doc: manual: Assertions and subaccounts
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				| @ -320,6 +320,24 @@ that no matter how many assertions you add, you can't be sure the | ||||
| account does not contain some unexpected commodity. (We'll add support | ||||
| for this kind of total balance assertion if there's demand.) | ||||
| 
 | ||||
| ###### Assertions and subaccounts | ||||
| 
 | ||||
| Balance assertions do not count the balance from subaccounts; they check | ||||
| the posted account's exclusive balance. For example: | ||||
| ``` | ||||
| 1/1 | ||||
|   checking:fund   1 = 1  ; post to this subaccount, its balance is now 1 | ||||
|   checking        1 = 1  ; post to the parent account, its exclusive balance is now 1 | ||||
|   equity | ||||
| ``` | ||||
| The balance report's flat mode shows these exclusive balances more clearly: | ||||
| ```shell | ||||
| $ hledger bal checking --flat | ||||
|                    1  checking | ||||
|                    1  checking:fund | ||||
| -------------------- | ||||
|                    2 | ||||
| ``` | ||||
| 
 | ||||
| ##### Prices | ||||
| 
 | ||||
|  | ||||
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