accounts.  But for more specific reporting, or to change the
++appearance of the output, options are needed.
++
++* Menu:
++
++* Basic options::
++* Report filtering::
++* Output customization::
++* Commodity reporting::
++* Environment variables::
++
++
++File: ledger.info,  Node: Basic options,  Next: Report filtering,  Prev: Options,  Up: Options
++
++2.3.1 Basic options
++-------------------
++
++These are the most basic command options.  Most likely, the user will
++want to set them using *note Environment variables::, instead of using
++actual command-line options:
++
++   `--help' (`-h') prints a summary of all the options, and what they
++are used for.  This can be a handy way to remember which options do
++what.  This help screen is also printed if ledger is run without a
++command.
++
++   `--version' (`-v') prints the current version of ledger and exits.
++This is useful for sending bug reports, to let the author know which
++version of ledger you are using.
++
++   `--file FILE' (`-f FILE') reads FILE as a ledger file.  This command
++may be used multiple times.  FILE may also be a list of file names
++separated by colons.  Typically, the environment variable `LEDGER_FILE'
++is set, rather than using this command-line option.
++
++   `--output FILE' (`-o FILE') redirects output from any command to
++FILE.  By default, all output goes to standard output.
++
++   `--init-file FILE' (`-i FILE') causes FILE to be read by ledger
++before any other ledger file.  This file may not contain any
++transactions, but it may contain option settings.  To specify options
++in the init file, use the same syntax as the command-line.  Here's an
++example init file:
++
++     --price-db ~/finance/.pricedb
++
++     ; ~/.ledgerrc ends here
++
++   Option settings on the command-line or in the environment always take
++precedence over settings in the init file.
++
++   `--cache FILE' identifies FILE as the default binary cache file.
++That is, if the ledger files to be read are specified using the
++environment variable `LEDGER_FILE', then whenever a command is finished
++a binary copy will be written to the specified cache, to speed up the
++loading time of subsequent queries.  This filename can also be given
++using the environment variable `LEDGER_CACHE', or by putting the option
++into your init file.  The `--no-cache' option causes Ledger to always
++ignore the binary cache.
++
++   `--account NAME' (`-a NAME') specifies the default account which QIF
++file transactions are assumed to relate to.
++
++
++File: ledger.info,  Node: Report filtering,  Next: Output customization,  Prev: Basic options,  Up: Options
++
++2.3.2 Report filtering
++----------------------
++
++These options change which transactions affect the outcome of a report,
++in ways other than just using regular expressions:
++
++   `--current'(`-c') displays only entries occurring on or before the
++current date.
++
++   `--begin DATE' (`-b DATE') constrains the report to entries on or
++after DATE.  Only entries after that date will be calculated, which
++means that the running total in the balance report will always start at
++zero with the first matching entry.  (Note: This is different from
++using `--display' to constrain what is displayed).
++
++   `--end DATE' (`-e DATE') constrains the report so that entries on or
++after DATE are not considered.  The ending date is inclusive.
++
++   `--period STR' (`-p STR') sets the reporting period to STR.  This
++will subtotal all matching entries within each period separately,
++making it easy to see weekly, monthly, quarterly, etc., transaction
++totals.  A period string can even specify the beginning and end of the
++report range, using simple terms like "last june" or "next month".  For
++more using period expressions, see *note Period expressions::.
++
++   `--period-sort EXPR' sorts the transactions within each reporting
++period using the value expression EXPR.  This is most often useful when
++reporting monthly expenses, in order to view the highest expense
++categories at the top of each month:
++
++     ledger -M --period-sort -At reg ^Expenses
++
++   `--cleared' (`-C') displays only transactions whose entry has been
++marked "cleared" (by placing an asterix to the right of the date).
++
++   `--uncleared' (`-U') displays only transactions whose entry has not
++been marked "cleared" (i.e., if there is no asterix to the right of the
++date).
++
++   `--real' (`-R') displays only real transactions, not virtual.  (A
++virtual transaction is indicated by surrounding the account name with
++parentheses or brackets; see the section on using virtual transactions
++for more information).
++
++   `--actual' (`-L') displays only actual transactions, and not those
++created due to automated transactions.
++
++   `--related' (`-r') displays transactions that are related to
++whichever transactions would otherwise have matched the filtering
++criteria.  In the register report, this shows where money went to, or
++the account it came from.  In the balance report, it shows all the
++accounts affected by entries having a related transaction.  For
++example, if a file had this entry:
++
++     2004/03/20 Safeway
++         Expenses:Food                       $65.00
++         Expenses:Cash                       $20.00
++         Assets:Checking                    $-85.00
++
++   And the register command was:
++
++     ledger -r register food
++
++   The following would be output, showing the transactions related to
++the transaction that matched:
++
++     2004/03/20 Safeway              Expenses:Cash               $-20.00      $-20.00
++                                     Assets:Checking              $85.00       $65.00
++
++   `--budget' is useful for displaying how close your transactions meet
++your budget.  `--add-budget' also shows unbudgeted transactions, while
++`--unbudgeted' shows only those.  `--forecast' is a related option that
++projects your budget into the future, showing how it will affect future
++balances.  *Note Budgeting and forecasting::.
++
++   `--limit EXPR' (`-l EXPR') limits which transactions take part in
++the calculations of a report.
++
++   `--amount EXPR' (`-t EXPR') changes the value expression used to
++calculate the "value" column in the `register' report, the amount used
++to calculate account totals in the `balance' report, and the values
++printed in the `equity' report.  *Note Value expressions::.
++
++   `--total EXPR' (`-T EXPR') sets the value expression used for the
++"totals" column in the `register' and `balance' reports.
++
++
++File: ledger.info,  Node: Output customization,  Next: Commodity reporting,  Prev: Report filtering,  Up: Options
++
++2.3.3 Output customization
++--------------------------
++
++These options affect only the output, but not which transactions are
++used to create it:
++
++   `--collapse' (`-n') causes entries in a `register' report with
++multiple transactions to be collapsed into a single, subtotaled entry.
++
++   `--subtotal' (`-s') causes all entries in a `register' report to be
++collapsed into a single, subtotaled entry.
++
++   `--by-payee' (`-P') reports subtotals by payee.
++
++   `--comm-as-payee' (`-x') changes the payee of every transaction to
++be the commodity used in that transaction.  This can be useful when
++combined with other options, such as `-s'.
++
++   `--empty' (`-E') includes even empty accounts in the `balance'
++report.
++
++   `--weekly' (`-W') reports transaction totals by the week.  The week
++begins on whichever day of the week begins the month containing that
++transaction.  To set a specific begin date, use a period string, such
++as `weekly from DATE'.  `--monthly' (`-M') reports transaction totals
++by month; `--yearly' (`-Y') reports transaction totals by year.  For
++more complex period, using the `--period' option described above.
++
++   `--dow' reports transactions totals for each day of the week.  This
++is an easy way to see if weekend spending is more than on weekdays.
++
++   `--sort EXPR' (`-S EXPR') sorts a report by comparing the values
++determined using the value expression EXPR.  For example, using `-S
++-UT' in the balance report will sort account balances from greatest to
++least, using the absolute value of the total.  For more on how to use
++value expressions, see *note Value expressions::.
++
++   `--wide' (`-w') causes the default `register' report to assume 132
++columns instead of 80.
++
++   `--head' causes only the first N entries to be printed.  This is
++different from using the command-line utility `head', which would limit
++to the first N transactions.  `--tail' outputs only the last N entries.
++Both options may be used simultaneously.  If a negative amount is
++given, it will invert the meaning of the flag (instead of the first
++five entries being printed, for example, it would print all but the
++first five).
++
++   `--pager' tells Ledger to pass its output to the given pager
++program--very useful when the output is especially long.  This behavior
++can be made the default by setting the `LEDGER_PAGER' environment
++variable.
++
++   `--average' (`-A') reports the average transaction value.
++
++   `--deviation' (`-D') reports each transaction's deviation from the
++average.  It is only meaningful in the `register' and `prices' reports.
++
++   `--percentage' (`-%') shows account subtotals in the `balance'
++report as percentages of the parent account.
++
++   `--totals' include running total information in the `xml' report.
++
++   `--amount-data' (`-j') changes the `register' report so that it
++output nothing but the date and the value column, and the latter
++without commodities.  This is only meaningful if the report uses a
++single commodity.  This data can then be fed to other programs, which
++could plot the date, analyze it, etc.
++
++   `--total-data' (`-J') changes the `register' report so that it
++output nothing but the date and totals column, without commodities.
++
++   `--display EXPR' (`-d EXPR') limits which transactions or accounts
++or actually displayed in a report.  They might still be calculated, and
++be part of the running total of a register report, for example, but
++they will not be displayed.  This is useful for seeing last month's
++checking transactions, against a running balance which includes all
++transaction values:
++
++     ledger -d "d>=[last month]" reg checking
++
++   The output from this command is very different from the following,
++whose running total includes only transactions from the last month
++onward:
++
++     ledger -p "last month" reg checking
++
++   Which is more useful depends on what you're looking to know: the
++total amount for the reporting range (`-p'), or simply a display
++restricted to the reporting range (using `-d').
++
++   `--date-format STR' (`-y STR') changes the basic date format used by
++reports.  The default uses a date like 2004/08/01, which represents the
++default date format of `%Y/%m/%d'.  To change the way dates are printed
++in general, the easiest way is to put `--date-format FORMAT' in the
++Ledger initialization file `~/.ledgerrc' (or the file referred to by
++`LEDGER_INIT').
++
++   `--format STR' (`-F STR') sets the reporting format for whatever
++report ledger is about to make.  *Note Format strings::.  There are
++also specific format commands for each report type:
++
++   * `--balance-format STR'
++
++   * `--register-format STR'
++
++   * `--print-format STR'
++
++   * `--plot-amount-format STR' (-j `register')
++
++   * `--plot-total-format STR' (-J `register')
++
++   * `--equity-format STR'
++
++   * `--prices-format STR'
++
++   * `--wide-register-format STR' (-w `register')
++
++
++File: ledger.info,  Node: Commodity reporting,  Next: Environment variables,  Prev: Output customization,  Up: Options
++
++2.3.4 Commodity reporting
++-------------------------
++
++These options affect how commodity values are displayed:
++
++   `--price-db FILE' sets the file that is used for recording
++downloaded commodity prices.  It is always read on startup, to
++determine historical prices.  Other settings can be placed in this file
++manually, to prevent downloading quotes for a specific, for example.
++This is done by adding a line like the following:
++
++     ; Don't download quotes for the dollar, or timelog values
++     N $
++     N h
++
++   `--price-exp MINS' (`-L MINS') sets the expected freshness of price
++quotes, in minutes.  That is, if the last known quote for any commodity
++is older than this value--and if `--download' is being used--then the
++Internet will be consulted again for a newer price.  Otherwise, the old
++price is still considered to be fresh enough.
++
++   `--download' (`-Q') causes quotes to be automagically downloaded, as
++needed, by running a script named `getquote' and expecting that script
++to return a value understood by ledger.  A sample implementation of a
++`getquote' script, implemented in Perl, is provided in the
++distribution.  Downloaded quote price are then appended to the price
++database, usually specified using the environment variable
++`LEDGER_PRICE_DB'.
++
++   There are several different ways that ledger can report the totals it
++displays.  The most flexible way to adjust them is by using value
++expressions, and the `-t' and `-T' options.  However, there are also
++several "default" reports, which will satisfy most users basic
++reporting needs:
++
++`-O, --quantity'
++     Reports commodity totals (this is the default)
++
++`-B, --basis'
++     Reports the cost basis for all transactions.
++
++`-V, --market'
++     Reports the last known market value for all commodities.
++
++`-g, --performance'
++     Reports the net gain/loss for each transaction in a `register'
++     report.
++
++`-G --gain'
++     Reports the net gain/loss for all commodities in the report that
++     have a price history.
++
++
++File: ledger.info,  Node: Environment variables,  Prev: Commodity reporting,  Up: Options
++
++2.3.5 Environment variables
++---------------------------
++
++Every option to ledger may be set using an environment variable.  If an
++option has a long name such `--this-option', setting the environment
++variable `LEDGER_THIS_OPTION' will have the same affect as specifying
++that option on the command-line.  Options on the command-line always
++take precedence over environment variable settings, however.
++
++   Note that you may also permanently specify option values by placing
++option settings in the file `~/.ledgerrc', for example:
++
++     --cache /tmp/.mycache
++
++
++File: ledger.info,  Node: Format strings,  Next: Value expressions,  Prev: Options,  Up: Running Ledger
++
++2.4 Format strings
++==================
++
++Format strings may be used to change the output format of reports.
++They are specified by passing a formatting string to the `--format'
++(`-F') option.  Within that string, constructs are allowed which make
++it possible to display the various parts of an account or transaction
++in custom ways.
++
++   Within a format strings, a substitution is specified using a percent
++character (`%').  The basic format of all substitutions is:
++
++     %[-][MIN WIDTH][.MAX WIDTH]EXPR
++
++   If the optional minus sign (`-') follows the percent character,
++whatever is substituted will be left justified.  The default is right
++justified.  If a minimum width is given next, the substituted text will
++be at least that wide, perhaps wider.  If a period and a maximum width
++is given, the substituted text will never be wider than this, and will
++be truncated to fit.  Here are some examples:
++
++     %-P     An entry's payee, left justified
++     %20P    The same, right justified, at least 20 chars wide
++     %.20P   The same, no more than 20 chars wide
++     %-.20P  Left justified, maximum twenty chars wide
++
++   The expression following the format constraints can be a single
++letter, or an expression enclosed in parentheses or brackets.  The
++allowable expressions are:
++
++`%'
++     Inserts a percent sign.
++
++`t'
++     Inserts the results of the value expression specified by `-t'.  If
++     `-t' was not specified, the current report style's value
++     expression is used.
++
++`T'
++     Inserts the results of the value expression specified by `-T'.  If
++     `-T' was not specified, the current report style's value
++     expression is used.
++
++`|'
++     Inserts a single space.  This is useful if a width is specified,
++     for inserting a certain number of spaces.
++
++`_'
++     Inserts a space for each level of an account's depth.  That is, if
++     an account has two parents, this construct will insert two spaces.
++     If a minimum width is specified, that much space is inserted for
++     each level of depth.  Thus `%5_', for an account with four
++     parents, will insert twenty spaces.
++
++`(EXPR)'
++     Inserts the amount resulting from the value expression given in
++     parentheses.  To insert five times the total value of an account,
++     for example, one could say `%12(5*O)'.  Note: It's important to put
++     the five first in that expression, so that the commodity doesn't
++     get stripped from the total.
++
++`[DATEFMT]'
++     Inserts the result of formatting a transaction's date with a date
++     format string, exactly like those supported by `strftime'.  For
++     example: `%[%Y/%m/%d %H:%M:%S]'.
++
++`S'
++     Insert the pathname of the file from which the entry's data was
++     read.
++
++`B'
++     Inserts the beginning character position of that entry within the
++     file.
++
++`b'
++     Inserts the beginning line of that entry within the file.
++
++`E'
++     Inserts the ending character position of that entry within the
++     file.
++
++`e'
++     Inserts the ending line of that entry within the file.
++
++`D'
++     By default, this is the same as `%[%Y/%m%/d]'.  The date format
++     used can be changed at any time with the `-y' flag, however.
++     Using `%D' gives the user more control over the way dates are
++     output.
++
++`d'
++     This is the same as the `%D' option, unless the entry has an
++     effective date, in which case it prints
++     `[ACTUAL_DATE=EFFECtIVE_DATE]'.
++
++`X'
++     If a transaction has been cleared, this inserts `*' followed by a
++     space; otherwise nothing is inserted.
++
++`Y'
++     This is the same as `%X', except that it only displays a state
++     character if all of the member transactions have the same state.
++
++`C'
++     Inserts the checking number for an entry, in parentheses, followed
++     by a space; if none was specified, nothing is inserted.
++
++`P'
++     Inserts the payee related to a transaction.
++
++`a'
++     Inserts the optimal short name for an account.  This is normally
++     used in balance reports.  It prints a parent account's name if
++     that name has not been printed yet, otherwise it just prints the
++     account's name.
++
++`A'
++     Inserts the full name of an account.
++
++`W'
++     This is the same as `%A', except that it first displays the
++     transaction's state _if the entry's transaction states are not all
++     the same_, followed by the full account name.  This is offered as
++     a printing optimization, so that combined with `%Y', only the
++     minimum amount of state detail is printed.
++
++`o'
++     Inserts the "optimized" form of a transaction's amount.  This is
++     used by the print report.  In some cases, this inserts nothing; in
++     others, it inserts the transaction amount and its cost.  It's use
++     is not recommend unless you are modifying the print report.
++
++`n'
++     Inserts the note associated with a transaction, preceded by two
++     spaces and a semi-colon, if it exists.  Thus, no none becomes an
++     empty string, while the note `foo' is substituted as ` ; foo'.
++
++`N'
++     Inserts the note associated with a transaction, if one exists.
++
++`/'
++     The `%/' construct is special.  It separates a format string
++     between what is printed for the first transaction of an entry, and
++     what is printed for all subsequent transactions.  If not used, the
++     same format string is used for all transactions.
++
++
++File: ledger.info,  Node: Value expressions,  Next: Period expressions,  Prev: Format strings,  Up: Running Ledger
++
++2.5 Value expressions
++=====================
++
++Value expressions are an expression language used by Ledger to
++calculate values used by the program for many different purposes:
++
++  1. The values displayed in reports
++
++  2. For predicates (where truth is anything non-zero), to determine
++     which transactions are calculated (`-l') or displayed (`-d').
++
++  3. For sorting criteria, to yield the sort key.
++
++  4. In the matching criteria used by automated transactions.
++
++   Value expressions support most simple math and logic operators, in
++addition to a set of one letter functions and variables.  A function's
++argument is whatever follows it.  The following is a display predicate
++that I use with the `balance' command:
++
++     ledger -d /^Liabilities/?T<0:UT>100 balance
++
++   The effect is that account totals are displayed only if: 1) A
++Liabilities account has a total less than zero; or 2) the absolute
++value of the account's total exceeds 100 units of whatever commodity
++contains.  If it contains multiple commodities, only one of them must
++exceed 100 units.
++
++   Display predicates are also very handy with register reports, to
++constrain which entries are printed.  For example, the following
++command shows only entries from the beginning of the current month,
++while still calculating the running balance based on all entries:
++
++     ledger -d "d>[this month]" register checking
++
++   This advantage to this command's complexity is that it prints the
++running total in terms of all entries in the register.  The following,
++simpler command is similar, but totals only the displayed transactions:
++
++     ledger -b "this month" register checking
++
++2.5.1 Variables
++---------------
++
++Below are the one letter variables available in any value expression.
++For the register and print commands, these variables relate to
++individual transactions, and sometimes the account affected by a
++transaction.  For the balance command, these variables relate to
++accounts--often with a subtle difference in meaning.  The use of each
++variable for both is specified.
++
++`t'
++     This maps to whatever the user specified with `-t'.  In a register
++     report, `-t' changes the value column; in a balance report, it has
++     no meaning by default.  If `-t' was not specified, the current
++     report style's value expression is used.
++
++`T'
++     This maps to whatever the user specified with `-T'.  In a register
++     report, `-T' changes the totals column; in a balance report, this
++     is the value given for each account.  If `-T' was not specified,
++     the current report style's value expression is used.
++
++`m'
++     This is always the present moment/date.
++
++2.5.1.1 Transaction/account details
++...................................
++
++`d'
++     A transaction's date, as the number of seconds past the epoch.
++     This is always "today" for an account.
++
++`a'
++     The transaction's amount; the balance of an account, without
++     considering children.
++
++`b'
++     The cost of a transaction; the cost of an account, without its
++     children.
++
++`v'
++     The market value of a transaction, or an account without its
++     children.
++
++`g'
++     The net gain (market value minus cost basis), for a transaction or
++     an account without its children.  It is the same as `v-b'.
++
++`l'
++     The depth ("level") of an account.  If an account has one parent,
++     it's depth is one.
++
++`n'
++     The index of a transaction, or the count of transactions affecting
++     an account.
++
++`X'
++     1 if a transaction's entry has been cleared, 0 otherwise.
++
++`R'
++     1 if a transaction is not virtual, 0 otherwise.
++
++`Z'
++     1 if a transaction is not automated, 0 otherwise.
++
++2.5.1.2 Calculated totals
++.........................
++
++`O'
++     The total of all transactions seen so far, or the total of an
++     account and all its children.
++
++`N'
++     The total count of transactions affecting an account and all its
++     children.
++
++`B'
++     The total cost of all transactions seen so far; the total cost of
++     an account and all its children.
++
++`V'
++     The market value of all transactions seen so far, or of an account
++     and all its children.
++
++`G'
++     The total net gain (market value minus cost basis), for a series of
++     transactions, or an account and its children.  It is the same as
++     `V-B'.
++
++2.5.2 Functions
++---------------
++
++The available one letter functions are:
++
++`-'
++     Negates the argument.
++
++`U'
++     The absolute (unsigned) value of the argument.
++
++`S'
++     Strips the commodity from the argument.
++
++`A'
++     The arithmetic mean of the argument; `Ax' is the same as `x/n'.
++
++`P'
++     The present market value of the argument.  The syntax `P(x,d)' is
++     supported, which yields the market value at time `d'.  If no date
++     is given, then the current moment is used.
++
++2.5.3 Operators
++---------------
++
++The binary and ternary operators, in order of precedence, are:
++
++  1. `* /'
++
++  2. `+ -'
++
++  3. `! < > ='
++
++  4. `& | ?:'
++
++2.5.4 Complex expressions
++-------------------------
++
++More complicated expressions are possible using:
++
++`NUM'
++     A plain integer represents a commodity-less amount.
++
++`{AMOUNT}'
++     An amount in braces can be any kind of amount supported by ledger,
++     with or without a commodity.  Use this for decimal values.
++
++`/REGEXP/'
++
++`W/REGEXP/'
++     A regular expression that matches against an account's full name.
++     If a transaction, this will match against the account affected by
++     the transaction.
++
++`//REGEXP/'
++
++`p/REGEXP/'
++     A regular expression that matches against an entry's payee name.
++
++`///REGEXP/'
++
++`w/REGEXP/'
++     A regular expression that matches against an account's base name.
++     If a transaction, this will match against the account affected by
++     the transaction.
++
++`c/REGEXP/'
++     A regular expression that matches against the entry code (the text
++     that occurs between parentheses before the payee name).
++
++`e/REGEXP/'
++     A regular expression that matches against a transaction's note, or
++     comment field.
++
++`(EXPR)'
++     A sub-expression is nested in parenthesis.  This can be useful
++     passing more complicated arguments to functions, or for overriding
++     the natural precedence order of operators.
++
++`[DATE]'
++     Useful specifying a date in plain terms.  For example, you could
++     say `[2004/06/01]'.
++
++
++File: ledger.info,  Node: Period expressions,  Next: File format,  Prev: Value expressions,  Up: Running Ledger
++
++2.6 Period expressions
++======================
++
++A period expression indicates a span of time, or a reporting interval,
++or both.  The full syntax is:
++
++     [INTERVAL] [BEGIN] [END]
++
++   The optional INTERVAL part may be any one of:
++
++     every day
++     every week
++     every monthly
++     every quarter
++     every year
++     every N days     # N is any integer
++     every N weeks
++     every N months
++     every N quarters
++     every N years
++     daily
++     weekly
++     biweekly
++     monthly
++     bimonthly
++     quarterly
++     yearly
++
++   After the interval, a begin time, end time, both or neither may be
++specified.  As for the begin time, it can be either of:
++
++     from <SPEC>
++     since <SPEC>
++
++   The end time can be either of:
++
++     to <SPEC>
++     until <SPEC>
++
++   Where SPEC can be any of:
++
++     2004
++     2004/10
++     2004/10/1
++     10/1
++     october
++     oct
++     this week  # or day, month, quarter, year
++     next week
++     last week
++
++   The beginning and ending can be given at the same time, if it spans a
++single period.  In that case, just use SPEC by itself.  In that case,
++the period `oct', for example, will cover all the days in october.  The
++possible forms are:
++
++     <SPEC>
++     in <SPEC>
++
++   Here are a few examples of period expressions:
++
++     monthly
++     monthly in 2004
++     weekly from oct
++     weekly from last month
++     from sep to oct
++     from 10/1 to 10/5
++     monthly until 2005
++     from apr
++     until nov
++     last oct
++     weekly last august
++
++
++File: ledger.info,  Node: File format,  Next: Some typical queries,  Prev: Period expressions,  Up: Running Ledger
++
++2.7 File format
++===============
++
++The ledger file format is quite simple, but also very flexible.  It
++supports many options, though typically the user can ignore most of
++them.  They are summarized below.
++
++   The initial character of each line determines what the line means,
++and how it should be interpreted.  Allowable initial characters are:
++
++`NUMBER'
++     A line beginning with a number denotes an entry.  It may be
++     followed by any number of lines, each beginning with whitespace,
++     to denote the entry's account transactions.  The format of the
++     first line is:
++
++          DATE[=EDATE] [*|!] [(CODE)] DESC
++
++     If `*' appears after the date (with optional effective date), it
++     indicates the entry is "cleared", which can mean whatever the user
++     wants it t omean.  If `!' appears after the date, it indicates d
++     the entry is "pending"; i.e., tentatively cleared from the user's
++     point of view, but not yet actually cleared.  If a `CODE' appears
++     in parentheses, it may be used to indicate a check number, or the
++     type of the transaction.  Following these is the payee, or a
++     description of the transaction.
++
++     The format of each following transaction is:
++
++            ACCOUNT  AMOUNT  [; NOTE]
++
++     The `ACCOUNT' may be surrounded by parentheses if it is a virtual
++     transactions, or square brackets if it is a virtual transactions
++     that must balance.  The `AMOUNT' can be followed by a per-unit
++     transaction cost, by specifying `@ AMOUNT', or a complete
++     transaction cost with `@@ AMOUNT'.  Lastly, the `NOTE' may specify
++     an actual and/or effective date for the transaction by using the
++     syntax `[ACTUAL_DATE]' or `[=EFFECTIVE_DATE]' or
++     `[ACTUAL_DATE=EFFECtIVE_DATE]'.
++
++`='
++     An automated entry.  A value expression must appear after the equal
++     sign.
++
++     After this initial line there should be a set of one or more
++     transactions, just as if it were normal entry.  If the amounts of
++     the transactions have no commodity, they will be applied as
++     modifiers to whichever real transaction is matched by the value
++     expression.
++
++`~'
++     A period entry.  A period expression must appear after the tilde.
++
++     After this initial line there should be a set of one or more
++     transactions, just as if it were normal entry.
++
++`!'
++     A line beginning with an exclamation mark denotes a command
++     directive.  It must be immediately followed by the command word.
++     The supported commands are:
++
++    `!include'
++          Include the stated ledger file.
++
++    `!account'
++          The account name is given is taken to be the parent of all
++          transactions that follow, until `!end' is seen.
++
++    `!end'
++          Ends an account block.
++
++`;'
++     A line beginning with a colon indicates a comment, and is ignored.
++
++`Y'
++     If a line begins with a capital Y, it denotes the year used for all
++     subsequent entries that give a date without a year.  The year
++     should appear immediately after the Y, for example: `Y2004'.  This
++     is useful at the beginning of a file, to specify the year for that
++     file.  If all entries specify a year, however, this command has no
++     effect.
++
++`P'
++     Specifies a historical price for a commodity.  These are usually
++     found in a pricing history file (see the `-Q' option).  The syntax
++     is:
++          P DATE SYMBOL PRICE
++
++`N SYMBOL'
++     Indicates that pricing information is to be ignored for a given
++     symbol, nor will quotes ever be downloaded for that symbol.  Useful
++     with a home currency, such as the dollar ($).  It is recommended
++     that these pricing options be set in the price database file, which
++     defaults to `~/.pricedb'.  The syntax for this command is:
++          N SYMBOL
++
++`D AMOUNT'
++     Specifies the default commodity to use, by specifying an amount in
++     the expected format.  The `entry' command will use this commodity
++     as the default when none other can be determined.  This command
++     may be used multiple times, to set the default flags for different
++     commodities; whichever is seen last is used as the default
++     commodity.  For example, to set US dollars as the default
++     commodity, while also setting the thousands flag and decimal flag
++     for that commodity, use:
++          D $1,000.00
++
++`C AMOUNT1 = AMOUNT2'
++     Specifies a commodity conversion, where the first amount is given
++     to be equivalent to the second amount.  The first amount should
++     use the decimal precision desired during reporting:
++          C 1.00 Kb = 1024 bytes
++
++`i, o, b, h'
++     These four relate to timeclock support, which permits ledger to
++     read timelog files.  See the timeclock's documentation for more
++     info on the syntax of its timelog files.
++
++
++File: ledger.info,  Node: Some typical queries,  Next: Budgeting and forecasting,  Prev: File format,  Up: Running Ledger
++
++2.8 Some typical queries
++========================
++
++A query such as the following shows all expenses since last October,
++sorted by total:
++
++     ledger -b "last oct" -s -S T bal ^expenses
++
++   From left to right the options mean: Show entries since October,
++2003; show all sub-accounts; sort by the absolute value of the total;
++and report the balance for all expenses.
++
++2.8.1 Reporting monthly expenses
++--------------------------------
++
++The following query makes it easy to see monthly expenses, with each
++month's expenses sorted by the amount:
++
++     ledger -M --period-sort t reg ^expenses
++
++   Now, you might wonder where the money came from to pay for these
++things.  To see that report, add `-r', which shows the "related
++account" transactions:
++
++     ledger -M --period-sort t -r reg ^expenses
++
++   But maybe this prints too much information.  You might just want to
++see how much you're spending with your MasterCard.  That kind of query
++requires the use of a display predicate, since the transactions
++calculated must match `^expenses', while the transactions displayed
++must match `mastercard'.  The command would be:
++
++     ledger -M -r -d /mastercard/ reg ^expenses
++
++   This query says: Report monthly subtotals; report the "related
++account" transactions; display only related transactions whose account
++matches `mastercard', and base the calculation on transactions matching
++`^expenses'.
++
++   This works just as well for report the overall total, too:
++
++     ledger -s -r -d /mastercard/ reg ^expenses
++
++   The `-s' option subtotals all transactions, just as `-M' subtotaled
++by the month.  The running total in both cases is off, however, since a
++display expression is being used.
++
++2.8.2 Visualizing with Gnuplot
++------------------------------
++
++If you have `Gnuplot' installed, you can graph any of the above
++register reports.  The script to do this is included in the ledger
++distribution, and is named `scripts/report'.  Install `report' anywhere
++along your `PATH', and then use `report' instead of `ledger' when doing
++a register report.  The only thing to keep in mind is that you must
++specify `-j' or `-J' to indicate whether Gnuplot should plot the
++amount, or the running total.  For example, this command plots total
++monthly expenses made on your MasterCard.
++
++     report -j -M -r -d /mastercard/ reg ^expenses
++
++   The `report' script is a very simple Bourne shell script, that
++passes a set of scripted commands to Gnuplot.  Feel free to modify the
++script to your liking, since you may prefer histograms to line plots,
++for example.
++
++2.8.2.1 Typical plots
++.....................
++
++Here are some useful plots:
++
++     report -j -M reg ^expenses         # monthly expenses
++     report -J reg checking             # checking account balance
++     report -J reg ^income ^expenses    # cash flow report
++
++     # net worth report, ignoring non-$ transactions
++
++     report -J -l "Ua>={\$0.01}" reg ^assets ^liab
++
++     # net worth report starting last February.  the use of a display
++     # predicate (-d) is needed, otherwise the balance will start at
++     # zero, and thus the y-axis will not reflect the true balance
++
++     report -J -l "Ua>={\$0.01}" -d "d>=[last feb]" reg ^assets ^liab
++
++   The last report uses both a calculation predicate (`-l') and a
++display predicate (`-d').  The calculation predicates limits the report
++to transactions whose amount is greater than $1 (which can only happen
++if the transaction amount is in dollars).  The display predicate limits
++the entries _displayed_ to just those since last February, even those
++entries from before then will be computed as part of the balance.
++
++
++File: ledger.info,  Node: Budgeting and forecasting,  Prev: Some typical queries,  Up: Running Ledger
++
++2.9 Budgeting and forecasting
++=============================
++
++2.9.1 Budgeting
++---------------
++
++Keeping a budget allows you to pay closer attention to your income and
++expenses, by reporting how far your actual financial activity is from
++your expectations.
++
++   To start keeping a budget, put some period entries at the top of your
++ledger file.  A period entry is almost identical to a regular entry,
++except that it begins with a tilde and has a period expression in place
++of a payee.  For example:
++
++     ~ Monthly
++       Expenses:Rent               $500.00
++       Expenses:Food               $450.00
++       Expenses:Auto:Gas           $120.00
++       Expenses:Insurance          $150.00
++       Expenses:Phone              $125.00
++       Expenses:Utilities          $100.00
++       Expenses:Movies              $50.00
++       Expenses                    $200.00  ; all other expenses
++       Assets
++
++     ~ Yearly
++       Expenses:Auto:Repair        $500.00
++       Assets
++
++   These two period entries give the usual monthly expenses, as well as
++one typical yearly expense.  For help on finding out what your average
++monthly expense is for any category, use a command like:
++
++     ledger -p "this year" -MAs bal ^expenses
++
++   The reported totals are the current year's average for each account.
++
++   Once these period entries are defined, creating a budget report is as
++easy as adding `--budget' to the command-line.  For example, a typical
++monthly expense report would be:
++
++     ledger -M reg ^exp
++
++   To see the same report balanced against your budget, use:
++
++     ledger --budget -M reg ^exp
++
++   A budget report includes only those accounts that appear in the
++budget.  To see all expenses balanced against the budget, use
++`--add-budget'.  You can even see only the unbudgeted expenses using
++`--unbudgeted':
++
++     ledger --unbudgeted -M reg ^exp
++
++   You can also use these flags with the `balance' command.
++
++2.9.2 Forecasting
++-----------------
++
++Sometimes it's useful to know what your finances will look like in the
++future, such as determining when an account will reach zero.  Ledger
++makes this easy to do, using the same period entries as are used for
++budgeting.  An example forecast report can be generated with:
++
++     ledger --forecast "T>{\$-500.00}" register ^assets ^liabilities
++
++   This report continues outputting transactions until the running total
++is greater than $-500.00.  A final transaction is always output, to
++show you what the total afterwards would be.
++
++   Forecasting can also be used with the balance report, but by date
++only, and not against the running total:
++
++     ledger --forecast "d<[2010]" bal ^assets ^liabilities
++
++
++File: ledger.info,  Node: Keeping a ledger,  Next: Using XML,  Prev: Running Ledger,  Up: Top
++
++3 Keeping a ledger
++******************
++
++The most important part of accounting is keeping a good ledger.  If you
++have a good ledger, tools can be written to work whatever
++mathematically tricks you need to better understand your spending
++patterns.  Without a good ledger, no tool, however smart, can help you.
++
++   The Ledger program aims at making ledger entry as simple as possible.
++Since it is a command-line tool, it does not provide a user interface
++for keeping a ledger.  If you like, you may use GnuCash to maintain
++your ledger, in which case the Ledger program will read GnuCash's data
++files directly.  In that case, read the GnuCash manual now, and skip to
++the next chapter.
++
++   If you are not using GnuCash, but a text editor to maintain your
++ledger, read on.  Ledger has been designed to make data entry as simple
++as possible, by keeping the ledger format easy, and also by
++automagically determining as much information as possible based on the
++nature of your entries.
++
++   For example, you do not need to tell Ledger about the accounts you
++use.  Any time Ledger sees a transaction involving an account it knows
++nothing about, it will create it.  If you use a commodity that is new
++to Ledger, it will create that commodity, and determine its display
++characteristics (placement of the symbol before or after the amount,
++display precision, etc) based on how you used the commodity in the
++transaction.
++
++   Here is the Pacific Bell example from above, given as a Ledger
++transaction:
++
++     9/29 (100) Pacific Bell
++         Expenses:Utilities:Phone                   $23.00
++         Assets:Checking                           $-23.00
++
++   As you can see, it is very similar to what would be written on paper,
++minus the computed balance totals, and adding in account names that
++work better with Ledger's scheme of things.  In fact, since Ledger is
++smart about many things, you don't need to specify the balanced amount,
++if it is the same as the first line:
++
++     9/29 (100) Pacific Bell
++         Expenses:Utilities:Phone                   $23.00
++         Assets:Checking
++
++   For this entry, Ledger will figure out that $-23.00 must come from
++`Assets:Checking' in order to balance the entry.
++
++* Menu:
++
++* Stating where money goes::
++* Assets and Liabilities::
++* Commodities and Currencies::
++* Accounts and Inventories::
++* Understanding Equity::
++* Dealing with Petty Cash::
++* Working with multiple funds and accounts::
++* Archiving previous years::
++* Virtual transactions::
++* Automated transactions::
++* Using Emacs to Keep Your Ledger::
++* Using GnuCash to Keep Your Ledger::
++* Using timeclock to record billable time::
++
++
++File: ledger.info,  Node: Stating where money goes,  Next: Assets and Liabilities,  Prev: Keeping a ledger,  Up: Keeping a ledger
++
++3.1 Stating where money goes
++============================
++
++Accountants will talk of "credits" and "debits", but the meaning is
++often different from the layman's understanding.  To avoid confusion,
++Ledger uses only subtractions and additions, although the underlying
++intent is the same as standard accounting principles.
++
++   Recall that every transaction will involve two or more accounts.
++Money is transferred from one or more accounts to one or more other
++accounts.  To record the transaction, an amount is _subtracted_ from
++the source accounts, and _added_ to the target accounts.
++
++   In order to write a Ledger entry correctly, you must determine where
++the money comes from and where it goes to.  For example, when you are
++paid a salary, you must add money to your bank account and also
++subtract it from an income account:
++
++     9/29  My Employer
++         Assets:Checking                           $500.00
++         Income:Salary                            $-500.00
++
++   Why is the Income a negative figure?  When you look at the balance
++totals for your ledger, you may be surprised to see that Expenses are a
++positive figure, and Income is a negative figure.  It may take some
++getting used to, but to properly use a general ledger you must think in
++terms of how money moves.  Rather than Ledger "fixing" the minus signs,
++let's understand why they are there.
++
++   When you earn money, the money has to come from somewhere.  Let's
++call that somewhere "society".  In order for society to give you an
++income, you must take money away (withdraw) from society in order to
++put it into (make a payment to) your bank.  When you then spend that
++money, it leaves your bank account (a withdrawal) and goes back to
++society (a payment).  This is why Income will appear negative--it
++reflects the money you have drawn from society--and why Expenses will
++be positive--it is the amount you've given back.  These additions and
++subtractions will always cancel each other out in the end, because you
++don't have the ability to create new money: it must always come from
++somewhere, and in the end must always leave.  This is the beginning of
++economy, after which the explanation gets terribly difficult.
++
++   Based on that explanation, here's another way to look at your balance
++report: every negative figure means that that account or person or
++place has less money now than when you started your ledger; and every
++positive figure means that that account or person or place has more
++money now that when you started your ledger.  Make sense?
++
++
++File: ledger.info,  Node: Assets and Liabilities,  Next: Commodities and Currencies,  Prev: Stating where money goes,  Up: Keeping a ledger
++
++3.2 Assets and Liabilities
++==========================
++
++Assets are money that you have, and Liabilities are money that you owe.
++"Liabilities" is just a more inclusive name for Debts.
++
++   An Asset is typically increased by transferring money from an Income
++account, such as when you get paid.  Here is a typical entry:
++
++     2004/09/29  My Employer
++         Assets:Checking               $500.00
++         Income:Salary
++
++   Money, here, comes from an Income account belonging to "My
++Employer", and is transferred to your checking account.  The money is
++now yours, which makes it an Asset.
++
++   Liabilities track money owed to others.  This can happen when you
++borrow money to buy something, or if you owe someone money.  Here is an
++example of increasing a MasterCard liability by spending money with it:
++
++     2004/09/30  Restaurant
++         Expenses:Dining                $25.00
++         Liabilities:MasterCard
++
++   The Dining account balance now shows $25 spent on Dining, and a
++corresponding $25 owed on the MasterCard--and therefore shown as
++$-25.00.  The MasterCard liability shows up as negative because it
++offsets the value of your assets.
++
++   The combined total of your Assets and Liabilities is your net worth.
++So to see your current net worth, use this command:
++
++     ledger balance ^assets ^liabilities
++
++   Relatedly, your Income accounts show up negative, because they
++transfer money _from_ an account in order to increase your assets.
++Your Expenses show up positive because that is where the money went to.
++The combined total of Income and Expenses is your cash flow.  A
++positive cash flow means you are spending more than you make, since
++income is always a negative figure.  To see your current cash flow, use
++this command:
++
++     ledger balance ^income ^expenses
++
++   Another common question to ask of your expenses is: How much do I
++spend each month on X?  Ledger provides a simple way of displaying
++monthly totals for any account.  Here is an example that summarizes
++your monthly automobile expenses:
++
++     ledger -M register expenses:auto
++
++   This assumes, of course, that you use account names like
++`Expenses:Auto:Gas' and `Expenses:Auto:Repair'.
++
++3.2.1 Tracking reimbursable expenses
++------------------------------------
++
++Sometimes you will want to spend money on behalf of someone else, which
++will eventually get repaid.  Since the money is still "yours", it is
++really an asset.  And since the expenditure was for someone else, you
++don't want it contaminating your Expenses reports.  You will need to
++keep an account for tracking reimbursements.
++
++   This is fairly easy to do in ledger.  When spending the money, spend
++it _to_ your Assets:Reimbursements, using a different account for each
++person or business that you spend money for.  For example:
++
++     2004/09/29  Circuit City
++         Assets:Reimbursements:Company XYZ     $100.00
++         Liabilities:MasterCard
++
++   This shows $100.00 spent on a MasterCard at Circuit City, with the
++expense was made on behalf of Company XYZ.  Later, when Company XYZ
++pays the amount back, the money will transfer from that reimbursement
++account back to a regular asset account:
++
++     2004/09/29  Company XYZ
++         Assets:Checking                       $100.00
++         Assets:Reimbursements:Company XYZ
++
++   This deposits the money owed from Company XYZ into a checking
++account, presumably because they paid the amount back with a check.
++
++   But what to do if you run your own business, and you want to keep
++track of expenses made on your own behalf, while still tracking
++everything in a single ledger file?  This is more complex, because you
++need to track two separate things: 1) The fact that the money should be
++reimbursed to you, and 2) What the expense account was, so that you can
++later determine where your company is spending its money.
++
++   This kind of transaction is best handled with mirrored transactions
++in two different files, one for your personal accounts, and one for your
++company accounts.  But keeping them in one file involves the same kinds
++of transactions, so those are what is shown here.  First, the personal
++entry, which shows the need for reimbursement:
++
++     2004/09/29  Circuit City
++         Assets:Reimbursements:Company XYZ     $100.00
++         Liabilities:MasterCard
++
++   This is the same as above, except that you own Company XYZ, and are
++keeping track of its expenses in the same ledger file.  This entry
++should be immediately followed by an equivalent entry, which shows the
++kind of expense, and also notes the fact that $100.00 is now payable to
++you:
++
++     2004/09/29  Circuit City
++         Company XYZ:Expenses:Computer:Software      $100.00
++         Company XYZ:Accounts Payable:Your Name
++
++   This second entry shows that Company XYZ has just spent $100.00 on
++software, and that this $100.00 came from Your Name, which must be paid
++back.
++
++   These two entries can also be merged, to make things a little
++clearer.  Note that all amounts must be specified now:
++
++     2004/09/29  Circuit City
++         Assets:Reimbursements:Company XYZ         $100.00
++         Liabilities:MasterCard                   $-100.00
++         Company XYZ:Expenses:Computer:Software    $100.00
++         Company XYZ:Accounts Payable:Your Name   $-100.00
++
++   To "pay back" the reimbursement, just reverse the order of
++everything, except this time drawing the money from a company asset,
++paying it to accounts payable, and then drawing it again from the
++reimbursement account, and paying it to your personal asset account.
++It's easier shown than said:
++
++     2004/10/15  Company XYZ
++         Assets:Checking                           $100.00
++         Assets:Reimbursements:Company XYZ        $-100.00
++         Company XYZ:Accounts Payable:Your Name    $100.00
++         Company XYZ:Assets:Checking              $-100.00
++
++   And now the reimbursements account is paid off, accounts payable is
++paid off, and $100.00 has been effectively transferred from the
++company's checking account to your personal checking account.  The
++money simply "waited"--in both `Assets:Reimbursements:Company XYZ', and
++`Company XYZ:Accounts Payable:Your Name'--until such time as it could
++be paid off.
++
++   The value of tracking expenses from both sides like that is that you
++do not contaminate your personal expense report with expenses made on
++behalf of others, while at the same time making it possible to generate
++accurate reports of your company's expenditures.  It is more verbose
++than just paying for things with your personal assets, but it gives you
++a very accurate information trail.
++
++   The advantage to keep these doubled entries together is that they
++always stay in sync.  The advantage to keeping them apart is that it
++clarifies the transfer's point of view.  To keep the transactions in
++separate files, just separate the two entries that were joined above.
++For example, for both the expense and the pay-back shown above, the
++following four entries would be created.  Two in your personal ledger
++file:
++
++     2004/09/29  Circuit City
++         Assets:Reimbursements:Company XYZ     $100.00
++         Liabilities:MasterCard               $-100.00
++
++     2004/10/15  Company XYZ
++         Assets:Checking                       $100.00
++         Assets:Reimbursements:Company XYZ    $-100.00
++
++   And two in your company ledger file:
++
++     !account Company XYZ
++
++     2004/09/29  Circuit City
++         Expenses:Computer:Software            $100.00
++         Accounts Payable:Your Name           $-100.00
++
++     2004/10/15  Company XYZ
++         Accounts Payable:Your Name            $100.00
++         Assets:Checking                      $-100.00
++
++     !end
++
++   (Note: The `!account' above means that all accounts mentioned in the
++file are children of that account.  In this case it means that all
++activity in the file relates to Company XYZ).
++
++   After creating these entries, you will always know that $100.00 was
++spent using your MasterCard on behalf of Company XYZ, and that Company
++XYZ spent the money on computer software and paid it back about two
++weeks later.
++
++
++File: ledger.info,  Node: Commodities and Currencies,  Next: Accounts and Inventories,  Prev: Assets and Liabilities,  Up: Keeping a ledger
++
++3.3 Commodities and Currencies
++==============================
++
++Ledger makes no assumptions about the commodities you use; it only
++requires that you specify a commodity.  The commodity may be any
++non-numeric string that does not contain a period, comma, forward slash
++or at-sign.  It may appear before or after the amount, although it is
++assumed that symbols appearing before the amount refer to currencies,
++while non-joined symbols appearing after the amount refer to
++commodities.  Here are some valid currency and commodity specifiers:
++
++     $20.00         ; currency: twenty US dollars
++     40 AAPL        ; commodity: 40 shares of Apple stock
++     60 DM          ; currency: 60 Deutsch Mark
++     £50            ; currency: 50 British pounds
++     50 EUR         ; currency: 50 Euros (or use appropriate symbol)
++
++   Ledger will examine the first use of any commodity to determine how
++that commodity should be printed on reports.  It pays attention to
++whether the name of commodity was separated from the amount, whether it
++came before or after, the precision used in specifying the amount,
++whether thousand marks were used, etc.  This is done so that printing
++the commodity looks the same as the way you use it.
++
++   An account may contain multiple commodities, in which case it will
++have separate totals for each.  For example, if your brokerage account
++contains both cash, gold, and several stock quantities, the balance
++might look like:
++
++       $200.00
++     100.00 AU
++       AAPL 40
++      BORL 100
++      FEQTX 50  Assets:Brokerage
++
++   This balance report shows how much of each commodity is in your
++brokerage account.
++
++   Sometimes, you will want to know the current street value of your
++balance, and not the commodity totals.  For this to happen, you must
++specify what the current price is for each commodity.  The price can be
++any commodity, in which case the balance will be computed in terms of
++that commodity.  The usual way to specify prices is with a price
++history file, which might look like this:
++
++     P 2004/06/21 02:18:01 FEQTX $22.49
++     P 2004/06/21 02:18:01 BORL $6.20
++     P 2004/06/21 02:18:02 AAPL $32.91
++     P 2004/06/21 02:18:02 AU $400.00
++
++   Specify the price history to use with the `--price-db' option, with
++the `-V' option to report in terms of current market value:
++
++     ledger --price-db prices.db -V balance brokerage
++
++   The balance for your brokerage account will be reported in US
++dollars, since the prices database uses that currency.
++
++     $40880.00  Assets:Brokerage
++
++   You can convert from any commodity to any other commodity.  Let's say
++you had $5000 in your checking account, and for whatever reason you
++wanted to know many ounces of gold that would buy, in terms of the
++current price of gold:
++
++     ledger -T "{1 AU}*(O/P{1 AU})" balance checking
++
++   Although the total expression appears complex, it is simply saying
++that the reported total should be in multiples of AU units, where the
++quantity is the account total divided by the price of one AU.  Without
++the initial multiplication, the reported total would still use the
++dollars commodity, since multiplying or dividing amounts always keeps
++the left value's commodity.  The result of this command might be:
++
++     14.01 AU  Assets:Checking
++
++3.3.1 Commodity price histories
++-------------------------------
++
++Whenever a commodity is purchased using a different commodity (such as
++a share of common stock using dollars), it establishes a price for that
++commodity on that day.  It is also possible, by recording price details
++in a ledger file, to specify other prices for commodities at any given
++time.  Such price entries might look like those below:
++
++     P 2004/06/21 02:17:58 TWCUX $27.76
++     P 2004/06/21 02:17:59 AGTHX $25.41
++     P 2004/06/21 02:18:00 OPTFX $39.31
++     P 2004/06/21 02:18:01 FEQTX $22.49
++     P 2004/06/21 02:18:02 AAPL $32.91
++
++   By default, ledger will not consider commodity prices when generating
++its various reports.  It will always report balances in terms of the
++commodity total, rather than the current value of those commodities.
++To enable pricing reports, use one of the commodity reporting options.
++
++3.3.2 Commodity equivalencies
++-----------------------------
++
++Sometimes a commodity has several forms which are all equivalent.  An
++example of this is time.  Whether tracked in terms of minutes, hours or
++days, it should be possible to convert between the various forms.
++Doing this requires the use of commodity equivalencies.
++
++   For example, you might have the following two transactions, one which
++transfers an hour of time into a `Billable' account, and another which
++decreases the same account by ten minutes.  The resulting report will
++indicate that fifty minutes remain:
++
++     2005/10/01 Work done for company
++         Billable:Client                 1h
++         Project:XYZ
++
++     2005/10/02 Return ten minutes to the project
++         Project:XYZ                    10m
++         Billable:Client
++
++   Reporting the balance for this ledger file produces:
++
++            50.0m  Billable:Client
++           -50.0m  Project:XYZ
++
++   This example works because ledger already knows how to handle
++seconds, minutes and hours, as part of its time tracking support.
++Defining other equivalencies is simple.  The following is an example
++that creates data equivalencies, helpful for tracking bytes, kilobytes,
++megabytes, and more:
++
++     C 1.00 Kb = 1024 b
++     C 1.00 Mb = 1024 Kb
++     C 1.00 Gb = 1024 Mb
++     C 1.00 Tb = 1024 Gb
++
++   Each of these definitions correlates a commodity (such as `Kb') and
++a default precision, with a certain quantity of another commodity.  In
++the above example, kilobytes are reporetd with two decimal places of
++precision and each kilobyte is equal to 1024 bytes.
++
++   Equivalency chains can be as long as desired.  Whenever a commodity
++would report as a decimal amount (less than `1.00'), the next smallest
++commodity is used.  If a commodity could be reported in terms of a
++higher commodity without resulting to a partial fraction, then the
++larger commodity is used.
++
++
++File: ledger.info,  Node: Accounts and Inventories,  Next: Understanding Equity,  Prev: Commodities and Currencies,  Up: Keeping a ledger
++
++3.4 Accounts and Inventories
++============================
++
++Since Ledger's accounts and commodity system is so flexible, you can
++have accounts that don't really exist, and use commodities that no one
++else recognizes.  For example, let's say you are buying and selling
++various items in EverQuest, and want to keep track of them using a
++ledger.  Just add items of whatever quantity you wish into your
++EverQuest account:
++
++     9/29  Get some stuff at the Inn
++         Places:Black's Tavern                   -3 Apples
++         Places:Black's Tavern                   -5 Steaks
++         EverQuest:Inventory
++
++   Now your EverQuest:Inventory has 3 apples and 5 steaks in it.  The
++amounts are negative, because you are taking _from_ Black's Tavern in
++order to add to your Inventory account.  Note that you don't have to
++use `Places:Black's Tavern' as the source account.  You could use
++`EverQuest:System' to represent the fact that you acquired them online.
++The only purpose for choosing one kind of source account over another
++is for generate more informative reports later on.  The more you know,
++the better analysis you can perform.
++
++   If you later sell some of these items to another player, the entry
++would look like:
++
++     10/2  Sturm Brightblade
++         EverQuest:Inventory                     -2 Steaks
++         EverQuest:Inventory                     15 Gold
++
++   Now you've turned 2 steaks into 15 gold, courtesy of your customer,
++Sturm Brightblade.
++
++
++File: ledger.info,  Node: Understanding Equity,  Next: Dealing with Petty Cash,  Prev: Accounts and Inventories,  Up: Keeping a ledger
++
++3.5 Understanding Equity
++========================
++
++The most confusing entry in any ledger will be your equity account--
++because starting balances can't come out of nowhere.
++
++   When you first start your ledger, you will likely already have money
++in some of your accounts.  Let's say there's $100 in your checking
++account; then add an entry to your ledger to reflect this amount.
++Where will money come from?  The answer: your equity.
++
++     10/2  Opening Balance
++         Assets:Checking                         $100.00
++         Equity:Opening Balances
++
++   But what is equity?  You may have heard of equity when people talked
++about house mortgages, as "the part of the house that you own".
++Basically, equity is like the value of something.  If you own a car
++worth $5000, then you have $5000 in equity in that car.  In order to
++turn that car (a commodity) into a cash flow, or a credit to your bank
++account, you will have to debit the equity by selling it.
++
++   When you start a ledger, you are probably already worth something.
++Your net worth is your current equity.  By transferring the money in
++the ledger from your equity to your bank accounts, you are crediting
++the ledger account based on your prior equity.  That is why, when you
++look at the balance report, you will see a large negative number for
++Equity that never changes: Because that is what you were worth (what
++you debited from yourself in order to start the ledger) before the
++money started moving around.  If the total positive value of your
++assets is greater than the absolute value of your starting equity, it
++means you are making money.
++
++   Clear as mud?  Keep thinking about it.  Until you figure it out, put
++`-Equity' at the end of your balance command, to remove the confusing
++figure from the total.
++
++
++File: ledger.info,  Node: Dealing with Petty Cash,  Next: Working with multiple funds and accounts,  Prev: Understanding Equity,  Up: Keeping a ledger
++
++3.6 Dealing with Petty Cash
++===========================
++
++Something that stops many people from keeping a ledger at all is the
++insanity of tracking small cash expenses.  They rarely generate a
++receipt, and there are often a lot of small transactions, rather than a
++few large ones, as with checks.
++
++   One solution is: don't bother.  Move your spending to a debit card,
++but in general ignore cash.  Once you withdraw it from the ATM, mark it
++as already spent to an `Expenses:Cash' category:
++
++     2004/03/15 ATM
++         Expenses:Cash                      $100.00
++         Assets:Checking
++
++   If at some point you make a large cash expense that you want to
++track, just "move" the amount of the expense from `Expenses:Cash' into
++the target account:
++
++     2004/03/20 Somebody
++         Expenses:Food                       $65.00
++         Expenses:Cash
++
++   This way, you can still track large cash expenses, while ignoring all
++of the smaller ones.
++
++
++File: ledger.info,  Node: Working with multiple funds and accounts,  Next: Archiving previous years,  Prev: Dealing with Petty Cash,  Up: Keeping a ledger
++
++3.7 Working with multiple funds and accounts
++============================================
++
++There are situations when the accounts you're tracking are different
++between your clients and the financial institutions where money is
++kept.  An example of this is working as the treasurer for a religious
++institution.  From the secular point of view, you might be working with
++three different accounts:
++
++   * Checking
++
++   * Savings
++
++   * Credit Card
++
++   From a religious point of view, the community expects to divide its
++resources into multiple "funds", from which it makes purchases or
++reserves resources for later:
++
++   * School fund
++
++   * Building fund
++
++   * Community fund
++
++   The problem with this kind of setup is that when you spend money, it
++comes from two or more places at once: the account and the fund.  And
++yet, the correlation of amounts between funds and accounts is rarely
++one-to-one.  What if the school fund has `$500.00', but `$400.00' of
++that comes from Checking, and `$100.00' from Savings?
++
++   Traditional finance packages require that the money reside in only
++one place.  But there are really two "views" of the data: from the
++account point of view and from the fund point of view - yet both sets
++should reflect the same overall expenses and cash flow.  It's simply
++where the money resides that differs.
++
++   This situation can be handled one of two ways.  The first is using
++virtual transactions to represent the fact that money is moving to and
++from two kind of accounts at the same time:
++
++     2004/03/20 Contributions
++         Assets:Checking                    $500.00
++         Income:Donations
++
++     2004/03/25 Distribution of donations
++         [Funds:School]                     $300.00
++         [Funds:Building]                   $200.00
++         [Assets:Checking]                 $-500.00
++
++   The use of square brackets in the second entry ensures that the
++virtual transactions balance to zero.  Now money can be spent directly
++from a fund at the same time as money is drawn from a physical account:
++
++     2004/03/25 Payment for books (paid from Checking)
++         Expenses:Books                    $100.00
++         Assets:Checking                  $-100.00
++         (Funds:School)                   $-100.00
++
++   When reports are generated, by default they'll appear in terms of the
++funds.  In this case, you will likely want to mask out your `Assets'
++account, because otherwise the balance won't make much sense:
++
++     ledger bal -^Assets
++
++   If the `--real' option is used, the report will be in terms of the
++real accounts:
++
++     ledger --real bal
++
++   If more asset accounts are needed as the source of a transaction,
++just list them as you would normally, for example:
++
++     2004/03/25 Payment for books (paid from Checking)
++         Expenses:Books                    $100.00
++         Assets:Checking                   $-50.00
++         Liabilities:Credit Card           $-50.00
++         (Funds:School)                   $-100.00
++
++   The second way of tracking funds is to use entry codes.  In this
++respect the codes become like virtual accounts that embrace the entire
++set of transactions.  Basically, we are associating an entry with a
++fund by setting its code.  Here are two entries that desposit money
++into, and spend money from, the `Funds:School' fund:
++
++     2004/03/25 (Funds:School) Donations
++         Assets:Checking                   $100.00
++         Income:Donations
++
++     2004/04/25 (Funds:School) Payment for books
++         Expenses:Books                     $50.00
++         Assets:Checking
++
++   Note how the accounts now relate only to the real accounts, and any
++balance or registers reports will reflect this.  That the entries
++relate to a particular fund is kept only in the code.
++
++   How does this become a fund report?  By using the `--code-as-payee'
++option, you can generate a register report where the payee for each
++transaction shows the code.  Alone, this is not terribly interesting;
++but when combined with the `--by-payee' option, you will now see
++account subtotals for any transactions related to a specific fund.  So,
++to see the current monetary balances of all funds, the command would be:
++
++     ledger --code-as-payee -P reg ^Assets
++
++   Or to see a particular funds expenses, the `School' fund in this
++case:
++
++     ledger --code-as-payee -P reg ^Expenses -- School
++
++   Both approaches yield different kinds of flexibility, depending on
++how you prefer to think of your funds: as virtual accounts, or as tags
++associated with particular entries.  Your own tastes will decide which
++is best for your situation.
++
++
++File: ledger.info,  Node: Archiving previous years,  Next: Virtual transactions,  Prev: Working with multiple funds and accounts,  Up: Keeping a ledger
++
++3.8 Archiving previous years
++============================
++
++After a while, your ledger can get to be pretty large.  While this will
++not slow down the ledger program much--it's designed to process ledger
++files very quickly--things can start to feel "messy"; and it's a
++universal complaint that when finances feel messy, people avoid them.
++
++   Thus, archiving the data from previous years into their own files can
++offer a sense of completion, and freedom from the past.  But how to
++best accomplish this with the ledger program?  There are two commands
++that make it very simple: `print', and `equity'.
++
++   Let's take an example file, with data ranging from year 2000 until
++2004.  We want to archive years 2000 and 2001 to their own file,
++leaving just 2003 and 2004 in the current file.  So, use `print' to
++output all the earlier entries to a file called `ledger-old.dat':
++
++     ledger -f ledger.dat -b 2000 -e 2001 print > ledger-old.dat
++
++   To delete older data from the current ledger file, use `print'
++again, this time specifying year 2002 as the starting date:
++
++     ledger -f ledger.dat -b 2002 print > x
++     mv x ledger.dat
++
++   However, now the current file contains _only_ transactions from 2002
++onward, which will not yield accurate present-day balances, because the
++net income from previous years is no longer being tallied.  To
++compensate for this, we must append an equity report for the old ledger
++at the beginning of the new one:
++
++     ledger -f ledger-old.dat equity > equity.dat
++     cat equity.dat ledger.dat > x
++     mv x ledger.dat
++     rm equity.dat
++
++   Now the balances reported from `ledger.dat' are identical to what
++they were before the data was split.
++
++   How often should you split your ledger?  You never need to, if you
++don't want to.  Even eighty years of data will not slow down ledger
++much--and that's just using present day hardware!  Or, you can keep the
++previous and current year in one file, and each year before that in its
++own file.  It's really up to you, and how you want to organize your
++finances.  For those who also keep an accurate paper trail, it might be
++useful to archive the older years to their own files, then burn those
++files to a CD to keep with the paper records--along with any electronic
++statements received during the year.  In the arena of organization,
++just keep in mind this maxim: Do whatever keeps you doing it.
++
++
++File: ledger.info,  Node: Virtual transactions,  Next: Automated transactions,  Prev: Archiving previous years,  Up: Keeping a ledger
++
++3.9 Virtual transactions
++========================
++
++A virtual transaction is when you, in your mind, see money as moving to
++a certain place, when in reality that money has not moved at all.
++There are several scenarios in which this type of tracking comes in
++handy, and each of them will be discussed in detail.
++
++   To enter a virtual transaction, surround the account name in
++parentheses.  This form of usage does not need to balance.  However, if
++you want to ensure the virtual transaction balances with other virtual
++transactions in the same entry, use square brackets.  For example:
++
++     10/2 Paycheck
++         Assets:Checking                        $1000.00
++         Income:Salary                         $-1000.00
++         (Debt:Alimony)                          $200.00
++
++   In this example, after receiving a paycheck an alimony debt is
++increased--even though no money has moved around yet.
++
++     10/2  Paycheck
++         Assets:Checking                        $1000.00
++         Income:Salary                         $-1000.00
++         [Savings:Trip]                          $200.00
++         [Assets:Checking]                      $-200.00
++
++   In this example, $200 has been deducted from checking toward savings
++for a trip.  It will appear as though the money has been moved from the
++account into `Savings:Trip', although no money has actually moved
++anywhere.
++
++   When balances are displayed, virtual transactions will be factored
++in.  To view balances without any virtual balances factored in, using
++the `-R' flag, for "reality".
++
++
++File: ledger.info,  Node: Automated transactions,  Next: Using Emacs to Keep Your Ledger,  Prev: Virtual transactions,  Up: Keeping a ledger
++
++3.10 Automated transactions
++===========================
++
++As a Bahá'í, I need to compute Huqúqu'lláh whenever I acquire assets.
++It is similar to tithing for Jews and Christians, or to Zakát for
++Muslims.  The exact details of computing Huqúqu'lláh are somewhat
++complex, but if you have further interest, please consult the Web.
++
++   Ledger makes this otherwise difficult law very easy.  Just set up an
++automated transaction at the top of your ledger file:
++
++     ; This automated entry will compute Huqúqu'lláh based on this
++     ; journal's transactions.  Any that match will affect the
++     ; Liabilities:Huququ'llah account by 19% of the value of that
++     ; transaction.
++
++     = /^(?:Income:|Expenses:(?:Business|Rent$|Furnishings|Taxes|Insurance))/
++       (Liabilities:Huququ'llah)               0.19
++
++   This automated transaction works by looking at each transaction in
++the ledger file.  If any match the given value expression, 19% of the
++transaction's value is applied to the `Liabilities:Huququ'llah'
++account.  So, if $1000 is earned from `Income:Salary', $190 is added to
++`Liabilities:Huqúqu'lláh'; if $1000 is spent on Rent, $190 is
++subtracted.  The ultimate balance of Huqúqu'lláh reflects how much is
++owed in order to fulfill one's obligation to Huqúqu'lláh.  When ready
++to pay, just write a check to cover the amount shown in
++`Liabilities:Huququ'llah'.  That entry would look like:
++
++     2003/01/01 (101) Baha'i Huqúqu'lláh Trust
++         Liabilities:Huququ'llah          $1,000.00
++         Assets:Checking
++
++   That's it.  To see how much Huqúq is currently owed based on your
++ledger entries, use:
++
++     ledger balance Liabilities:Huquq
++
++   This works fine, but omits one aspect of the law: that Huquq is only
++due once the liability exceeds the value of 19 mithqáls of gold (which
++is roughly 2.22 ounces).  So what we want is for the liability to
++appear in the balance report only when it exceeds the present day value
++of 2.22 ounces of gold.  This can be accomplished using the command:
++
++     ledger -Q -t "/Liab.*Huquq/?(a/P{2.22 AU}<={-1.0}&a):a" -s bal liab
++
++   With this command, the current price for gold is downloaded, and the
++Huqúqu'lláh is reported only if its value exceeds that of 2.22 ounces
++of gold.  If you wish the liability to be reflected in the parent
++subtotal either way, use this instead:
++
++     ledger -Q -T "/Liab.*Huquq/?(O/P{2.22 AU}<={-1.0}&O):O" -s bal liab
++
++   In some cases, you may wish to refer to the account of whichever
++transaction matched your automated entry's value expression.  To do
++this, use the special account name `$account':
++
++     = /^Some:Long:Account:Name/
++       [$account]  -0.10
++       [Savings]    0.10
++
++   This example causes 10% of the matching account's total to be
++deferred to the `Savings' account--as a balanced virtual transaction,
++which may be excluded from reports by using `--real'.
++
++
++File: ledger.info,  Node: Using Emacs to Keep Your Ledger,  Next: Using GnuCash to Keep Your Ledger,  Prev: Automated transactions,  Up: Keeping a ledger
++
++3.11 Using Emacs to Keep Your Ledger
++====================================
++
++In the Ledger tarball is an Emacs module, `ledger.el'.  This module
++makes the process of keeping a text ledger much easier for Emacs users.
++I recommend putting this at the top of your ledger file:
++
++     ; -*-ledger-*-
++
++   And this in your `.emacs' file, after copying `ledger.el' to your
++`site-lisp' directory:
++
++     (load "ledger")
++
++   Now when you edit your ledger file, it will be in `ledger-mode'.
++`ledger-mode' adds these commands:
++
++*C-c C-a*
++     For quickly adding new entries based on the form of older ones (see
++     previous section).
++
++*C-c C-c*
++     Toggles the "cleared" flag of the transaction under point.
++
++*C-c C-d*
++     Delete the entry under point.
++
++*C-c C-r*
++     Reconciles an account by displaying the transactions in another
++     buffer, where simply hitting the spacebar will toggle the pending
++     flag of the transaction in the ledger.  Once all the appropriate
++     transactions have been marked, press C-c C-c in the reconcile
++     buffer to "commit" the reconciliation, which will mark all of the
++     entries as cleared, and display the new cleared balance in the
++     minibuffer.
++
++*C-c C-m*
++     Set the default month for new entries added with C-c C-a.  This is
++     handy if you have a large number of transactions to enter from a
++     previous month.
++
++*C-c C-y*
++     Set the default year for new entries added with C-c C-a.  This is
++     handy if you have a large number of transactions to enter from a
++     previous year.
++
++   Once you enter the reconcile buffer, there are several key commands
++available:
++
++*RET*
++     Visit the ledger file entry corresponding to the reconcile entry.
++
++*C-c C-c*
++     Commit the reconcialation.  This marks all of the marked
++     transactions as "cleared", saves the ledger file, and then
++     displays the new cleared balance.
++
++*C-l*
++     Refresh the reconcile buffer by re-reading transactions from the
++     ledger data file.
++
++*SPC*
++     Toggle the transaction under point as cleared.
++
++*a*
++     Add a new entry to the ledger data file, and refresh the reconcile
++     buffer to include its transactions (if the entry is added to the
++     same account as the one being reconciled).
++
++*d*
++     Delete the entry related to the transaction under point.  Note:
++     This may result in multiple transactions being deleted.
++
++*n*
++     Move to the next line.
++
++*p*
++     Move to the previous line.
++
++*C-c C-r*
++
++*r*
++     Attempt to auto-reconcile the transactions to the entered balance.
++     If it can do so, it will mark all those transactions as pending
++     that would yield the specified balance.
++
++*C-x C-s*
++
++*s*
++     Save the ledger data file, and show the current cleared balance for
++     the account being reconciled.
++
++*q*
++     Quit the reconcile buffer.
++
++   There is also an `emacs' command which can be used to output reports
++in a format directly `read'-able from Emacs Lisp.
++
++
++File: ledger.info,  Node: Using GnuCash to Keep Your Ledger,  Next: Using timeclock to record billable time,  Prev: Using Emacs to Keep Your Ledger,  Up: Keeping a ledger
++
++3.12 Using GnuCash to Keep Your Ledger
++======================================
++
++The Ledger tool is fast and simple, but it offers no custom method for
++actually editing the ledger.  It assumes you know how to use a text
++editor, and like doing so.  There is, at least, an Emacs mode that
++makes editing Ledger's data files much easier.
++
++   You are also free to use GnuCash to maintain your ledger, and the
++Ledger program for querying and reporting on the contents of that
++ledger.  It takes a little longer to parse the XML data format that
++GnuCash uses, but the end result is identical.
++
++   Then again, why would anyone use a Gnome-centric, multi-megabyte
++behemoth to edit their data, and only a one megabyte binary to query it?
++
++
++File: ledger.info,  Node: Using timeclock to record billable time,  Prev: Using GnuCash to Keep Your Ledger,  Up: Keeping a ledger
++
++3.13 Using timeclock to record billable time
++============================================
++
++The timeclock tool makes it easy to track time events, like clocking
++into and out of a particular job.  These events accumulate in a timelog
++file.
++
++   Each in/out event may have an optional description.  If the "in"
++description is a ledger account name, these in/out pairs may be viewed
++as virtual transactions, adding time commodities (hours) to that
++account.
++
++   For example, the command-line version of the timeclock tool could be
++used to begin a timelog file like:
++
++     export TIMELOG=$HOME/.timelog
++     ti ClientOne category
++     sleep 10
++     to waited for ten seconds
++
++   The `.timelog' file now contains:
++
++     i 2004/10/06 15:21:00 ClientOne  category
++     o 2004/10/06 15:21:10 waited for ten seconds
++
++   Ledger parses this directly, as if it had seen the following entry:
++
++     2004/10/06 category
++         (ClientOne)      10s
++
++   In other words, the timelog event pair is seen as adding 0.00277h
++(ten seconds) worth of time to the `ClientOne' account.  This would be
++considered billable time, which later could be invoiced and credited to
++accounts receivable:
++
++     2004/11/01 (INV#1) ClientOne, Inc.
++         Receivable:ClientOne       $0.10
++         ClientOne              -0.00277h @ $35.00
++
++   The above transaction converts the clocked time into an invoice for
++the time spent, at an hourly rate of $35.  Once the invoice is paid,
++the money is deposited from the receivable account into a checking
++account:
++
++     2004/12/01 ClientOne, Inc.
++         Assets:Checking            $0.10
++         Receivable:ClientOne
++
++   And now the time spent has been turned into hard cash in the checking
++account.
++
++   The advantage to using timeclock and invoicing to bill time is that
++you will always know, by looking at the balance report, exactly how
++much unbilled and unpaid time you've spent working for any particular
++client.
++
++   I like to `!include' my timelog at the top of my company's
++accounting ledger, with the attached prefix `Billable':
++
++     ; -*-ledger-*-
++
++     ; This is the ledger file for my company.  But first, include the
++     ; timelog data, entering all of the time events within the umbrella
++     ; account "Billable".
++
++     !account Billable
++     !include /home/johnw/.timelog
++     !end
++
++     ; Here follows this fiscal year's transactions for the company.
++
++     2004/11/01 (INV#1) ClientOne, Inc.
++         Receivable:ClientOne           $0.10
++         Billable:ClientOne         -0.00277h @ $35.00
++
++     2004/12/01 ClientOne, Inc.
++         Assets:Checking                $0.10
++         Receivable:ClientOne
++
++
++File: ledger.info,  Node: Using XML,  Prev: Keeping a ledger,  Up: Top
++
++4 Using XML
++***********
++
++By default, Ledger uses a human-readable data format, and displays its
++reports in a manner meant to be read on screen.  For the purpose of
++writing tools which use Ledger, however, it is possible to read and
++display data using XML.  This chapter documents that format.
++
++   The general format used for Ledger data is:
++
++     <?xml version="1.0"?>
++     <ledger>
++       <entry>...</entry>
++       <entry>...</entry>
++       <entry>...</entry>...
++     </ledger>
++
++   The data stream is enclosed in a `ledger' tag, which contains a
++series of one or more entries.  Each `entry' describes the entry and
++contains a series of one or more transactions:
++
++     <entry>
++       <en:date>2004/03/01</en:date>
++       <en:cleared/>
++       <en:code>100</en:code>
++       <en:payee>John Wiegley</en:payee>
++       <en:transactions>
++         <transaction>...</transaction>
++         <transaction>...</transaction>
++         <transaction>...</transaction>...
++       </en:transactions>
++     </entry>
++
++   The date format for `en:date' is always `YYYY/MM/DD'.  The
++`en:cleared' tag is optional, and indicates whether the transaction has
++been cleared or not.  There is also an `en:pending' tag, for marking
++pending transactions.  The `en:code' and `en:payee' tags both contain
++whatever text the user wishes.
++
++   After the initial entry data, there must follow a set of transactions
++marked with `en:transactions'.  Typically these transactions will all
++balance each other, but if not they will be automatically balanced into
++an account named `<Unknown>'.
++
++   Within the `en:transactions' tag is a series of one or more
++`transaction''s, which have the following form:
++
++     <transaction>
++       <tr:account>Expenses:Computer:Hardware</tr:account>
++       <tr:amount>
++         <value type="amount">
++           <amount>
++             <commodity flags="PT">$</commodity>
++             <quantity>90.00</quantity>
++           </amount>
++         </value>
++       </tr:amount>
++     </transaction>
++
++   This is a basic transaction.  It may also be begin with `tr:virtual'
++and/or `tr:generated' tags, to indicate virtual and auto-generated
++transactions.  Then follows the `tr:account' tag, which contains the
++full name of the account the transaction is related to.  Colons
++separate parent from child in an account name.
++
++   Lastly follows the amount of the transaction, indicated by
++`tr:amount'.  Within this tag is a `value' tag, of which there are four
++different kinds, each with its own format:
++
++  1. boolean
++
++  2. integer
++
++  3. amount
++
++  4. balance
++
++   The format of a boolean value is `true' or `false' surrounded by a
++`boolean' tag, for example:
++
++     <boolean>true</boolean>
++
++   The format of an integer value is the numerical value surrounded by
++an `integer' tag, for example:
++
++     <integer>12036</integer>
++
++   The format of an amount contains two members, the commodity and the
++quantity.  The commodity can have a set of flags that indicate how to
++display it.  The meaning of the flags (all of which are optional) are:
++
++*P*
++     The commodity is prefixed to the value.
++
++*S*
++     The commodity is separated from the value by a space.
++
++*T*
++     Thousands markers are used to display the amount.
++
++*E*
++     The format of the amount is European, with period used as a
++     thousands marker, and comma used as the decimal point.
++
++   The actual quantity for an amount is an integer of arbitrary size.
++Ledger uses the GNU multi-precision math library to handle such values.
++The XML format assumes the reader to be equally capable.  Here is an
++example amount:
++
++     <value type="amount">
++       <amount>
++         <commodity flags="PT">$</commodity>
++         <quantity>90.00</quantity>
++       </amount>
++     </value>
++
++   Lastly, a balance value contains a series of amounts, each with a
++different commodity.  Unlike the name, such a value does need to
++balance.  It is called a balance because it sums several amounts.  For
++example:
++
++     <value type="balance">
++       <balance>
++         <amount>
++           <commodity flags="PT">$</commodity>
++           <quantity>90.00</quantity>
++         </amount>
++         <amount>
++           <commodity flags="TE">DM</commodity>
++           <quantity>200.00</quantity>
++         </amount>
++       </balance>
++     </value>
++
++   That is the extent of the XML data format used by Ledger.  It will
++output such data if the `xml' command is used, and can read the same
++data as long as the `expat' library was available when Ledger was built.
++
++
++
++Tag Table:
++Node: Top1705
++Node: Introduction3383
++Ref: Introduction-Footnote-19312
++Node: Building the program9389
++Node: Getting help9936
++Node: Running Ledger10346
++Node: Usage overview11866
++Ref: Usage overview-Footnote-145337
++Ref: Usage overview-Footnote-245455
++Node: Commands45560
++Node: Options50789
++Node: Basic options51650
++Node: Report filtering53835
++Node: Output customization57715
++Node: Commodity reporting62620
++Node: Environment variables64718
++Node: Format strings65366
++Node: Value expressions70738
++Node: Period expressions77069
++Node: File format78657
++Node: Some typical queries83527
++Node: Budgeting and forecasting87249
++Node: Keeping a ledger89989
++Node: Stating where money goes92698
++Node: Assets and Liabilities95351
++Node: Commodities and Currencies103496
++Node: Accounts and Inventories109656
++Node: Understanding Equity111251
++Node: Dealing with Petty Cash113158
++Node: Working with multiple funds and accounts114255
++Node: Archiving previous years118971
++Node: Virtual transactions121495
++Node: Automated transactions123171
++Node: Using Emacs to Keep Your Ledger126169
++Node: Using GnuCash to Keep Your Ledger129240
++Node: Using timeclock to record billable time130140
++Node: Using XML132900
++
++End Tag Table
++
++
++Local Variables:
++coding: iso-8859-1
++End:
diff -Nru ledger-3.0.0~20110325/debian/patches/series ledger-3.0.0~20110330/debian/patches/series
--- ledger-3.0.0~20110325/debian/patches/series	2011-03-26 12:38:31.000000000 +0000
+++ ledger-3.0.0~20110330/debian/patches/series	2011-03-30 21:38:35.000000000 +0000
@@ -1 +1 @@
-debian-changes-3.0.0~20110325-0mbudde1
+debian-changes-3.0.0~20110330-0mbudde1
diff -Nru ledger-3.0.0~20110325/intl/plural.c ledger-3.0.0~20110330/intl/plural.c
--- ledger-3.0.0~20110325/intl/plural.c	2011-03-26 10:57:16.000000000 +0000
+++ ledger-3.0.0~20110330/intl/plural.c	2011-03-30 20:40:06.000000000 +0000
@@ -1,23 +1,24 @@
-
-/* A Bison parser, made by GNU Bison 2.4.1.  */
+/* A Bison parser, made by GNU Bison 2.3a.  */
 
 /* Skeleton implementation for Bison's Yacc-like parsers in C
-   
-      Copyright (C) 1984, 1989, 1990, 2000, 2001, 2002, 2003, 2004, 2005, 2006
+
+   Copyright (C) 1984, 1989, 1990, 2000, 2001, 2002, 2003, 2004, 2005, 2006
    Free Software Foundation, Inc.
-   
-   This program is free software: you can redistribute it and/or modify
+
+   This program is free software; you can redistribute it and/or modify
    it under the terms of the GNU General Public License as published by
-   the Free Software Foundation, either version 3 of the License, or
-   (at your option) any later version.
-   
+   the Free Software Foundation; either version 2, or (at your option)
+   any later version.
+
    This program is distributed in the hope that it will be useful,
    but WITHOUT ANY WARRANTY; without even the implied warranty of
    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
    GNU General Public License for more details.
-   
+
    You should have received a copy of the GNU General Public License
-   along with this program.  If not, see <http://www.gnu.org/licenses/>.  */
+   along with this program; if not, write to the Free Software
+   Foundation, Inc., 51 Franklin Street, Fifth Floor,
+   Boston, MA 02110-1301, USA.  */
 
 /* As a special exception, you may create a larger work that contains
    part or all of the Bison parser skeleton and distribute that work
@@ -28,7 +29,7 @@
    special exception, which will cause the skeleton and the resulting
    Bison output files to be licensed under the GNU General Public
    License without this special exception.
-   
+
    This special exception was added by the Free Software Foundation in
    version 2.2 of Bison.  */
 
@@ -46,7 +47,7 @@
 #define YYBISON 1
 
 /* Bison version.  */
-#define YYBISON_VERSION "2.4.1"
+#define YYBISON_VERSION "2.3a"
 
 /* Skeleton name.  */
 #define YYSKELETON_NAME "yacc.c"
@@ -54,28 +55,21 @@
 /* Pure parsers.  */
 #define YYPURE 1
 
-/* Push parsers.  */
-#define YYPUSH 0
-
-/* Pull parsers.  */
-#define YYPULL 1
-
 /* Using locations.  */
 #define YYLSP_NEEDED 0
 
 /* Substitute the variable and function names.  */
-#define yyparse         __gettextparse
-#define yylex           __gettextlex
-#define yyerror         __gettexterror
-#define yylval          __gettextlval
-#define yychar          __gettextchar
-#define yydebug         __gettextdebug
-#define yynerrs         __gettextnerrs
+#define yyparse __gettextparse
+#define yylex   __gettextlex
+#define yyerror __gettexterror
+#define yylval  __gettextlval
+#define yychar  __gettextchar
+#define yydebug __gettextdebug
+#define yynerrs __gettextnerrs
 
 
 /* Copy the first part of user declarations.  */
-
-/* Line 189 of yacc.c  */
+/* Line 164 of yacc.c.  */
 #line 1 "plural.y"
 
 /* Expression parsing for plural form selection.
@@ -125,9 +119,6 @@
 #define YYPARSE_PARAM	arg
 
 
-/* Line 189 of yacc.c  */
-#line 130 "plural.c"
-
 /* Enabling traces.  */
 #ifndef YYDEBUG
 # define YYDEBUG 0
@@ -172,29 +163,26 @@
 
 #if ! defined YYSTYPE && ! defined YYSTYPE_IS_DECLARED
 typedef union YYSTYPE
-{
-
-/* Line 214 of yacc.c  */
+{/* Line 191 of yacc.c.  */
 #line 51 "plural.y"
 
   unsigned long int num;
   enum expression_operator op;
   struct expression *exp;
-
-
-
-/* Line 214 of yacc.c  */
-#line 188 "plural.c"
-} YYSTYPE;
+}
+/* Line 191 of yacc.c.  */
+#line 175 "plural.c"
+	YYSTYPE;
 # define YYSTYPE_IS_TRIVIAL 1
 # define yystype YYSTYPE /* obsolescent; will be withdrawn */
 # define YYSTYPE_IS_DECLARED 1
 #endif
 
 
-/* Copy the second part of user declarations.  */
 
-/* Line 264 of yacc.c  */
+
+/* Copy the second part of user declarations.  */
+/* Line 221 of yacc.c.  */
 #line 57 "plural.y"
 
 /* Prototypes for local functions.  */
@@ -272,9 +260,8 @@
 }
 
 
-
-/* Line 264 of yacc.c  */
-#line 278 "plural.c"
+/* Line 221 of yacc.c.  */
+#line 265 "plural.c"
 
 #ifdef short
 # undef short
@@ -437,9 +424,9 @@
 /* A type that is properly aligned for any stack member.  */
 union yyalloc
 {
-  yytype_int16 yyss_alloc;
-  YYSTYPE yyvs_alloc;
-};
+  yytype_int16 yyss;
+  YYSTYPE yyvs;
+  };
 
 /* The size of the maximum gap between one aligned stack and the next.  */
 # define YYSTACK_GAP_MAXIMUM (sizeof (union yyalloc) - 1)
@@ -473,12 +460,12 @@
    elements in the stack, and YYPTR gives the new location of the
    stack.  Advance YYPTR to a properly aligned location for the next
    stack.  */
-# define YYSTACK_RELOCATE(Stack_alloc, Stack)				\
+# define YYSTACK_RELOCATE(Stack)					\
     do									\
       {									\
 	YYSIZE_T yynewbytes;						\
-	YYCOPY (&yyptr->Stack_alloc, Stack, yysize);			\
-	Stack = &yyptr->Stack_alloc;					\
+	YYCOPY (&yyptr->Stack, Stack, yysize);				\
+	Stack = &yyptr->Stack;						\
 	yynewbytes = yystacksize * sizeof (*Stack) + YYSTACK_GAP_MAXIMUM; \
 	yyptr += yynewbytes / sizeof (*yyptr);				\
       }									\
@@ -896,11 +883,11 @@
   /* The symbols being reduced.  */
   for (yyi = 0; yyi < yynrhs; yyi++)
     {
-      YYFPRINTF (stderr, "   $%d = ", yyi + 1);
+      fprintf (stderr, "   $%d = ", yyi + 1);
       yy_symbol_print (stderr, yyrhs[yyprhs[yyrule] + yyi],
 		       &(yyvsp[(yyi + 1) - (yynrhs)])
 		       		       );
-      YYFPRINTF (stderr, "\n");
+      fprintf (stderr, "\n");
     }
 }
 
@@ -1180,8 +1167,10 @@
 	break;
     }
 }
+
 
 /* Prevent warnings from -Wmissing-prototypes.  */
+
 #ifdef YYPARSE_PARAM
 #if defined __STDC__ || defined __cplusplus
 int yyparse (void *YYPARSE_PARAM);
@@ -1200,9 +1189,10 @@
 
 
 
-/*-------------------------.
-| yyparse or yypush_parse.  |
-`-------------------------*/
+
+/*----------.
+| yyparse.  |
+`----------*/
 
 #ifdef YYPARSE_PARAM
 #if (defined __STDC__ || defined __C99__FUNC__ \
@@ -1226,46 +1216,22 @@
 #endif
 #endif
 {
-/* The lookahead symbol.  */
+  /* The lookahead symbol.  */
 int yychar;
 
 /* The semantic value of the lookahead symbol.  */
 YYSTYPE yylval;
 
-    /* Number of syntax errors so far.  */
-    int yynerrs;
-
-    int yystate;
-    /* Number of tokens to shift before error messages enabled.  */
-    int yyerrstatus;
-
-    /* The stacks and their tools:
-       `yyss': related to states.
-       `yyvs': related to semantic values.
-
-       Refer to the stacks thru separate pointers, to allow yyoverflow
-       to reallocate them elsewhere.  */
-
-    /* The state stack.  */
-    yytype_int16 yyssa[YYINITDEPTH];
-    yytype_int16 *yyss;
-    yytype_int16 *yyssp;
-
-    /* The semantic value stack.  */
-    YYSTYPE yyvsa[YYINITDEPTH];
-    YYSTYPE *yyvs;
-    YYSTYPE *yyvsp;
-
-    YYSIZE_T yystacksize;
+/* Number of syntax errors so far.  */
+int yynerrs;
 
+  int yystate;
   int yyn;
   int yyresult;
+  /* Number of tokens to shift before error messages enabled.  */
+  int yyerrstatus;
   /* Lookahead token as an internal (translated) token number.  */
-  int yytoken;
-  /* The variables used to return semantic value and location from the
-     action routines.  */
-  YYSTYPE yyval;
-
+  int yytoken = 0;
 #if YYERROR_VERBOSE
   /* Buffer for error messages, and its allocated size.  */
   char yymsgbuf[128];
@@ -1273,28 +1239,51 @@
   YYSIZE_T yymsg_alloc = sizeof yymsgbuf;
 #endif
 
+  /* Three stacks and their tools:
+     `yyss': related to states,
+     `yyvs': related to semantic values,
+     `yyls': related to locations.
+
+     Refer to the stacks thru separate pointers, to allow yyoverflow
+     to reallocate them elsewhere.  */
+
+  /* The state stack.  */
+  yytype_int16 yyssa[YYINITDEPTH];
+  yytype_int16 *yyss = yyssa;
+  yytype_int16 *yyssp;
+
+  /* The semantic value stack.  */
+  YYSTYPE yyvsa[YYINITDEPTH];
+  YYSTYPE *yyvs = yyvsa;
+  YYSTYPE *yyvsp;
+
+
+
 #define YYPOPSTACK(N)   (yyvsp -= (N), yyssp -= (N))
 
+  YYSIZE_T yystacksize = YYINITDEPTH;
+
+  /* The variables used to return semantic value and location from the
+     action routines.  */
+  YYSTYPE yyval;
+
+
   /* The number of symbols on the RHS of the reduced rule.
      Keep to zero when no symbol should be popped.  */
   int yylen = 0;
 
-  yytoken = 0;
-  yyss = yyssa;
-  yyvs = yyvsa;
-  yystacksize = YYINITDEPTH;
-
   YYDPRINTF ((stderr, "Starting parse\n"));
 
   yystate = 0;
   yyerrstatus = 0;
   yynerrs = 0;
-  yychar = YYEMPTY; /* Cause a token to be read.  */
+  yychar = YYEMPTY;		/* Cause a token to be read.  */
 
   /* Initialize stack pointers.
      Waste one element of value and location stack
      so that they stay on the same level as the state stack.
      The wasted elements are never initialized.  */
+
   yyssp = yyss;
   yyvsp = yyvs;
 
@@ -1324,6 +1313,7 @@
 	YYSTYPE *yyvs1 = yyvs;
 	yytype_int16 *yyss1 = yyss;
 
+
 	/* Each stack pointer address is followed by the size of the
 	   data in use in that stack, in bytes.  This used to be a
 	   conditional around just the two extra args, but that might
@@ -1331,6 +1321,7 @@
 	yyoverflow (YY_("memory exhausted"),
 		    &yyss1, yysize * sizeof (*yyssp),
 		    &yyvs1, yysize * sizeof (*yyvsp),
+
 		    &yystacksize);
 
 	yyss = yyss1;
@@ -1353,8 +1344,9 @@
 	  (union yyalloc *) YYSTACK_ALLOC (YYSTACK_BYTES (yystacksize));
 	if (! yyptr)
 	  goto yyexhaustedlab;
-	YYSTACK_RELOCATE (yyss_alloc, yyss);
-	YYSTACK_RELOCATE (yyvs_alloc, yyvs);
+	YYSTACK_RELOCATE (yyss);
+	YYSTACK_RELOCATE (yyvs);
+
 #  undef YYSTACK_RELOCATE
 	if (yyss1 != yyssa)
 	  YYSTACK_FREE (yyss1);
@@ -1365,6 +1357,7 @@
       yyssp = yyss + yysize - 1;
       yyvsp = yyvs + yysize - 1;
 
+
       YYDPRINTF ((stderr, "Stack size increased to %lu\n",
 		  (unsigned long int) yystacksize));
 
@@ -1475,8 +1468,7 @@
   switch (yyn)
     {
         case 2:
-
-/* Line 1455 of yacc.c  */
+/* Line 1269 of yacc.c.  */
 #line 155 "plural.y"
     {
 	    if ((yyvsp[(1) - (1)].exp) == NULL)
@@ -1486,8 +1478,7 @@
     break;
 
   case 3:
-
-/* Line 1455 of yacc.c  */
+/* Line 1269 of yacc.c.  */
 #line 163 "plural.y"
     {
 	    (yyval.exp) = new_exp_3 (qmop, (yyvsp[(1) - (5)].exp), (yyvsp[(3) - (5)].exp), (yyvsp[(5) - (5)].exp));
@@ -1495,8 +1486,7 @@
     break;
 
   case 4:
-
-/* Line 1455 of yacc.c  */
+/* Line 1269 of yacc.c.  */
 #line 167 "plural.y"
     {
 	    (yyval.exp) = new_exp_2 (lor, (yyvsp[(1) - (3)].exp), (yyvsp[(3) - (3)].exp));
@@ -1504,8 +1494,7 @@
     break;
 
   case 5:
-
-/* Line 1455 of yacc.c  */
+/* Line 1269 of yacc.c.  */
 #line 171 "plural.y"
     {
 	    (yyval.exp) = new_exp_2 (land, (yyvsp[(1) - (3)].exp), (yyvsp[(3) - (3)].exp));
@@ -1513,8 +1502,7 @@
     break;
 
   case 6:
-
-/* Line 1455 of yacc.c  */
+/* Line 1269 of yacc.c.  */
 #line 175 "plural.y"
     {
 	    (yyval.exp) = new_exp_2 ((yyvsp[(2) - (3)].op), (yyvsp[(1) - (3)].exp), (yyvsp[(3) - (3)].exp));
@@ -1522,8 +1510,7 @@
     break;
 
   case 7:
-
-/* Line 1455 of yacc.c  */
+/* Line 1269 of yacc.c.  */
 #line 179 "plural.y"
     {
 	    (yyval.exp) = new_exp_2 ((yyvsp[(2) - (3)].op), (yyvsp[(1) - (3)].exp), (yyvsp[(3) - (3)].exp));
@@ -1531,8 +1518,7 @@
     break;
 
   case 8:
-
-/* Line 1455 of yacc.c  */
+/* Line 1269 of yacc.c.  */
 #line 183 "plural.y"
     {
 	    (yyval.exp) = new_exp_2 ((yyvsp[(2) - (3)].op), (yyvsp[(1) - (3)].exp), (yyvsp[(3) - (3)].exp));
@@ -1540,8 +1526,7 @@
     break;
 
   case 9:
-
-/* Line 1455 of yacc.c  */
+/* Line 1269 of yacc.c.  */
 #line 187 "plural.y"
     {
 	    (yyval.exp) = new_exp_2 ((yyvsp[(2) - (3)].op), (yyvsp[(1) - (3)].exp), (yyvsp[(3) - (3)].exp));
@@ -1549,8 +1534,7 @@
     break;
 
   case 10:
-
-/* Line 1455 of yacc.c  */
+/* Line 1269 of yacc.c.  */
 #line 191 "plural.y"
     {
 	    (yyval.exp) = new_exp_1 (lnot, (yyvsp[(2) - (2)].exp));
@@ -1558,8 +1542,7 @@
     break;
 
   case 11:
-
-/* Line 1455 of yacc.c  */
+/* Line 1269 of yacc.c.  */
 #line 195 "plural.y"
     {
 	    (yyval.exp) = new_exp_0 (var);
@@ -1567,8 +1550,7 @@
     break;
 
   case 12:
-
-/* Line 1455 of yacc.c  */
+/* Line 1269 of yacc.c.  */
 #line 199 "plural.y"
     {
 	    if (((yyval.exp) = new_exp_0 (num)) != NULL)
@@ -1577,8 +1559,7 @@
     break;
 
   case 13:
-
-/* Line 1455 of yacc.c  */
+/* Line 1269 of yacc.c.  */
 #line 204 "plural.y"
     {
 	    (yyval.exp) = (yyvsp[(2) - (3)].exp);
@@ -1586,9 +1567,8 @@
     break;
 
 
-
-/* Line 1455 of yacc.c  */
-#line 1592 "plural.c"
+/* Line 1269 of yacc.c.  */
+#line 1572 "plural.c"
       default: break;
     }
   YY_SYMBOL_PRINT ("-> $$ =", yyr1[yyn], &yyval, &yyloc);
@@ -1599,6 +1579,7 @@
 
   *++yyvsp = yyval;
 
+
   /* Now `shift' the result of the reduction.  Determine what state
      that goes to, based on the state we popped back to and the rule
      number reduced by.  */
@@ -1761,7 +1742,7 @@
   yyresult = 1;
   goto yyreturn;
 
-#if !defined(yyoverflow) || YYERROR_VERBOSE
+#ifndef yyoverflow
 /*-------------------------------------------------.
 | yyexhaustedlab -- memory exhaustion comes here.  |
 `-------------------------------------------------*/
@@ -1798,8 +1779,7 @@
 }
 
 
-
-/* Line 1675 of yacc.c  */
+/* Line 1486 of yacc.c.  */
 #line 209 "plural.y"
 
 
diff -Nru ledger-3.0.0~20110325/Makefile.am ledger-3.0.0~20110330/Makefile.am
--- ledger-3.0.0~20110325/Makefile.am	2011-03-26 10:52:58.000000000 +0000
+++ ledger-3.0.0~20110330/Makefile.am	2011-03-30 20:39:09.000000000 +0000
@@ -413,10 +413,10 @@
 	    2>&1 | grep -v '^GuardMalloc:'
 	@sh $(FULLCHECK) $(top_builddir)/ExprTests$(EXEEXT)   --verify \
 	    2>&1 | grep -v '^GuardMalloc:'
-	@sh $(FULLCHECK) $(top_builddir)/DataTests$(EXEEXT)   --verify \
-	    2>&1 | grep -v '^GuardMalloc:'
-	@sh $(FULLCHECK) $(top_builddir)/ReportTests$(EXEEXT) --verify \
-	    2>&1 | grep -v '^GuardMalloc:'
+#	@sh $(FULLCHECK) $(top_builddir)/DataTests$(EXEEXT)   --verify \
+#	    2>&1 | grep -v '^GuardMalloc:'
+#	@sh $(FULLCHECK) $(top_builddir)/ReportTests$(EXEEXT) --verify \
+#	    2>&1 | grep -v '^GuardMalloc:'
 else
 unittests: check
 	@test 1 -eq 1
diff -Nru ledger-3.0.0~20110325/Makefile.in ledger-3.0.0~20110330/Makefile.in
--- ledger-3.0.0~20110325/Makefile.in	2011-03-26 10:55:07.000000000 +0000
+++ ledger-3.0.0~20110330/Makefile.in	2011-03-30 20:40:51.000000000 +0000
@@ -2864,10 +2864,10 @@
 @HAVE_BOOST_TEST_TRUE@	    2>&1 | grep -v '^GuardMalloc:'
 @HAVE_BOOST_TEST_TRUE@	@sh $(FULLCHECK) $(top_builddir)/ExprTests$(EXEEXT)   --verify \
 @HAVE_BOOST_TEST_TRUE@	    2>&1 | grep -v '^GuardMalloc:'
-@HAVE_BOOST_TEST_TRUE@	@sh $(FULLCHECK) $(top_builddir)/DataTests$(EXEEXT)   --verify \
-@HAVE_BOOST_TEST_TRUE@	    2>&1 | grep -v '^GuardMalloc:'
-@HAVE_BOOST_TEST_TRUE@	@sh $(FULLCHECK) $(top_builddir)/ReportTests$(EXEEXT) --verify \
-@HAVE_BOOST_TEST_TRUE@	    2>&1 | grep -v '^GuardMalloc:'
+#	@sh $(FULLCHECK) $(top_builddir)/DataTests$(EXEEXT)   --verify \
+#	    2>&1 | grep -v '^GuardMalloc:'
+#	@sh $(FULLCHECK) $(top_builddir)/ReportTests$(EXEEXT) --verify \
+#	    2>&1 | grep -v '^GuardMalloc:'
 @HAVE_BOOST_TEST_FALSE@unittests: check
 @HAVE_BOOST_TEST_FALSE@	@test 1 -eq 1
 
diff -Nru ledger-3.0.0~20110325/po/ledger.pot ledger-3.0.0~20110330/po/ledger.pot
--- ledger-3.0.0~20110325/po/ledger.pot	2011-03-26 10:57:09.000000000 +0000
+++ ledger-3.0.0~20110330/po/ledger.pot	2011-03-30 20:43:11.000000000 +0000
@@ -8,7 +8,7 @@
 msgstr ""
 "Project-Id-Version: ledger 3.0.0-20110325\n"
 "Report-Msgid-Bugs-To: johnw@newartisans.com\n"
-"POT-Creation-Date: 2011-03-26 11:57+0100\n"
+"POT-Creation-Date: 2011-03-30 22:43+0200\n"
 "PO-Revision-Date: YEAR-MO-DA HO:MI+ZONE\n"
 "Last-Translator: FULL NAME <EMAIL@ADDRESS>\n"
 "Language-Team: LANGUAGE <LL@li.org>\n"
@@ -168,7 +168,7 @@
 msgid "Could not find an account matching "
 msgstr ""
 
-#: src/post.cc:548 src/xact.cc:712
+#: src/post.cc:548 src/xact.cc:721
 msgid "Amount expressions must result in a simple amount"
 msgstr ""
 
@@ -398,11 +398,11 @@
 msgid "<Unspecified payee>"
 msgstr ""
 
-#: src/textual.cc:1553 src/xact.cc:691
+#: src/textual.cc:1553 src/xact.cc:700
 msgid "Transaction assertion failed: %1"
 msgstr ""
 
-#: src/textual.cc:1555 src/xact.cc:693
+#: src/textual.cc:1555 src/xact.cc:702
 msgid "Transaction check failed: %1"
 msgstr ""
 
@@ -1061,7 +1061,7 @@
 msgid "Only one posting with null amount allowed per transaction"
 msgstr ""
 
-#: src/xact.cc:265 src/xact.cc:432
+#: src/xact.cc:265 src/xact.cc:441
 msgid "A posting's cost must be of a different commodity than its amount"
 msgstr ""
 
@@ -1073,39 +1073,39 @@
 msgid "Equity:Capital Losses"
 msgstr ""
 
-#: src/xact.cc:352 src/xact.cc:365 src/xact.cc:441
+#: src/xact.cc:361 src/xact.cc:374 src/xact.cc:450
 msgid "Transaction does not balance"
 msgstr ""
 
-#: src/xact.cc:360 src/xact.cc:436
+#: src/xact.cc:369 src/xact.cc:445
 msgid "While balancing transaction"
 msgstr ""
 
-#: src/xact.cc:361 src/xact.cc:437
+#: src/xact.cc:370 src/xact.cc:446
 msgid "Unbalanced remainder is:"
 msgstr ""
 
-#: src/xact.cc:363 src/xact.cc:439
+#: src/xact.cc:372 src/xact.cc:448
 msgid "Amount to balance against:"
 msgstr ""
 
-#: src/xact.cc:392
+#: src/xact.cc:401
 msgid "There cannot be null amounts after balancing a transaction"
 msgstr ""
 
-#: src/xact.cc:623
+#: src/xact.cc:632
 msgid "Unhandled operator"
 msgstr ""
 
-#: src/xact.cc:704
+#: src/xact.cc:713
 msgid "Automated transaction's posting has no amount"
 msgstr ""
 
-#: src/xact.cc:788
+#: src/xact.cc:797
 msgid "While applying automated transaction"
 msgstr ""
 
-#: src/xact.cc:789
+#: src/xact.cc:798
 msgid "While extending transaction"
 msgstr ""
 
diff -Nru ledger-3.0.0~20110325/src/xact.cc ledger-3.0.0~20110330/src/xact.cc
--- ledger-3.0.0~20110325/src/xact.cc	2010-10-07 18:55:56.000000000 +0000
+++ ledger-3.0.0~20110330/src/xact.cc	2011-03-30 20:39:09.000000000 +0000
@@ -325,9 +325,18 @@
     DEBUG("xact.finalize", "there was a null posting");
 
     if (balance.is_balance()) {
-      bool first = true;
       const balance_t& bal(balance.as_balance());
+      typedef std::map<string, amount_t> sorted_amounts_map;
+      sorted_amounts_map samp;
       foreach (const balance_t::amounts_map::value_type& pair, bal.amounts) {
+        std::pair<sorted_amounts_map::iterator, bool> result =
+          samp.insert(sorted_amounts_map::value_type(pair.first->mapping_key(),
+                                                     pair.second));
+        assert(result.second);
+      }
+
+      bool first = true;
+      foreach (sorted_amounts_map::value_type& pair, samp) {
         if (first) {
           null_post->amount = pair.second.negated();
           null_post->add_flags(POST_CALCULATED);
diff -Nru ledger-3.0.0~20110325/test/LedgerHarness.py ledger-3.0.0~20110330/test/LedgerHarness.py
--- ledger-3.0.0~20110325/test/LedgerHarness.py	2010-10-07 18:55:56.000000000 +0000
+++ ledger-3.0.0~20110330/test/LedgerHarness.py	2011-03-30 20:39:09.000000000 +0000
@@ -96,7 +96,7 @@
                line == "GuardMalloc:  - Some buffer overruns may not be noticed.\n" or \
                line == "GuardMalloc:  - Applications using vector instructions (e.g., SSE or Altivec) may fail.\n" or \
                line == "GuardMalloc:  - Applications expecting word-aligned pointers may fail (such as Carbon applications)\n" or \
-               line == "GuardMalloc: GuardMalloc version 18\n":
+               line.startswith("GuardMalloc: GuardMalloc version"):
                 continue
             else:
                 lines.append(line)