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
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account does not contain some unexpected commodity. (We'll add support
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for this kind of total balance assertion if there's demand.)
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###### Assertions and subaccounts
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Balance assertions do not count the balance from subaccounts; they check
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the posted account's exclusive balance. For example:
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```
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1/1
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checking:fund 1 = 1 ; post to this subaccount, its balance is now 1
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checking 1 = 1 ; post to the parent account, its exclusive balance is now 1
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equity
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```
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The balance report's flat mode shows these exclusive balances more clearly:
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```shell
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$ hledger bal checking --flat
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1 checking
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1 checking:fund
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--------------------
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2
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```
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##### Prices
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