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imp: close: more useful defaults, retain/migrate/open modes

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Simon Michael 2023-01-12 23:59:31 -10:00
parent 173f61bee0
commit 2eaab54426
3 changed files with 237 additions and 351 deletions
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124
hledger/Hledger/Cli/Commands/Close.hs
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@ -1,5 +1,6 @@
{-# LANGUAGE OverloadedStrings #-} {-# LANGUAGE OverloadedStrings #-}
{-# LANGUAGE TemplateHaskell #-} {-# LANGUAGE TemplateHaskell #-}
{-# LANGUAGE MultiWayIf #-}
module Hledger.Cli.Commands.Close ( module Hledger.Cli.Commands.Close (
closemode closemode
@ -20,92 +21,75 @@ import System.Console.CmdArgs.Explicit as C
import Hledger import Hledger
import Hledger.Cli.CliOptions import Hledger.Cli.CliOptions
defclosingdesc = "closing balances" defretaindesc = "retain earnings"
defopeningdesc = "opening balances" defclosedesc = "closing balances"
defclosingacct = "equity:opening/closing balances" defopendesc = "opening balances"
defopeningacct = defclosingacct defretainacct = "equity:retained earnings"
defcloseacct = "equity:opening/closing balances"
closemode = hledgerCommandMode closemode = hledgerCommandMode
$(embedFileRelative "Hledger/Cli/Commands/Close.txt") $(embedFileRelative "Hledger/Cli/Commands/Close.txt")
[flagNone ["close"] (setboolopt "close") "show just closing transaction" [flagNone ["retain"] (setboolopt "retain") "show RX retain earnings transaction"
,flagNone ["open"] (setboolopt "open") "show just opening transaction" ,flagNone ["migrate"] (setboolopt "migrate") "show ALE closing/opening transactions"
,flagReq ["close-desc"] (\s opts -> Right $ setopt "close-desc" s opts) "DESC" ("description for closing transaction (default: "++defclosingdesc++")") ,flagNone ["open"] (setboolopt "open") "show ALE opening transaction"
,flagReq ["open-desc"] (\s opts -> Right $ setopt "open-desc" s opts) "DESC" ("description for opening transaction (default: "++defopeningdesc++")") ,flagReq ["close-desc"] (\s opts -> Right $ setopt "close-desc" s opts) "DESC" ("description for closing transaction (default: "++defclosedesc++")")
,flagReq ["close-acct"] (\s opts -> Right $ setopt "close-acct" s opts) "ACCT" ("account to transfer closing balances to (default: "++defclosingacct++")") ,flagReq ["open-desc"] (\s opts -> Right $ setopt "open-desc" s opts) "DESC" ("description for opening transaction (default: "++defopendesc++")")
,flagReq ["open-acct"] (\s opts -> Right $ setopt "open-acct" s opts) "ACCT" ("account to transfer opening balances from (default: "++defopeningacct++")") ,flagReq ["close-acct"] (\s opts -> Right $ setopt "close-acct" s opts) "ACCT" ("account to transfer closing balances to (default: "++defcloseacct++")")
,flagNone ["explicit","x"] (setboolopt "explicit") "show all amounts explicitly" ,flagNone ["explicit","x"] (setboolopt "explicit") "show all amounts explicitly"
,flagNone ["interleaved"] (setboolopt "interleaved") "keep equity and non-equity postings adjacent" ,flagNone ["interleaved"] (setboolopt "interleaved") "keep source and destination postings adjacent"
,flagNone ["show-costs"] (setboolopt "show-costs") "keep balances with different costs separate" ,flagNone ["show-costs"] (setboolopt "show-costs") "keep balances with different costs separate"
] ]
[generalflagsgroup1] [generalflagsgroup1]
(hiddenflags ++ (hiddenflags
-- old close flags for compatibility, hidden -- any old command flags for compatibility, hidden
[flagNone ["closing"] (setboolopt "close") "old spelling of --close" -- ++ []
,flagNone ["opening"] (setboolopt "open") "old spelling of --open" )
,flagReq ["close-to"] (\s opts -> Right $ setopt "close-acct" s opts) "ACCT" ("old spelling of --close-acct")
,flagReq ["open-from"] (\s opts -> Right $ setopt "open-acct" s opts) "ACCT" ("old spelling of --open-acct")
])
([], Just $ argsFlag "[QUERY]") ([], Just $ argsFlag "[QUERY]")
-- debugger, beware: close is incredibly devious. simple rules combine to make a horrid maze. -- Debugger, beware: close is incredibly devious; simple rules combine to make a horrid maze.
-- tests are in hledger/test/close.test. -- Tests are in hledger/test/close.test.
close copts@CliOpts{rawopts_=rawopts, reportspec_=rspec'} j = do -- This code is also used by the close command.
close copts@CliOpts{rawopts_=rawopts, reportspec_=rspec0} j = do
let let
-- show opening entry, closing entry, or (default) both ? (close_, open_, defclosedesc_, defopendesc_, defcloseacct_, defacctsq_) = if
(opening, closing) = | boolopt "retain" rawopts -> (True, False, defretaindesc, undefined, defretainacct, Type [Revenue, Expense])
case (boolopt "open" rawopts, boolopt "close" rawopts) of | boolopt "migrate" rawopts -> (True, True, defclosedesc, defopendesc, defcloseacct, Type [Asset, Liability, Equity])
(False, False) -> (True, True) | boolopt "open" rawopts -> (False, True, undefined, defopendesc, defcloseacct, Type [Asset, Liability, Equity])
(o, c) -> (o, c) | otherwise -> (True, False, defclosedesc, undefined, defcloseacct, Any)
-- descriptions to use for the closing/opening transactions -- descriptions to use for the closing/opening transactions
closingdesc = maybe (T.pack defclosingdesc) T.pack $ maybestringopt "close-desc" rawopts closedesc = T.pack $ fromMaybe defclosedesc_ $ maybestringopt "close-desc" rawopts
openingdesc = maybe (T.pack defopeningdesc) T.pack $ maybestringopt "open-desc" rawopts opendesc = T.pack $ fromMaybe defopendesc_ $ maybestringopt "open-desc" rawopts
closeacct = T.pack $ fromMaybe defcloseacct_ $ maybestringopt "close-acct" rawopts
openacct = closeacct
-- accounts to close to and open from ropts = (_rsReportOpts rspec0){balanceaccum_=Historical, accountlistmode_=ALFlat}
-- if only one is specified, it is used for both rspec1 = setDefaultConversionOp NoConversionOp rspec0{_rsReportOpts=ropts}
(closingacct, openingacct) =
let (mc, mo) =
(T.pack <$> maybestringopt "close-acct" rawopts, T.pack <$> maybestringopt "open-acct" rawopts)
in case (mc, mo) of
(Just c, Just o) -> (c, o)
(Just c, Nothing) -> (c, c)
(Nothing, Just o) -> (o, o)
(Nothing, Nothing) -> (T.pack defclosingacct, T.pack defopeningacct)
ropts = (_rsReportOpts rspec'){balanceaccum_=Historical, accountlistmode_=ALFlat}
rspec = setDefaultConversionOp NoConversionOp rspec'{_rsReportOpts=ropts}
-- dates of the closing and opening transactions -- dates of the closing and opening transactions
--
-- Close.md: -- Close.md:
-- "The default closing date is yesterday, or the journal's end date, whichever is later. -- "The default closing date is yesterday, or the journal's end date, whichever is later.
-- -- You can change this by specifying a [report end date](#report-start--end-date),
-- Unless you are running `close` on exactly the first day of the new period,
-- you'll want to override the closing date.
-- This is done by specifying a [report period](#report-start--end-date),
-- where "last day of the report period" will be the closing date. -- where "last day of the report period" will be the closing date.
-- The opening date is always the following day. -- (Only the end date matters; a report start date will be ignored.)
-- So to close on 2020-12-31 and open on 2021-01-01, any of these work -- The opening date is always the day after the closing date."
-- argsq = _rsQuery rspec1
-- - `-p 2020` yesterday = addDays (-1) $ _rsDay rspec1
-- - `date:2020`
-- - `-e 2021-01-01` (remember `-e` specifies an exclusive report end date)
-- - `-e 2021`"
--
q = _rsQuery rspec
yesterday = addDays (-1) $ _rsDay rspec
yesterdayorjournalend = case journalLastDay False j of yesterdayorjournalend = case journalLastDay False j of
Just journalend -> max yesterday journalend Just journalend -> max yesterday journalend
Nothing -> yesterday Nothing -> yesterday
mreportlastday = addDays (-1) <$> queryEndDate False q mreportlastday = addDays (-1) <$> queryEndDate False argsq
closingdate = fromMaybe yesterdayorjournalend mreportlastday closedate = fromMaybe yesterdayorjournalend mreportlastday
openingdate = addDays 1 closingdate opendate = addDays 1 closedate
-- should we show the amount(s) on the equity posting(s) ? -- should we show the amount(s) on the equity posting(s) ?
explicit = boolopt "explicit" rawopts || copts ^. infer_costs explicit = boolopt "explicit" rawopts || copts ^. infer_costs
-- the balances to close -- the balances to close
(acctbals',_) = balanceReport rspec j argsacctq = filterQuery (\q -> queryIsAcct q || queryIsType q) argsq
q2 = if queryIsNull argsacctq then And [argsq, defacctsq_] else argsq
rspec2 = rspec1{_rsQuery=q2}
(acctbals',_) = balanceReport rspec2 j
acctbals = map (\(a,_,_,b) -> (a, if show_costs_ ropts then b else mixedAmountStripPrices b)) acctbals' acctbals = map (\(a,_,_,b) -> (a, if show_costs_ ropts then b else mixedAmountStripPrices b)) acctbals'
totalamt = maSum $ map snd acctbals totalamt = maSum $ map snd acctbals
@ -117,8 +101,8 @@ close copts@CliOpts{rawopts_=rawopts, reportspec_=rspec'} j = do
interleaved = boolopt "interleaved" rawopts interleaved = boolopt "interleaved" rawopts
-- the closing transaction -- the closing transaction
closingtxn = nulltransaction{tdate=closingdate, tdescription=closingdesc, tpostings=closingps} closetxn = nulltransaction{tdate=closedate, tdescription=closedesc, tpostings=closeps}
closingps = closeps =
concat [ concat [
posting{paccount = a posting{paccount = a
,pamount = mixedAmount . precise $ negate b ,pamount = mixedAmount . precise $ negate b
@ -131,7 +115,7 @@ close copts@CliOpts{rawopts_=rawopts, reportspec_=rspec'} j = do
} }
-- maybe an interleaved posting transferring this balance to equity -- maybe an interleaved posting transferring this balance to equity
: [posting{paccount=closingacct, pamount=mixedAmount $ precise b} | interleaved] : [posting{paccount=closeacct, pamount=mixedAmount $ precise b} | interleaved]
| -- get the balances for each commodity and transaction price | -- get the balances for each commodity and transaction price
(a,mb) <- acctbals (a,mb) <- acctbals
@ -144,11 +128,11 @@ close copts@CliOpts{rawopts_=rawopts, reportspec_=rspec'} j = do
-- or a final multicommodity posting transferring all balances to equity -- or a final multicommodity posting transferring all balances to equity
-- (print will show this as multiple single-commodity postings) -- (print will show this as multiple single-commodity postings)
++ [posting{paccount=closingacct, pamount=if explicit then mixedAmountSetFullPrecision totalamt else missingmixedamt} | not interleaved] ++ [posting{paccount=closeacct, pamount=if explicit then mixedAmountSetFullPrecision totalamt else missingmixedamt} | not interleaved]
-- the opening transaction -- the opening transaction
openingtxn = nulltransaction{tdate=openingdate, tdescription=openingdesc, tpostings=openingps} opentxn = nulltransaction{tdate=opendate, tdescription=opendesc, tpostings=openps}
openingps = openps =
concat [ concat [
posting{paccount = a posting{paccount = a
,pamount = mixedAmount $ precise b ,pamount = mixedAmount $ precise b
@ -157,7 +141,7 @@ close copts@CliOpts{rawopts_=rawopts, reportspec_=rspec'} j = do
Just s -> Just nullassertion{baamount=precise s{aprice=Nothing}} Just s -> Just nullassertion{baamount=precise s{aprice=Nothing}}
Nothing -> Nothing Nothing -> Nothing
} }
: [posting{paccount=openingacct, pamount=mixedAmount . precise $ negate b} | interleaved] : [posting{paccount=openacct, pamount=mixedAmount . precise $ negate b} | interleaved]
| (a,mb) <- acctbals | (a,mb) <- acctbals
, let bs0 = amounts mb , let bs0 = amounts mb
@ -167,8 +151,8 @@ close copts@CliOpts{rawopts_=rawopts, reportspec_=rspec'} j = do
, let commoditysum = (sum bs1)] , let commoditysum = (sum bs1)]
, (b, mcommoditysum) <- bs2 , (b, mcommoditysum) <- bs2
] ]
++ [posting{paccount=openingacct, pamount=if explicit then mixedAmountSetFullPrecision (maNegate totalamt) else missingmixedamt} | not interleaved] ++ [posting{paccount=openacct, pamount=if explicit then mixedAmountSetFullPrecision (maNegate totalamt) else missingmixedamt} | not interleaved]
-- print them -- print them
when closing . T.putStr $ showTransaction closingtxn when close_ . T.putStr $ showTransaction closetxn
when opening . T.putStr $ showTransaction openingtxn when open_ . T.putStr $ showTransaction opentxn

314
hledger/Hledger/Cli/Commands/Close.md
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@ -1,211 +1,195 @@
## close ## close
(equity) `close [--retain | --migrate | --open] [QUERY]`
Prints a sample "closing" transaction bringing specified account balances to zero, By default:
and an inverse "opening" transaction restoring the same account balances. prints a transaction that zeroes out ("closes") all accounts,
transferring their balances to an equity account.
Query arguments can be added to override the accounts selection.
Three other modes are supported:
If like most people you split your journal files by time, eg by year: `--retain`:
at the end of the year you can use this command to "close out" your prints a transaction closing revenue and expense balances.
asset and liability (and perhaps equity) balances in the old file, and reinitialise them in the new file. This is traditionally done by businesses at the end of each accounting period;
This helps ensure that report balances remain correct whether you are including old files or not. it is less necessary in personal and computer-based accounting,
(Because all closing/opening transactions except the very first will cancel out - see example below.) but it can help balance the accounting equation A=L+E.
Some people also use this command to close out revenue and expense balances at the end of an accounting period. `--migrate`:
This properly records the period's profit/loss as "retained earnings" (part of equity), prints a transaction to close asset, liability and most equity balances,
and allows the accounting equation (A-L=E) to balance, and another transaction to re-open them.
which you could then check by the [bse](#balancesheetequity) report's zero total. This can be useful when starting a new file (for performance or data protection).
Adding the closing transaction to the old file allows old and new files to be combined.
`--open`:
as above, but prints just the opening transaction.
This can be useful for starting a new file, leaving the old file unchanged.
Similar to Ledger's equity command.
_FLAGS _FLAGS
You can print just the closing transaction by using the `--close` flag, You can change the equity account name with `--close-acct ACCT`.
or just the opening transaction with the `--open` flag. It defaults to `equity:retained earnings` with `--retain`,
or `equity:opening/closing balances` otherwise.
Their descriptions are `closing balances` and `opening balances` by default; You can change the transaction description(s)
you can customise these with the `--close-desc` and `--open-desc` options. with `--close-desc 'DESC'` and `--open-desc 'DESC'`.
It defaults to `retain earnings` with `--retain`,
or `closing balances` and `opening balances` otherwise.
Just one balancing equity posting is used by default, with the amount left implicit. Just one posting to the equity account will be used by default,
The default account name is `equity:opening/closing balances`. with an implicit amount.
You can customise the account name(s) with `--close-acct` and `--open-acct`.
(If you specify only one of these, it will be used for both.)
With `--x/--explicit`, the equity posting's amount will be shown explicitly, With `--x/--explicit` the amount will be shown explicitly,
and if it involves multiple commodities, there will be a separate equity posting for each commodity and if it involves multiple commodities, a separate posting
(as in the print command). will be generated for each commodity.
With `--interleaved`, each equity posting is shown next to the posting it balances With `--interleaved`, each equity posting is shown next to the
(good for troubleshooting). corresponding source/destination posting.
The default closing date is yesterday or the journal's end date, whichever is later.
You can change this by specifying a [report end date](#report-start--end-date);
the last day of the report period will be the closing date.
Eg `-e 2022` means "close on 2022-12-31".
The default closing date is yesterday, or the journal's end date, whichever is later.
You can change this by specifying a [report end date](#report-start--end-date);
(The report start date does not matter.)
The last day of the report period will be the closing date;
eg `-e 2022` means "close on 2022-12-31".
The opening date is always the day after the closing date.
### close and costs ### close and costs
Costs are ignored (and discarded) by closing/opening transactions, by default. With `--show-costs`, any amount costs are shown, with separate postings for each cost.
With `--show-costs`, they are preserved; (This currently the best way to view investment assets, showing lots and cost bases.)
there will be a separate equity posting for each cost in each commodity. If you have many currency conversion or investment transactions, it can generate very large journal entries.
This means `balance -B` reports will look the same after the transition.
Note if you have many foreign currency or investment transactions,
this will generate very large journal entries.
### close date
The default closing date is yesterday, or the journal's end date, whichever is later.
Unless you are running `close` on exactly the first day of the new period,
you'll want to override the closing date.
This is done by specifying a [report end date](#report-start--end-date),
where "last day of the report period" will be the closing date.
The opening date is always the following day.
So to close on (end of) 2020-12-31 and open on (start of) 2021-01-01, any of these will work:
| end date argument | explanation
|-------------------|----------------------------------------------------------------------
| `-e 2021-01-01` | [end dates](#report-start--end-date) are exclusive
| `-e 2021` | equivalent, per [smart dates](#smart-dates)
| `-p 2020` | equivalent, the [period's](#period-expressions) begin date is ignored
| `date:2020` | equivalent [query](#queries)
### Example: close asset/liability accounts for file transition
Carrying asset/liability balances from 2020.journal into a new file for 2021:
```shell
$ hledger close -f 2020.journal -p 2020 assets liabilities
# copy/paste the closing transaction to the end of 2020.journal
# copy/paste the opening transaction to the start of 2021.journal
```
Or:
```shell
$ hledger close -f 2020.journal -p 2020 assets liabilities --open >> 2021.journal # add 2021's first transaction
$ hledger close -f 2020.journal -p 2020 assets liabilities --close >> 2020.journal # add 2020's last transaction
```
Now,
```shell
$ hledger bs -f 2021.journal # just new file - balances correct
$ hledger bs -f 2020.journal -f 2021.journal # old and new files - balances correct
$ hledger bs -f 2020.journal # just old files - balances are zero ?
# (exclude final closing txn, see below)
```
### Hiding opening/closing transactions
Although the closing/opening transactions cancel out, they will be visible in reports like `print` and `register`,
creating some visual clutter. You can exclude them all with a query, like:
```shell
$ hledger print not:desc:'opening|closing' # less typing
$ hledger print not:'equity:opening/closing balances' # more precise
```
But when reporting on multiple files, this can get a bit tricky;
you may need to keep the earliest opening balances, for a historical register report;
or you may need to suppress a closing transaction, to see year-end balances.
If you find yourself needing more precise [queries](#queries), here's one solution:
add more easily-matched tags to opening/closing transactions, like this:
```journal
; 2019.journal
2019-01-01 opening balances ; earliest opening txn, no tag here
...
2019-12-31 closing balances ; clopen:2020
...
```
```journal
; 2020.journal
2020-01-01 opening balances ; clopen:2020
...
2020-12-31 closing balances ; clopen:2021
...
```
```journal
; 2021.journal
2021-01-01 opening balances ; clopen:2021
...
```
Now with
```journal
; all.journal
include 2019.journal
include 2020.journal
include 2021.journal
```
you could do eg:
```shell
$ hledger -f all.journal reg -H checking not:tag:clopen
# all years checking register, hiding non-essential opening/closing txns
$ hledger -f all.journal bs -p 2020 not:tag:clopen=2020
# 2020 year end balances, suppressing 2020 closing txn
```
### close and balance assertions ### close and balance assertions
The closing and opening transactions will include balance assertions, Balance assertions will be generated, verifying that the accounts have been reset to zero
verifying that the accounts have first been reset to zero and then restored to their previous balance. (and then restored to their previous balances, if there is an opening transaction).
These provide valuable error checking, alerting you when things get out of line,
but you can ignore them temporarily with `-I` or just remove them if you prefer.
You probably shouldn't use status or realness filters (like -C or -R or `status:`) with `close`, These provide useful error checking, but you can ignore them temporarily with `-I`,
or the generated balance assertions will depend on these flags. or remove them if you prefer.
Likewise, if you run this command with `--auto`, the balance assertions would probably always require `--auto`.
Multi-day transactions (where some postings have a different date) break the balance assertions, You probably should avoid filtering transactions by status or realness
because the money is temporarily "invisible" while in transit: (`-C`, `-R`, `status:`), or generating postings (`--auto`),
with this command, since the balance assertions would depend on these.
Note custom posting dates spanning the file boundary will disrupt the balance assertions:
```journal ```journal
2020/12/30 a purchase made in december, cleared in the next year 2023-12-30 a purchase made in december, cleared in january
expenses:food 5 expenses:food 5
assets:bank:checking -5 ; date: 2021/1/2 assets:bank:checking -5 ; date: 2023-01-02
``` ```
To fix the assertions, you can add a temporary account to track such in-transit money To solve that you can transfer the money to and from a temporary account,
(splitting the multi-day transaction into two single-day transactions): in effect splitting the multi-day transaction into two single-day transactions:
```journal ```journal
; in 2020.journal: ; in 2022.journal:
2020/12/30 a purchase made in december, cleared in the next year 2022-12-30 a purchase made in december, cleared in january
expenses:food 5 expenses:food 5
liabilities:pending equity:pending -5
; in 2021.journal: ; in 2023.journal:
2021/1/2 clearance of last year's pending transactions 2023-01-02 last year's transaction cleared
liabilities:pending 5 = 0 equity:pending 5 = 0
assets:bank:checking assets:bank:checking -5
``` ```
### Example: close revenue/expense accounts to retained earnings ### Example: retain earnings
For this, use `--close` to suppress the opening transaction, as it's not needed. <!-- XXX update -->
Also you'll want to change the equity account name to your equivalent of
"equity:retained earnings".
Closing 2021's first quarter revenues/expenses: Record 2022's revenues/expenses as retained earnings on 2022-12-31,
appending the generated transaction to the journal:
```shell ```shell
$ hledger close -f 2021.journal --close revenues expenses -p 2021Q1 \ $ hledger close --retain -f 2022.journal -p 2022 >> 2022.journal
--close-acct='equity:retained earnings' >> 2021.journal
``` ```
The same, using the default journal and current year: Now 2022's income statement will show only zeroes.
To see it again, exclude the retain transaction. Eg:
```shell
$ hledger -f 2022.journal is not:desc:'retain earnings'
```
### Example: migrate balances to a new file
Close assets/liabilities/equity on 2022-12-31 and re-open them on 2023-01-01:
```shell ```shell
$ hledger close --close revenues expenses -p Q1 \ $ hledger close --migrate -f 2022.journal -p 2022
--close-acct='equity:retained earnings' >> $LEDGER_FILE # copy/paste the closing transaction to the end of 2022.journal
# copy/paste the opening transaction to the start of 2023.journal
``` ```
Now, the first quarter's balance sheet should show a zero <!--
(unless you are using @/@@ notation without [equity postings](/investments.html#a-more-correct-entry)): Or, you can automate more by generating one transaction at a time:
```shell ```shell
$ hledger bse -p Q1 $ hledger close --close -f 2022.journal -p 2022 >> 2023.journal # do this one first
$ hledger close --open -f 2022.journal -p 2022 >> 2022.journal
```
-->
Now 2022's balance sheet will show only zeroes, indicating a balanced accounting equation.
([Unless](/investments.html#a-more-correct-entry) you are using @/@@ notation - in that case, try adding --infer-equity.)
To see it again, exclude the closing transaction. Eg:
```shell
$ hledger -f 2022.journal bs not:desc:'closing balances'
``` ```
And we must suppress the closing transaction to see the first quarter's income statement ### Example: excluding closing/opening transactions
(using the description; `not:'retained earnings'` won't work here):
```shell When combining many files for multi-year reports,
$ hledger is -p Q1 not:desc:'closing balances' the closing/opening transactions cause some noise in reports like `print` and `register`.
You can exclude them as shown above, but `not:desc:...` could be fragile,
and also you will need to avoid excluding the very first opening transaction,
which can be awkward. Here is a way to do it, using tags:
add `clopen:` tags to all opening/closing balances transactions except the first,
like this:
```journal
; 2021.journal
2021-06-01 first opening balances
...
2021-12-31 closing balances ; clopen:2022
...
```
```journal
; 2022.journal
2022-01-01 opening balances ; clopen:2022
...
2022-12-31 closing balances ; clopen:2023
...
```
```journal
; 2023.journal
2023-01-01 opening balances ; clopen:2023
...
```
Now, assuming a combined journal like:
```journal
; all.journal
include 2021.journal
include 2022.journal
include 2023.journal
```
The `clopen:` tag can exclude all but the first opening transaction.
To show a clean multi-year checking register:
```shell
$ hledger -f all.journal areg checking not:tag:clopen
```
And the year values allow more precision.
To show 2022's year-end balance sheet:
```shell
$ hledger -f all.journal bs -e2023 not:tag:clopen=2023
``` ```

150
hledger/test/close.test
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@ -1,5 +1,4 @@
# 1. Simple case
< <
2016/1/1 open 2016/1/1 open
assets:bank $100 assets:bank $100
@ -18,89 +17,64 @@
liabilities $25 liabilities $25
assets:cash assets:cash
$ hledger close -f- -e 2017-01-01 assets liabilities # 1. By default, closes all accounts, on the last day of the report period.
$ hledger close -f- -e 2017
2016-12-31 closing balances 2016-12-31 closing balances
assets:bank $-80 = $0 assets:bank $-80 = $0
assets:cash $-10 = $0 assets:cash $-10 = $0
equity:opening $120 = $0
expenses:sweets $-5 = $0
liabilities $-25 = $0
equity:opening/closing balances
>=0
# 2. With --retain, closes RX.
$ hledger close -f- -e 2017 --retain
2016-12-31 retain earnings
expenses:sweets $-5 = $0
equity:retained earnings
>=0
# 3. With --migrate, opens and closes ALE.
$ hledger close -f- -p 2016 --migrate
2016-12-31 closing balances
assets:bank $-80 = $0
assets:cash $-10 = $0
equity:opening $120 = $0
liabilities $-25 = $0 liabilities $-25 = $0
equity:opening/closing balances equity:opening/closing balances
2017-01-01 opening balances 2017-01-01 opening balances
assets:bank $80 = $80 assets:bank $80 = $80
assets:cash $10 = $10 assets:cash $10 = $10
equity:opening $-120 = $-120
liabilities $25 = $25 liabilities $25 = $25
equity:opening/closing balances equity:opening/closing balances
>=0 >=0
# 2. A begin date should be ignored # 4. With --open, opens ALE.
$ hledger close -f- -e 2017-01-01 assets liabilities -b 2016-12-01 $ hledger close -f- -p 2016 --open
2016-12-31 closing balances
assets:bank $-80 = $0
assets:cash $-10 = $0
liabilities $-25 = $0
equity:opening/closing balances
2017-01-01 opening balances 2017-01-01 opening balances
assets:bank $80 = $80 assets:bank $80 = $80
assets:cash $10 = $10 assets:cash $10 = $10
equity:opening $-120 = $-120
liabilities $25 = $25 liabilities $25 = $25
equity:opening/closing balances equity:opening/closing balances
>=0 >=0
# 3. Print just the opening transaction # 5. -x makes all amounts explicit.
< $ hledger close -f- -p 2016 -x
2016/1/1 open
assets:bank $100
assets:cash $20
equity:opening
2016/1/15 spend
expenses:sweets $5
assets:cash
2016/1/19 withdraw
assets:cash $20
assets:bank
2016/1/20 lend
liabilities $25
assets:cash
$ hledger close -f- -p 2016 assets liabilities --open
2017-01-01 opening balances
assets:bank $80 = $80
assets:cash $10 = $10
liabilities $25 = $25
equity:opening/closing balances
>=0
# 4. Print just the closing transaction.
$ hledger close -f- -p 2016 assets liabilities --close
2016-12-31 closing balances 2016-12-31 closing balances
assets:bank $-80 = $0 assets:bank $-80 = $0
assets:cash $-10 = $0 assets:cash $-10 = $0
equity:opening $120 = $0
expenses:sweets $-5 = $0
liabilities $-25 = $0 liabilities $-25 = $0
equity:opening/closing balances equity:opening/closing balances 0
>=0
# 5. Supplying --open --close is the same as just "close"
# Also -x makes it show the equity amounts.
$ hledger close -f- -p 2016 assets liabilities --open --close -x
2016-12-31 closing balances
assets:bank $-80 = $0
assets:cash $-10 = $0
liabilities $-25 = $0
equity:opening/closing balances $115
2017-01-01 opening balances
assets:bank $80 = $80
assets:cash $10 = $10
liabilities $25 = $25
equity:opening/closing balances $-115
>=0 >=0
@ -116,10 +90,6 @@ $ hledger -f- close assets -p 2019 -x
assets -2A = 0A assets -2A = 0A
equity:opening/closing balances 2A equity:opening/closing balances 2A
2020-01-01 opening balances
assets 2A = 2A
equity:opening/closing balances -2A
>=0 >=0
# 7. With --show-costs, the transaction prices are preserved. # 7. With --show-costs, the transaction prices are preserved.
@ -132,16 +102,11 @@ $ hledger -f- close assets -p 2019 --show-costs -x
equity:opening/closing balances 1A @ 1B equity:opening/closing balances 1A @ 1B
equity:opening/closing balances 1A @ 1C equity:opening/closing balances 1A @ 1C
2020-01-01 opening balances
assets 1A @ 1B
assets 1A @ 1C = 2A
equity:opening/closing balances -1A @ 1B
equity:opening/closing balances -1A @ 1C
>=0 >=0
# 8. Closing a multi-priced balance, slightly more complex # 8. Closing a multi-priced balance, slightly more complex
# (different price in each transaction). # (different price in each transaction).
# XXX account parentheses should be preserved here
< <
2019/01/01 2019/01/01
(assets) 1A @ 1B (assets) 1A @ 1B
@ -154,13 +119,9 @@ $ hledger -f- close assets -p 2019 -x
assets -2A = 0A assets -2A = 0A
equity:opening/closing balances 2A equity:opening/closing balances 2A
2020-01-01 opening balances
assets 2A = 2A
equity:opening/closing balances -2A
>=0 >=0
# 9. The same, with costs. # 9. The same with costs preserved.
$ hledger -f- close assets -p 2019 --show-costs -x $ hledger -f- close assets -p 2019 --show-costs -x
2019-12-31 closing balances 2019-12-31 closing balances
assets -1A @ 1B assets -1A @ 1B
@ -168,12 +129,6 @@ $ hledger -f- close assets -p 2019 --show-costs -x
equity:opening/closing balances 1A @ 1B equity:opening/closing balances 1A @ 1B
equity:opening/closing balances 1A @ 2B equity:opening/closing balances 1A @ 2B
2020-01-01 opening balances
assets 1A @ 1B
assets 1A @ 2B = 2A
equity:opening/closing balances -1A @ 1B
equity:opening/closing balances -1A @ 2B
>=0 >=0
# 10. Closing a multi-priced balance, a more complex example. # 10. Closing a multi-priced balance, a more complex example.
@ -212,17 +167,6 @@ $ hledger -f- close -p 2016 assets liabilities --show-costs -x
equity:opening/closing balances $-5,000.00 @ 0.95 EUR equity:opening/closing balances $-5,000.00 @ 0.95 EUR
equity:opening/closing balances 5,734.00 EUR equity:opening/closing balances 5,734.00 EUR
2017-01-01 opening balances
assets:bank 5,733.00 EUR = 5,733.00 EUR
liabilities:employer $10,000.00
liabilities:employer $-5,000.00 @ 0.93 EUR
liabilities:employer $-5,000.00 @ 0.95 EUR = $0.00
liabilities:employer 1.00 EUR = 1.00 EUR
equity:opening/closing balances $-10,000.00
equity:opening/closing balances $5,000.00 @ 0.93 EUR
equity:opening/closing balances $5,000.00 @ 0.95 EUR
equity:opening/closing balances -5,734.00 EUR
>=0 >=0
# 11. With --interleaved, each transfer's postings are adjacent. # 11. With --interleaved, each transfer's postings are adjacent.
@ -241,18 +185,6 @@ $ hledger -f- close -p 2016 assets liabilities --interleaved --show-costs -x
liabilities:employer -1.00 EUR = 0.00 EUR liabilities:employer -1.00 EUR = 0.00 EUR
equity:opening/closing balances 1.00 EUR equity:opening/closing balances 1.00 EUR
2017-01-01 opening balances
assets:bank 5,733.00 EUR = 5,733.00 EUR
equity:opening/closing balances -5,733.00 EUR
liabilities:employer $10,000.00
equity:opening/closing balances $-10,000.00
liabilities:employer $-5,000.00 @ 0.93 EUR
equity:opening/closing balances $5,000.00 @ 0.93 EUR
liabilities:employer $-5,000.00 @ 0.95 EUR = $0.00
equity:opening/closing balances $5,000.00 @ 0.95 EUR
liabilities:employer 1.00 EUR = 1.00 EUR
equity:opening/closing balances -1.00 EUR
>=0 >=0
# 12. A tricky case where a closing posting was rounded and failed to balance (#1164) # 12. A tricky case where a closing posting was rounded and failed to balance (#1164)
@ -278,14 +210,6 @@ $ hledger -f- close -p 2019 assets --show-costs -x
equity:opening/closing balances $-49.390001 @ AAA 10.3528242505 equity:opening/closing balances $-49.390001 @ AAA 10.3528242505
equity:opening/closing balances AAA 510.00000000 equity:opening/closing balances AAA 510.00000000
2020-01-01 opening balances
assets:aaa AAA 510.00000000 = AAA 510.00000000
assets:usd $49.50
assets:usd $-49.390001 @ AAA 10.3528242505 = $0.109999
equity:opening/closing balances $-49.50
equity:opening/closing balances $49.390001 @ AAA 10.3528242505
equity:opening/closing balances AAA -510.00000000
>=0 >=0
# 13. The same, without costs and with --interleaved. # 13. The same, without costs and with --interleaved.
@ -296,12 +220,6 @@ $ hledger -f- close -p 2019 assets --interleaved -x
assets:usd $-0.109999 = $0.00 assets:usd $-0.109999 = $0.00
equity:opening/closing balances $0.109999 equity:opening/closing balances $0.109999
2020-01-01 opening balances
assets:aaa AAA 510.00000000 = AAA 510.00000000
equity:opening/closing balances AAA -510.00000000
assets:usd $0.109999 = $0.109999
equity:opening/closing balances $-0.109999
>=0 >=0
# 14. "The default closing date is yesterday, or the journal's end date, whichever is later." # 14. "The default closing date is yesterday, or the journal's end date, whichever is later."