
2012-01-01 * Opening balances
    Assets:A                      10.00
    Equity:Opening balances      -10.00

2012-01-02 * A to B
    Assets:A                     -10.00
    Assets:B                      10.00

2012-01-03 * B partly to C
    Assets:B                      -5.00
    Assets:C                       5.00

2012-01-04 * Borrow
    Assets:A                      10.00
    Liabilities:A                -10.00

2012-01-05 * Return A
    Assets:A                     -10.00
    Liabilities:A                 10.00

$ hledger -f- check

#test bal
#                  10  Assets
#                   5    B
#                   5    C
#                 -10  Equity:Opening balances
#--------------------
#                   0
#end test
#
#test bal -n
#                  10  Assets
#                 -10  Equity
#--------------------
#                   0
#end test
#
#test bal -n -E
#                  10  Assets
#                 -10  Equity
#                   0  Liabilities
#--------------------
#                   0
#end test
#
#test bal -E
#                  10  Assets
#                   0    A
#                   5    B
#                   5    C
#                 -10  Equity:Opening balances
#                   0  Liabilities:A
#--------------------
#                   0
#end test
#
#test bal --flat
#                   5  Assets:B
#                   5  Assets:C
#                 -10  Equity:Opening balances
#--------------------
#                   0
#end test
#
#test bal --flat -E
#                   0  Assets:A
#                   5  Assets:B
#                   5  Assets:C
#                 -10  Equity:Opening balances
#                   0  Liabilities:A
#--------------------
#                   0
#end test
#
#test bal -E --flat --no-total
#                   0  Assets:A
#                   5  Assets:B
#                   5  Assets:C
#                 -10  Equity:Opening balances
#                   0  Liabilities:A
#end test
#
#test bal -n --flat
#end test
#
#