;doc: virtual postings: improve wording
per Robert Nielsen
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@ -2309,38 +2309,35 @@ But if you accidentally leave only one space (or tab) before the amount, the amo
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### Virtual postings
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### Virtual postings
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A posting with a parenthesised account name is called a *virtual posting*
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A posting with parentheses around the account name is called a *virtual posting* or *unbalanced posting*,
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or *unbalanced posting*, which means it is exempt from the usual rule
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which means it is exempt from the usual rule that a transaction's postings must balance add up to zero.
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that a transaction's postings must balance add up to zero.
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This is not part of double entry accounting, so you might choose to
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This is not part of double entry bookkeeping, so you might choose to avoid this feature.
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avoid this feature. Or you can use it sparingly for certain special
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Or you can use it sparingly for certain special cases where it can be convenient.
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cases where it can be convenient. Eg, you could set opening balances
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Eg, you could set opening balances without using a balancing equity account:
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without using a balancing equity account:
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```journal
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```journal
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1/1 opening balances
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2022-01-01 opening balances
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(assets:checking) $1000
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(assets:checking) $1000
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(assets:savings) $2000
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(assets:savings) $2000
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```
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```
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A posting with a bracketed account name is called a *balanced virtual
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A posting with brackets around the account name is called a *balanced virtual posting*.
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posting*. The balanced virtual postings in a transaction must add up
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The balanced virtual postings in a transaction must add up to zero (separately from other postings).
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to zero (separately from other postings). Eg:
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Eg:
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```journal
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```journal
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1/1 buy food with cash, update budget envelope subaccounts, & something else
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2022-01-01 buy food with cash, update budget envelope subaccounts, & something else
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assets:cash $-10 ; <- these balance
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assets:cash $-10 ; <- these balance each other
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expenses:food $7 ; <-
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expenses:food $7 ; <-
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expenses:food $3 ; <-
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expenses:food $3 ; <-
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[assets:checking:budget:food] $-10 ; <- and these balance
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[assets:checking:budget:food] $-10 ; <- and these balance each other
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[assets:checking:available] $10 ; <-
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[assets:checking:available] $10 ; <-
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(something:else) $5 ; <- not required to balance
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(something:else) $5 ; <- this is not required to balance
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```
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```
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Ordinary non-parenthesised, non-bracketed postings are called *real postings*.
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Postings whose account names are neither parenthesised nor bracketed are called *real postings*.
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You can exclude virtual postings from reports with the `-R/--real`
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You can exclude virtual postings from reports with the `-R/--real` flag or a `real:1` query.
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flag or `real:1` query.
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## Account names
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## Account names
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