= ^Expenses and expr "any(account =~ /^A:Assets/ and R)"
    [A:Assets:Split]              (amount / 2)
    [B:Assets:Split]              (-amount / 2)

= ^Expenses and expr "any(account =~ /^B:Assets/ and R)"
    [B:Assets:Split]              (amount / 2)
    [A:Assets:Split]              (-amount / 2)

2020-05-08 * Test
    Expenses:Transportation            200.00 EUR
    A:Assets:Checking

$ hledger -f- check

#test bal
#         -100.00 EUR  A:Assets
#         -200.00 EUR    Checking
#          100.00 EUR    Split
#         -100.00 EUR  B:Assets:Split
#          200.00 EUR  Expenses:Transportation
#--------------------
#                   0
#end test
#