;doc:close: layout
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@ -173,12 +173,14 @@ For more flexibility, it helps to tag closing and opening transactions with eg `
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then you can ensure correct balances by excluding all opening/closing transactions except the first, like so:
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```cli
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$ hledger bs -Y -f 2021.journal -f 2022.journal -f 2023.journal expr:'tag:start=2021 or not tag:start'
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$ hledger bs -Y -f 2021.journal -f 2022.journal expr:'tag:start=2021 or not tag:start'
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$ hledger bs -Y -f 2022.journal -f 2023.journal expr:'tag:start=2022 or not tag:start'
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$ hledger bs -Y -f 2021.journal expr:'tag:start=2021 or not tag:start'
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$ hledger bs -Y -f 2022.journal expr:'tag:start=2022 or not tag:start'
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$ hledger bs -Y -f 2023.journal # unclosed file, no query needed
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$ hledger bs -Y -f 2021.j -f 2022.j -f 2023.j expr:'tag:start=2021 or not tag:start'
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$ hledger bs -Y -f 2021.j -f 2022.j expr:'tag:start=2021 or not tag:start'
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$ hledger bs -Y -f 2022.j -f 2023.j expr:'tag:start=2022 or not tag:start'
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$ hledger bs -Y -f 2021.j expr:'tag:start=2021 or not tag:start'
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$ hledger bs -Y -f 2022.j expr:'tag:start=2022 or not tag:start'
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$ hledger bs -Y -f 2023.j # unclosed file, no query needed
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```
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For more detailed `close` examples, see [examples/multi-year](https://github.com/simonmichael/hledger/tree/master/examples/multi-year/).
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#### More detailed close examples
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See [examples/multi-year](https://github.com/simonmichael/hledger/tree/master/examples/multi-year/).
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