diff --git a/hledger-lib/Hledger/Data/Amount.hs b/hledger-lib/Hledger/Data/Amount.hs
index 609918e69..cf8f903d1 100644
--- a/hledger-lib/Hledger/Data/Amount.hs
+++ b/hledger-lib/Hledger/Data/Amount.hs
@@ -79,6 +79,7 @@ module Hledger.Data.Amount (
   amountUnstyled,
   commodityStylesFromAmounts,
   -- canonicalStyleFrom,
+  getAmounts,
 
   -- ** rendering
   AmountFormat(..),
@@ -566,6 +567,13 @@ instance HasAmounts Amount where
                 olds)
           Nothing -> olds
 
+-- | Get an amount and its attached cost amount if any. Returns one or two amounts.
+getAmounts :: Amount -> [Amount]
+getAmounts a@Amount{acost} = a : case acost of
+  Nothing            -> []
+  Just (UnitCost  c) -> [c]
+  Just (TotalCost c) -> [c]
+
 -- AmountStyle helpers
 
 -- | Replace one AmountStyle with another, but don't just replace the display precision;
@@ -1094,13 +1102,17 @@ mixedAmountSetStyles = styleAmounts
 -- v4
 instance HasAmounts MixedAmount where
   styleAmounts styles = mapMixedAmountUnsafe (styleAmounts styles)
+  -- getAmounts = concatMap getAmounts . amounts
 
 instance HasAmounts BalanceData where
   styleAmounts styles balance@BalanceData{bdexcludingsubs,bdincludingsubs} =
     balance{bdexcludingsubs=styleAmounts styles bdexcludingsubs, bdincludingsubs=styleAmounts styles bdincludingsubs}
+  -- getAmounts BalanceData{bdexcludingsubs, bdincludingsubs} =
+  --   getAmounts bdexcludingsubs <> getAmounts bdincludingsubs
 
 instance HasAmounts a => HasAmounts (PeriodData a) where
   styleAmounts styles = fmap (styleAmounts styles)
+  -- getAmounts 
 
 instance HasAmounts a => HasAmounts (Account a) where
   styleAmounts styles acct@Account{adata} =
diff --git a/hledger-lib/Hledger/Data/Journal.hs b/hledger-lib/Hledger/Data/Journal.hs
index 667997305..2d05de113 100644
--- a/hledger-lib/Hledger/Data/Journal.hs
+++ b/hledger-lib/Hledger/Data/Journal.hs
@@ -71,9 +71,14 @@ module Hledger.Data.Journal (
   journalTagsDeclared,
   journalTagsUsed,
   journalTagsDeclaredOrUsed,
+  journalAmounts,
+  journalPostingAmounts,
+  journalPostingAndCostAmounts,
   journalCommoditiesDeclared,
   journalCommoditiesUsed,
   journalCommodities,
+  journalCommoditiesFromPriceDirectives,
+  journalCommoditiesFromTransactions,
   journalDateSpan,
   journalDateSpanBothDates,
   journalStartDate,
@@ -86,8 +91,7 @@ module Hledger.Data.Journal (
   journalNextTransaction,
   journalPrevTransaction,
   journalPostings,
-  journalPostingAmounts,
-  showJournalAmountsDebug,
+  showJournalPostingAmountsDebug,
   journalTransactionsSimilarTo,
   -- * Account types
   journalAccountType,
@@ -395,25 +399,47 @@ journalPostings = concatMap tpostings . jtxns
 journalPostingAmounts :: Journal -> [MixedAmount]
 journalPostingAmounts = map pamount . journalPostings
 
--- | Show the journal amounts rendered, suitable for debug logging.
-showJournalAmountsDebug :: Journal -> String
-showJournalAmountsDebug = show.map showMixedAmountOneLine.journalPostingAmounts
+-- | Show the journal posting amounts rendered, suitable for debug logging.
+showJournalPostingAmountsDebug :: Journal -> String
+showJournalPostingAmountsDebug = show . map showMixedAmountOneLine . journalPostingAmounts
+
+-- | All raw amounts used in this journal's postings and costs,
+-- with MixedAmounts flattened, in parse order.
+journalPostingAndCostAmounts :: Journal -> [Amount]
+journalPostingAndCostAmounts = concatMap getAmounts . concatMap (amountsRaw . pamount) . journalPostings
+
+-- | All raw amounts appearing in this journal, with MixedAmounts flattened, in no particular order.
+-- (Including from posting amounts, cost amounts, P directives, and the last D directive.)
+journalAmounts :: Journal -> S.Set Amount
+journalAmounts = S.fromList . journalStyleInfluencingAmounts True
 
 -- | Sorted unique commodity symbols declared by commodity directives in this journal.
 journalCommoditiesDeclared :: Journal -> [CommoditySymbol]
 journalCommoditiesDeclared = M.keys . jdeclaredcommodities
 
--- | Sorted unique commodity symbols used in this journal.
+-- | Sorted unique commodity symbols used anywhere in this journal, including
+-- commodity directives, P directives, the last D directive, posting amounts and cost amounts.
 journalCommoditiesUsed :: Journal -> [CommoditySymbol]
-journalCommoditiesUsed = S.elems . S.fromList . concatMap (map acommodity . amounts) . journalPostingAmounts
+journalCommoditiesUsed j = S.elems $
+  journalCommoditiesFromPriceDirectives j <>
+  (S.fromList $ map acommodity $ journalStyleInfluencingAmounts True j)
 
--- | Sorted unique commodity symbols mentioned in this journal.
+-- | Sorted unique commodity symbols mentioned anywhere in this journal.
+-- (Including commodity directives, P directives, the last D directive, posting amounts and cost amounts.)
 journalCommodities :: Journal -> S.Set CommoditySymbol
 journalCommodities j =
      M.keysSet (jdeclaredcommodities j)
-  <> M.keysSet (jinferredcommoditystyles j)
-  <> S.fromList (concatMap pdcommodities $ jpricedirectives j)
-      where pdcommodities pd = [pdcommodity pd, acommodity $ pdamount pd]
+  <> journalCommoditiesFromPriceDirectives j
+  <> S.fromList (map acommodity $ journalStyleInfluencingAmounts True j)
+
+-- | Sorted unique commodity symbols mentioned in this journal's P directives.
+journalCommoditiesFromPriceDirectives :: Journal -> S.Set CommoditySymbol
+journalCommoditiesFromPriceDirectives = S.fromList . concatMap pdcomms . jpricedirectives
+  where pdcomms pd = [pdcommodity pd, acommodity $ pdamount pd]
+
+-- | Sorted unique commodity symbols used in transactions, in either posting or cost amounts.
+journalCommoditiesFromTransactions :: Journal -> S.Set CommoditySymbol
+journalCommoditiesFromTransactions j = S.fromList $ map acommodity $ journalPostingAndCostAmounts j
 
 -- | Unique transaction descriptions used in this journal.
 journalDescriptions :: Journal -> [Text]
@@ -901,11 +927,11 @@ journalCommodityStylesWith :: Rounding -> Journal -> M.Map CommoditySymbol Amoun
 journalCommodityStylesWith r = amountStylesSetRounding r . journalCommodityStyles
 
 -- | Collect and save inferred amount styles for each commodity based on
--- the posting amounts in that commodity (excluding price amounts).
+-- P directive amounts, posting amounts but not cost amounts, and maybe the last D amount, in that commodity.
 -- Can return an error message eg if inconsistent number formats are found.
 journalInferCommodityStyles :: Journal -> Either String Journal
 journalInferCommodityStyles j =
-  case commodityStylesFromAmounts $ journalStyleInfluencingAmounts j of
+  case commodityStylesFromAmounts $ journalStyleInfluencingAmounts False j of
     Left e   -> Left e
     Right cs -> Right j{jinferredcommoditystyles = dbg7 "journalInferCommodityStyles" cs}
 
@@ -982,23 +1008,23 @@ journalInferEquityFromCosts verbosetags j =
 --               Just (UnitCost ma)  -> c:(concatMap amountCommodities $ amounts ma)
 --               Just (TotalCost ma) -> c:(concatMap amountCommodities $ amounts ma)
 
--- | Get an ordered list of amounts in this journal which can
--- influence canonical amount display styles. Those amounts are, in
--- the following order:
+-- | Get an ordered list of amounts in this journal which can influence
+-- canonical amount display styles (excluding the ones in commodity directives). 
+-- They are, in the following order:
 --
 -- * amounts in market price (P) directives (in parse order)
--- * posting amounts in transactions (in parse order)
+-- * posting amounts and optionally cost amounts (in parse order)
 -- * the amount in the final default commodity (D) directive
 --
--- Transaction price amounts (posting amounts' acost field) are not included.
---
-journalStyleInfluencingAmounts :: Journal -> [Amount]
-journalStyleInfluencingAmounts j =
+journalStyleInfluencingAmounts :: Bool -> Journal -> [Amount]
+journalStyleInfluencingAmounts includecost j =
   dbg7 "journalStyleInfluencingAmounts" $
   catMaybes $ concat [
    [mdefaultcommodityamt]
   ,map (Just . pdamount) $ jpricedirectives j
-  ,map Just . concatMap (amountsRaw . pamount) $ journalPostings j
+  ,map Just $ if includecost
+    then journalPostingAndCostAmounts j
+    else concatMap amountsRaw $ journalPostingAmounts j
   ]
   where
     -- D's amount style isn't actually stored as an amount, make it into one
diff --git a/hledger-lib/Hledger/Data/Posting.hs b/hledger-lib/Hledger/Data/Posting.hs
index 94cccfa4b..f64363d91 100644
--- a/hledger-lib/Hledger/Data/Posting.hs
+++ b/hledger-lib/Hledger/Data/Posting.hs
@@ -435,7 +435,7 @@ postingStatus Posting{pstatus=s, ptransaction=mt} = case s of
 postingAllTags :: Posting -> [Tag]
 postingAllTags p = ptags p ++ maybe [] ttags (ptransaction p)
 
--- | Tags for this transaction including any from its postings.
+-- | Tags for this transaction including any from its postings (which includes any from the postings' accounts).
 transactionAllTags :: Transaction -> [Tag]
 transactionAllTags t = ttags t ++ concatMap ptags (tpostings t)
 
diff --git a/hledger-lib/Hledger/Query.hs b/hledger-lib/Hledger/Query.hs
index a626dcbf2..54d3dddf2 100644
--- a/hledger-lib/Hledger/Query.hs
+++ b/hledger-lib/Hledger/Query.hs
@@ -67,7 +67,8 @@ module Hledger.Query (
   matchesMixedAmount,
   matchesAmount,
   matchesCommodity,
-  matchesTags,
+  matchesTag,
+  -- patternsMatchTags,
   matchesPriceDirective,
   words'',
   queryprefixes,
@@ -883,7 +884,7 @@ matchesAccountExtra atypes atags (And qs ) a = all (\q -> matchesAccountExtra at
 matchesAccountExtra atypes atags (AnyPosting  qs ) a = all (\q -> matchesAccountExtra atypes atags q a) qs
 matchesAccountExtra atypes atags (AllPostings qs ) a = all (\q -> matchesAccountExtra atypes atags q a) qs
 matchesAccountExtra atypes _     (Type ts) a = maybe False (\t -> any (t `isAccountSubtypeOf`) ts) $ atypes a
-matchesAccountExtra _      atags (Tag npat vpat) a = matchesTags npat vpat $ atags a
+matchesAccountExtra _      atags (Tag npat vpat) a = patternsMatchTags npat vpat $ atags a
 matchesAccountExtra _      _     q         a = matchesAccount q a
 
 -- | Does the match expression match this posting ?
@@ -911,7 +912,7 @@ matchesPosting (Sym r) Posting{pamount=as} = any (matchesCommodity (Sym r) . aco
 matchesPosting (Tag n v) p = case (reString n, v) of
   ("payee", Just v') -> maybe False (regexMatchText v' . transactionPayee) $ ptransaction p
   ("note", Just v') -> maybe False (regexMatchText v' . transactionNote) $ ptransaction p
-  (_, mv) -> matchesTags n mv $ postingAllTags p
+  (_, mv) -> patternsMatchTags n mv $ postingAllTags p
 matchesPosting (Type _) _ = False
 
 -- | Like matchesPosting, but if the posting's account's type is provided,
@@ -958,7 +959,7 @@ matchesTransaction q@(Sym _) t = any (q `matchesPosting`) $ tpostings t
 matchesTransaction (Tag n v) t = case (reString n, v) of
   ("payee", Just v') -> regexMatchText v' $ transactionPayee t
   ("note", Just v') -> regexMatchText v' $ transactionNote t
-  (_, v') -> matchesTags n v' $ transactionAllTags t
+  (_, v') -> patternsMatchTags n v' $ transactionAllTags t
 matchesTransaction (Type _) _ = False
 
 -- | Like matchesTransaction, but if the journal's account types are provided,
@@ -974,7 +975,7 @@ matchesTransactionExtra atype q@(Type _) t = any (matchesPostingExtra atype q) $
 matchesTransactionExtra _ q t = matchesTransaction q t
 
 -- | Does the query match this transaction description ?
--- Tests desc: terms, any other terms are ignored.
+-- Non-desc: query terms are ignored (this might disrupt some boolean queries).
 matchesDescription :: Query -> Text -> Bool
 matchesDescription (Not q) d          = not $ q `matchesDescription` d
 matchesDescription (Any) _            = True
@@ -994,12 +995,25 @@ matchesDescription _ _                = False
 matchesPayeeWIP :: Query -> Payee -> Bool
 matchesPayeeWIP = matchesDescription
 
--- | Does the query match the name and optionally the value of any of these tags ?
-matchesTags :: Regexp -> Maybe Regexp -> [Tag] -> Bool
-matchesTags namepat valuepat = any (matches namepat valuepat)
+-- | Do this name regex and optional value regex match the name and value of any of these tags ?
+patternsMatchTags :: Regexp -> Maybe Regexp -> [Tag] -> Bool
+patternsMatchTags namepat valuepat = any (matches namepat valuepat)
   where
     matches npat vpat (n,v) = regexMatchText npat n && maybe (const True) regexMatchText vpat v
 
+-- | Does the query match the name and optionally the value of this tag ?
+-- Non-tag: query terms are ignored (this might disrupt some boolean queries).
+matchesTag :: Query -> Tag -> Bool
+matchesTag (Not q)          t = not $ q `matchesTag` t
+matchesTag (Any)            _ = True
+matchesTag (None)           _ = False
+matchesTag (Or qs)          t = any (`matchesTag` t) $ filter queryIsTag qs
+matchesTag (And qs)         t = all (`matchesTag` t) $ filter queryIsTag qs
+matchesTag (AnyPosting qs)  t = all (`matchesTag` t) $ filter queryIsTag qs
+matchesTag (AllPostings qs) t = all (`matchesTag` t) $ filter queryIsTag qs
+matchesTag (Tag npat mvpat) t = patternsMatchTags npat mvpat [t]
+matchesTag _                _ = False
+
 -- | Does the query match this market price ?
 matchesPriceDirective :: Query -> PriceDirective -> Bool
 matchesPriceDirective (None) _           = False
diff --git a/hledger-lib/Hledger/Read/Common.hs b/hledger-lib/Hledger/Read/Common.hs
index bf5911218..7b7efbfe0 100644
--- a/hledger-lib/Hledger/Read/Common.hs
+++ b/hledger-lib/Hledger/Read/Common.hs
@@ -388,16 +388,16 @@ journalFinalise iopts@InputOpts{auto_,balancingopts_,infer_costs_,infer_equity_,
       -- XXX how to force debug output here ?
        -- >>= Right . dbg0With (concatMap (T.unpack.showTransaction).jtxns)
        -- >>= \j -> deepseq (concatMap (T.unpack.showTransaction).jtxns $ j) (return j)
-      <&> dbg9With (lbl "amounts after styling, forecasting, auto-posting".showJournalAmountsDebug)
+      <&> dbg9With (lbl "amounts after styling, forecasting, auto-posting".showJournalPostingAmountsDebug)
       >>= (\j -> if checkordereddates then journalCheckOrdereddates j $> j else Right j)  -- check ordereddates before assertions. The outer parentheses are needed.
       >>= journalBalanceTransactions balancingopts_{ignore_assertions_=not checkassertions}  -- infer balance assignments and missing amounts, and maybe check balance assertions.
-      <&> dbg9With (lbl "amounts after transaction-balancing".showJournalAmountsDebug)
-      -- <&> dbg9With (("journalFinalise amounts after styling, forecasting, auto postings, transaction balancing"<>).showJournalAmountsDebug)
+      <&> dbg9With (lbl "amounts after transaction-balancing".showJournalPostingAmountsDebug)
+      -- <&> dbg9With (("journalFinalise amounts after styling, forecasting, auto postings, transaction balancing"<>).showJournalPostingAmountsDebug)
       >>= journalInferCommodityStyles                    -- infer commodity styles once more now that all posting amounts are present
       -- >>= Right . dbg0With (pshow.journalCommodityStyles)
       >>= (if infer_costs_  then journalTagCostsAndEquityAndMaybeInferCosts verbose_tags_ True else pure)  -- With --infer-costs, infer costs from equity postings where possible
       <&> (if infer_equity_ then journalInferEquityFromCosts verbose_tags_ else id)          -- With --infer-equity, infer equity postings from costs where possible
-      <&> dbg9With (lbl "amounts after equity-inferring".showJournalAmountsDebug)
+      <&> dbg9With (lbl "amounts after equity-inferring".showJournalPostingAmountsDebug)
       <&> journalInferMarketPricesFromTransactions       -- infer market prices from commodity-exchanging transactions
       -- <&> dbg6Msg fname  -- debug logging
       <&> dbgJournalAcctDeclOrder (fname <> ": acct decls           : ")
diff --git a/hledger/Hledger/Cli/CliOptions.hs b/hledger/Hledger/Cli/CliOptions.hs
index cdbe6669a..a1f4eeb79 100644
--- a/hledger/Hledger/Cli/CliOptions.hs
+++ b/hledger/Hledger/Cli/CliOptions.hs
@@ -81,6 +81,8 @@ module Hledger.Cli.CliOptions (
 
   -- * Other utils
   topicForMode,
+  UsedOrDeclared(..),
+  usedOrDeclaredFromOpts,
 
 --  -- * Convenience re-exports
 --  module Data.String.Here,
@@ -815,6 +817,29 @@ registerWidthsFromOpts CliOpts{width_=Just s}  =
           eof
           return (totalwidth, descwidth)
 
+-- A common choice for filtering lists of declarable things.
+data UsedOrDeclared
+  = Used
+  | Declared
+  | Undeclared
+  | Unused
+  deriving (Show, Eq)
+
+-- Get the flag of this kind from opts, or raise an error if there's more than one.
+usedOrDeclaredFromOpts :: CliOpts -> Maybe UsedOrDeclared
+usedOrDeclaredFromOpts CliOpts{rawopts_=rawopts} =
+  case ( boolopt "used"       rawopts
+       , boolopt "declared"   rawopts
+       , boolopt "undeclared" rawopts
+       , boolopt "unused"     rawopts
+       ) of
+    (False, False, False, False) -> Nothing
+    (True, False, False, False) -> Just Used
+    (False, True, False, False) -> Just Declared
+    (False, False, True, False) -> Just Undeclared
+    (False, False, False, True) -> Just Unused
+    _ -> error' "please pick at most one of --used, --declared, --undeclared, --unused"
+
 -- Other utils
 
 -- None of https://hackage.haskell.org/package/directory-1.3.8.1/docs/System-Directory.html#g:5
diff --git a/hledger/Hledger/Cli/Commands/Accounts.hs b/hledger/Hledger/Cli/Commands/Accounts.hs
index 190ea0c05..cc94d3168 100644
--- a/hledger/Hledger/Cli/Commands/Accounts.hs
+++ b/hledger/Hledger/Cli/Commands/Accounts.hs
@@ -36,33 +36,29 @@ import Safe (headDef)
 accountsmode = hledgerCommandMode
   $(embedFileRelative "Hledger/Cli/Commands/Accounts.txt")
   (
-  [flagNone ["used","u"]     (setboolopt "used")       "show only accounts used by transactions"
-  ,flagNone ["declared","d"] (setboolopt "declared")   "show only accounts declared by account directive"  -- no s to avoid line wrap
-  ,flagNone ["unused"]       (setboolopt "unused")     "show only accounts declared but not used"
-  ,flagNone ["undeclared"]   (setboolopt "undeclared") "show only accounts used but not declared"
+  [flagNone ["used","u"]     (setboolopt "used")       "list accounts used"
+  ,flagNone ["declared","d"] (setboolopt "declared")   "list accounts declared"
+  ,flagNone ["undeclared"]   (setboolopt "undeclared") "list accounts used but not declared"
+  ,flagNone ["unused"]       (setboolopt "unused")     "list accounts declared but not used"
+  ,flagNone ["find"]         (setboolopt "find")       "list the first account matched by the first argument (a case-insensitive infix regexp)"
+
   ,flagNone ["types"]        (setboolopt "types")      "also show account types when known"
   ,flagNone ["positions"]    (setboolopt "positions")  "also show where accounts were declared"
   ,flagNone ["directives"]   (setboolopt "directives") "show as account directives, for use in journals"
-  ,flagNone ["find"]         (setboolopt "find")       "find the first account matched by the first argument (a case-insensitive infix regexp or account name)"
   ]
   ++ flattreeflags False ++
   [flagReq  ["drop"] (\s opts -> Right $ setopt "drop" s opts) "N" "flat mode: omit N leading account name parts"]
   )
   cligeneralflagsgroups1
   hiddenflags
-  ([], Just $ argsFlag "[QUERY]")
+  ([], Just $ argsFlag "[QUERY..]")
 
 -- | The accounts command.
 accounts :: CliOpts -> Journal -> IO ()
-accounts CliOpts{rawopts_=rawopts, reportspec_=ReportSpec{_rsQuery=query,_rsReportOpts=ropts}} j = do
+accounts opts@CliOpts{rawopts_=rawopts, reportspec_=ReportSpec{_rsQuery=query,_rsReportOpts=ropts}} j = do
 
   -- 1. identify the accounts we'll show
   let tree     = tree_ ropts
-      used = boolopt "used"     rawopts
-      decl = boolopt "declared" rawopts
-      unused = boolopt "unused" rawopts
-      undecl = boolopt "undeclared" rawopts
-      find_ = boolopt "find" rawopts
       types = boolopt "types"    rawopts
       positions = boolopt "positions" rawopts
       directives = boolopt "directives" rawopts
@@ -71,13 +67,13 @@ accounts CliOpts{rawopts_=rawopts, reportspec_=ReportSpec{_rsQuery=query,_rsRepo
       -- just the acct: part of the query will be reapplied later, after clipping
       acctq = dbg4 "acctq" $ filterQuery queryIsAcct query
       dep = dbg4 "depth" $ queryDepth $ filterQuery queryIsDepth query
-      matcheddeclaredaccts = dbg5 "matcheddeclaredaccts" $
+      matchedused = dbg5 "matchedused" $ nub $ map paccount $ journalPostings $ filterJournalPostings nodepthq j
+      matcheddeclared = dbg5 "matcheddeclared" $
         nub $
         filter (matchesAccountExtra (journalAccountType j) (journalInheritedAccountTags j) nodepthq) $
         map fst $ jdeclaredaccounts j
-      matchedusedaccts = dbg5 "matchedusedaccts" $ nub $ map paccount $ journalPostings $ filterJournalPostings nodepthq j
-      matchedunusedaccts = dbg5 "matchedunusedaccts" $ nub $ matcheddeclaredaccts \\ matchedusedaccts
-      matchedundeclaredaccts = dbg5 "matchedundeclaredaccts" $ nub $ matchedusedaccts \\ matcheddeclaredaccts
+      matchedundeclared = dbg5 "matchedundeclared" $ nub $ matchedused \\ matcheddeclared
+      matchedunused = dbg5 "matchedunused" $ nub $ matcheddeclared \\ matchedused
       -- keep synced with aregister
       matchedacct = dbg5 "matchedacct" $
         fromMaybe (error' $ show apat ++ " did not match any account.")   -- PARTIAL:
@@ -89,14 +85,16 @@ accounts CliOpts{rawopts_=rawopts, reportspec_=ReportSpec{_rsQuery=query,_rsRepo
           apat = headDef
             (error' "With --find, please provide an account name or\naccount pattern (case-insensitive, infix, regexp) as first command argument.")
             $ listofstringopt "args" rawopts
-
-      accts = dbg5 "accts to show" $ if
-        | not decl && used     -> matchedusedaccts
-        | decl     && not used -> matcheddeclaredaccts
-        | unused               -> matchedunusedaccts
-        | undecl               -> matchedundeclaredaccts
-        | find_                -> [matchedacct]
-        | otherwise            -> matcheddeclaredaccts ++ matchedusedaccts
+      matchedall = matcheddeclared ++ matchedused
+      accts = dbg5 "accts to show" $
+        case (usedOrDeclaredFromOpts opts, boolopt "find" rawopts) of
+          (Nothing,         False) -> matchedall
+          (Nothing,         True)  -> [matchedacct]
+          (Just Used,       False) -> matchedused
+          (Just Declared,   False) -> matcheddeclared
+          (Just Undeclared, False) -> matchedundeclared
+          (Just Unused,     False) -> matchedunused
+          _ -> error' "please pick at most one of --used, --declared, --undeclared, --unused, --find"
 
   -- 2. sort them by declaration order (then undeclared accounts alphabetically)
   -- within each group of siblings
diff --git a/hledger/Hledger/Cli/Commands/Accounts.md b/hledger/Hledger/Cli/Commands/Accounts.md
index 15346476c..9e0064edd 100644
--- a/hledger/Hledger/Cli/Commands/Accounts.md
+++ b/hledger/Hledger/Cli/Commands/Accounts.md
@@ -1,39 +1,34 @@
 ## accounts 
 
-List account names.
+List the account names used or declared in the journal.
 
 ```flags
 Flags:
-  -u --used                 show only accounts used by transactions
-  -d --declared             show only accounts declared by account directive
-     --unused               show only accounts declared but not used
-     --undeclared           show only accounts used but not declared
+  -u --used                 list accounts used
+  -d --declared             list accounts declared
+     --undeclared           list accounts used but not declared
+     --unused               list accounts declared but not used
+     --find                 list the first account matched by the first
+                            argument (a case-insensitive infix regexp)
      --types                also show account types when known
      --positions            also show where accounts were declared
      --directives           show as account directives, for use in journals
-     --find                 find the first account matched by the first
-                            argument (a case-insensitive infix regexp or
-                            account name)
   -l --flat                 list/tree mode: show accounts as a flat list
                             (default)
   -t --tree                 list/tree mode: show accounts as a tree
      --drop=N               flat mode: omit N leading account name parts
 ```
 
-This command lists account names.
-By default it shows all known accounts, either used in transactions or declared with account directives.
+This command lists account names - all of them by default.
+or just the ones which have been used in transactions,
+or declared with `account` directives,
+or used but not declared,
+or declared but not used,
+or just the first account name matched by a pattern.
 
-With query arguments, only matched account names and account names referenced by matched postings are shown.
+You can add query arguments to select a subset of transactions or accounts.
 
-Or it can show just
-the used accounts (`--used`/`-u`),
-the declared accounts (`--declared`/`-d`),
-the accounts declared but not used (`--unused`),
-the accounts used but not declared (`--undeclared`),
-or the first account matched by an account name pattern, if any (`--find`).
-
-It shows a flat list by default. With `--tree`, it uses indentation to
-show the account hierarchy.
+It shows a flat list by default. With `--tree`, it uses indentation to show the account hierarchy.
 In flat mode you can add `--drop N` to omit the first few account name components.
 Account names can be depth-clipped with `depth:N` or `--depth N` or `-N`.
 
@@ -44,8 +39,7 @@ With `--positions`, it also shows the file and line number of each
 account's declaration, if any, and the account's overall declaration order;
 these may be useful when troubleshooting account display order.
 
-With `--directives`, it adds the `account` keyword, showing
-valid account directives which can be pasted into a journal file.
+With `--directives`, it shows valid account directives which could be pasted into a journal file.
 This is useful together with `--undeclared` when updating your account declarations
 to satisfy `hledger check accounts`.
 
diff --git a/hledger/Hledger/Cli/Commands/Commodities.hs b/hledger/Hledger/Cli/Commands/Commodities.hs
index 152573146..5470d7012 100644
--- a/hledger/Hledger/Cli/Commands/Commodities.hs
+++ b/hledger/Hledger/Cli/Commands/Commodities.hs
@@ -12,22 +12,47 @@ module Hledger.Cli.Commands.Commodities (
  ,commodities
 ) where
 
+import qualified Data.Map as M
 import qualified Data.Set as S
 import qualified Data.Text.IO as T
+import System.Console.CmdArgs.Explicit
 
 import Hledger
 import Hledger.Cli.CliOptions
+import Data.List.Extra (nubSort)
+import Data.List ((\\))
 
 
 -- | Command line options for this command.
 commoditiesmode = hledgerCommandMode
   $(embedFileRelative "Hledger/Cli/Commands/Commodities.txt")
-  []
+  [flagNone ["used"]         (setboolopt "used")       "list commodities used"
+  ,flagNone ["declared"]     (setboolopt "declared")   "list commodities declared"
+  ,flagNone ["undeclared"]   (setboolopt "undeclared") "list commodities used but not declared"
+  ,flagNone ["unused"]       (setboolopt "unused")     "list commodities declared but not used"
+  ]
   [generalflagsgroup2]
   []
-  ([], Nothing)
+  ([], Just $ argsFlag "[QUERY..]")
 
 commodities :: CliOpts -> Journal -> IO ()
-commodities _copts =
-  -- TODO support --declared/--used like accounts, payees
-  mapM_ T.putStrLn . S.filter (/= "AUTO") . journalCommodities
+commodities opts@CliOpts{reportspec_ = ReportSpec{_rsQuery = query}} j = do
+  let
+    used       = dbg5 "used"       $
+      S.toList $ journalCommoditiesFromPriceDirectives j <> journalCommoditiesFromTransactions j
+    declared'  = dbg5 "declared"   $ M.keys $ jdeclaredcommodities j
+    unused     = dbg5 "unused"     $ declared' \\ used
+    undeclared = dbg5 "undeclared" $ used     \\ declared'
+    all'       = dbg5 "all"        $ nubSort $ concat [
+       journalCommoditiesDeclared j
+      ,map pdcommodity $ jpricedirectives j          -- gets the first symbol from P directives
+      ,map acommodity (S.toList $ journalAmounts j)  -- includes the second symbol from P directives
+      ]
+
+  mapM_ T.putStrLn $ filter (matchesCommodity query) $
+    case usedOrDeclaredFromOpts opts of
+      Nothing         -> all'
+      Just Used       -> used
+      Just Declared   -> declared'
+      Just Undeclared -> undeclared
+      Just Unused     -> unused
diff --git a/hledger/Hledger/Cli/Commands/Commodities.md b/hledger/Hledger/Cli/Commands/Commodities.md
index 465ffe6ab..ce97b0f83 100644
--- a/hledger/Hledger/Cli/Commands/Commodities.md
+++ b/hledger/Hledger/Cli/Commands/Commodities.md
@@ -1,9 +1,19 @@
 ## commodities
 
-List all commodity/currency symbols used or declared in the journal.
+List the commodity symbols used or declared in the journal.
 
 ```flags
 Flags:
-no command-specific flags
+     --used                 list commodities used
+     --declared             list commodities declared
+     --undeclared           list commodities used but not declared
+     --unused               list commodities declared but not used
 ```
 
+This command lists commodity symbols/names - all of them by default,
+or just the ones which have been used in transactions or `P` directives,
+or declared with `commodity` directives,
+or used but not declared,
+or declared but not used.
+
+You can add cur: query arguments to further limit the commodities.
diff --git a/hledger/Hledger/Cli/Commands/Descriptions.md b/hledger/Hledger/Cli/Commands/Descriptions.md
index 5984df825..4363cc915 100644
--- a/hledger/Hledger/Cli/Commands/Descriptions.md
+++ b/hledger/Hledger/Cli/Commands/Descriptions.md
@@ -1,6 +1,6 @@
 ## descriptions
 
-List the unique descriptions that appear in transactions.
+List the unique descriptions used in transactions.
 
 ```flags
 Flags:
diff --git a/hledger/Hledger/Cli/Commands/Payees.hs b/hledger/Hledger/Cli/Commands/Payees.hs
index 9df001827..12227ecc8 100644
--- a/hledger/Hledger/Cli/Commands/Payees.hs
+++ b/hledger/Hledger/Cli/Commands/Payees.hs
@@ -14,35 +14,41 @@ module Hledger.Cli.Commands.Payees (
  ,payees
 ) where
 
-import qualified Data.Set as S
 import qualified Data.Text.IO as T
-import System.Console.CmdArgs.Explicit as C
+import System.Console.CmdArgs.Explicit
 
 import Hledger
 import Hledger.Cli.CliOptions
+import Data.List ((\\))
+import Data.List.Extra (nubSort)
 
 
 -- | Command line options for this command.
 payeesmode = hledgerCommandMode
   $(embedFileRelative "Hledger/Cli/Commands/Payees.txt")
-  [flagNone ["declared"] (setboolopt "declared") "show payees declared with payee directives"
-  ,flagNone ["used"] (setboolopt "used") "show payees referenced by transactions"
+  [flagNone ["used"]         (setboolopt "used")       "list payees used"
+  ,flagNone ["declared"]     (setboolopt "declared")   "list payees declared"
+  ,flagNone ["undeclared"]   (setboolopt "undeclared") "list payees used but not declared"
+  ,flagNone ["unused"]       (setboolopt "unused")     "list payees declared but not used"
   ]
   cligeneralflagsgroups1
   hiddenflags
-  ([], Just $ argsFlag "[QUERY]")
+  ([], Just $ argsFlag "[QUERY..]")
 
 -- | The payees command.
 payees :: CliOpts -> Journal -> IO ()
-payees CliOpts{rawopts_=rawopts, reportspec_=ReportSpec{_rsQuery=query}} j = do
+payees opts@CliOpts{reportspec_=ReportSpec{_rsQuery=query}} j = do
   let
-    decl = boolopt "declared" rawopts
-    used     = boolopt "used"     rawopts
-    -- XXX matchesPayee is currently an alias for matchesDescription, not sure if it matters
-    matcheddeclaredpayees = S.fromList . filter (matchesPayeeWIP query) $ journalPayeesDeclared j
-    matchedusedpayees     = S.fromList . map transactionPayee $ filter (matchesTransaction query) $ jtxns j
-    payees' =
-      if | decl     && not used -> matcheddeclaredpayees
-         | not decl && used     -> matchedusedpayees
-         | otherwise            -> matcheddeclaredpayees <> matchedusedpayees
-  mapM_ T.putStrLn payees'
+    -- XXX matchesPayeeWIP is currently an alias for matchesDescription, not sure if it matters
+    matchedused       = dbg5 "matchedused"       $ nubSort $ map transactionPayee $ filter (matchesTransaction query) $ jtxns j
+    matcheddeclared   = dbg5 "matcheddeclared"   $ nubSort $ filter (matchesPayeeWIP query) $ journalPayeesDeclared j
+    matchedunused     = dbg5 "matchedunused"     $ nubSort $ matcheddeclared \\ matchedused
+    matchedundeclared = dbg5 "matchedundeclared" $ nubSort $ matchedused     \\ matcheddeclared
+    matchedall        = dbg5 "matchedall"        $ nubSort $ matcheddeclared ++ matchedused
+  mapM_ T.putStrLn $ case usedOrDeclaredFromOpts opts of
+    Nothing         -> matchedall
+    Just Used       -> matchedused
+    Just Declared   -> matcheddeclared
+    Just Undeclared -> matchedundeclared
+    Just Unused     -> matchedunused
+
diff --git a/hledger/Hledger/Cli/Commands/Payees.md b/hledger/Hledger/Cli/Commands/Payees.md
index 1f160347a..79fbdc28f 100644
--- a/hledger/Hledger/Cli/Commands/Payees.md
+++ b/hledger/Hledger/Cli/Commands/Payees.md
@@ -1,23 +1,25 @@
 ## payees
 
-List the unique payee/payer names that appear in transactions.
+List the payee/payer names used or declared in the journal.
 
 ```flags
 Flags:
-     --declared             show payees declared with payee directives
-     --used                 show payees referenced by transactions
+     --used                 list payees used
+     --declared             list payees declared
+     --undeclared           list payees used but not declared
+     --unused               list payees declared but not used
 ```
 
-This command lists unique payee/payer names which have been 
-declared with payee directives (--declared), 
-used in transaction descriptions (--used), 
-or both (the default).
+This command lists unique payee/payer names - all of them by default,
+or just the ones which have been used in transaction descriptions,
+or declared with `payee` directives,
+or used but not declared,
+or declared but not used.
 
-The payee/payer is the part of the transaction description before a | character 
+The payee/payer name is the part of the transaction description before a | character
 (or if there is no |, the whole description).
 
-You can add query arguments to select a subset of transactions. This implies --used.
-
+You can add query arguments to select a subset of transactions or payees.
 
 Example:
 ```cli
diff --git a/hledger/Hledger/Cli/Commands/Print.hs b/hledger/Hledger/Cli/Commands/Print.hs
index 153a06a82..957e63ce2 100644
--- a/hledger/Hledger/Cli/Commands/Print.hs
+++ b/hledger/Hledger/Cli/Commands/Print.hs
@@ -60,7 +60,7 @@ printmode = hledgerCommandMode
    flagReq  ["match","m"] (\s opts -> Right $ setopt "match" s opts) arg
     ("fuzzy search for one recent transaction with description closest to "++arg)
   ,flagReq  ["base-url"] (\s opts -> Right $ setopt "base-url" s opts) "URLPREFIX" "in html output, generate links to hledger-web, with this prefix. (Usually the base url shown by hledger-web; can also be relative.)"
-  ,flagNone ["location"] (setboolopt "location") "add file/line number tags to print output"
+  ,flagNone ["location"] (setboolopt "location") "add tags showing file paths and line numbers"
   ,outputFormatFlag ["txt","beancount","csv","tsv","html","fods","json","sql"]
   ,outputFileFlag
   ])
@@ -113,9 +113,9 @@ print' opts@CliOpts{rawopts_=rawopts} j = do
   let
     -- lbl = lbl_ "print'"
     j' = j
-      -- & dbg9With (lbl "amounts before setting full precision".showJournalAmountsDebug)
+      -- & dbg9With (lbl "amounts before setting full precision".showJournalPostingAmountsDebug)
       & journalMapPostingAmounts mixedAmountSetFullPrecision
-      -- & dbg9With (lbl "amounts after  setting full precision: ".showJournalAmountsDebug)
+      -- & dbg9With (lbl "amounts after  setting full precision: ".showJournalPostingAmountsDebug)
       & if boolopt "location" rawopts then journalMapTransactions addLocationTag else id
 
   case maybestringopt "match" $ rawopts_ opts of
diff --git a/hledger/Hledger/Cli/Commands/Tags.hs b/hledger/Hledger/Cli/Commands/Tags.hs
index bcb392e2f..f3b53ec82 100644
--- a/hledger/Hledger/Cli/Commands/Tags.hs
+++ b/hledger/Hledger/Cli/Commands/Tags.hs
@@ -1,5 +1,6 @@
 {-# LANGUAGE OverloadedStrings #-}
 {-# LANGUAGE TemplateHaskell #-}
+{-# LANGUAGE TupleSections #-}
 
 module Hledger.Cli.Commands.Tags (
   tagsmode
@@ -12,47 +13,73 @@ import Data.List.Extra (nubSort)
 import qualified Data.Text as T
 import qualified Data.Text.IO as T
 import Safe
-import System.Console.CmdArgs.Explicit as C
+import System.Console.CmdArgs.Explicit
+
 import Hledger
 import Hledger.Cli.CliOptions
 
+
 tagsmode = hledgerCommandMode
   $(embedFileRelative "Hledger/Cli/Commands/Tags.txt")
-  [flagNone ["values"] (setboolopt "values") "list tag values instead of tag names"
-  ,flagNone ["parsed"] (setboolopt "parsed") "show tags/values in the order they were parsed, including duplicates"
+  [
+   flagNone ["used"]         (setboolopt "used")       "list tags used"
+  ,flagNone ["declared"]     (setboolopt "declared")   "list tags declared"
+  ,flagNone ["undeclared"]   (setboolopt "undeclared") "list tags used but not declared"
+  ,flagNone ["unused"]       (setboolopt "unused")     "list tags declared but not used"
+  ,flagNone ["values"]       (setboolopt "values")     "list tag values instead of tag names"
+  ,flagNone ["parsed"]       (setboolopt "parsed")     "show them in the order they were parsed (mostly), including duplicates"
   ]
   cligeneralflagsgroups1
   hiddenflags
-  ([], Just $ argsFlag "[TAGREGEX [QUERY...]]")
+  ([], Just $ argsFlag "[TAGREGEX [QUERY..]]")
 
 tags :: CliOpts -> Journal -> IO ()
-tags CliOpts{rawopts_=rawopts,reportspec_=rspec} j = do
+tags opts@CliOpts{rawopts_=rawopts, reportspec_=rspec@ReportSpec{_rsQuery=_q, _rsReportOpts=ropts}} j = do
   let today = _rsDay rspec
       args = listofstringopt "args" rawopts
-  -- first argument is a tag name pattern, others are a hledger query: hledger tags [TAGREGEX [QUERYARGS..]]
+  -- For convenience/power, the first argument is a tag name regex, 
+  -- separate from the main query arguments: hledger tags [TAGREGEX [QUERYARGS..]]
+  -- So we have to re-parse the query here. Overcomplicated ?
   mtagpat <- mapM (either Fail.fail pure . toRegexCI . T.pack) $ headMay args
   let
-    querystr = map T.pack $ drop 1 args
     values   = boolopt "values" rawopts
     parsed   = boolopt "parsed" rawopts
-    empty    = empty_ $ _rsReportOpts rspec
+    empty    = empty_ ropts
+    querystr = map T.pack $ drop 1 args
   query <- either usageError (return . fst) $ parseQueryList today querystr
   let
-    q = simplifyQuery $ And [queryFromFlags $ _rsReportOpts rspec, query]
-    matchedtxns = filter (q `matchesTransaction`) $ jtxns $ journalApplyValuationFromOpts rspec j
-    -- also list tags from matched account declarations, but not if there is
-    -- a query for something transaction-related, like date: or amt:.
-    matchedaccts = dbg4 "accts" $
-      if dbg4 "queryIsTransactionRelated" $ queryIsTransactionRelated $ dbg4 "q" q
+    q = simplifyQuery $ And [queryFromFlags ropts, query]
+    txns = filter (q `matchesTransaction`) $ jtxns $ journalApplyValuationFromOpts rspec j
+    accts =
+      -- also search for tags in matched account declarations,
+      -- unless there is a query for something transaction-specific, like date: or amt:.
+      if dbg5 "queryIsTransactionRelated" $ queryIsTransactionRelated $ dbg4 "q" q
       then []
       else filter (matchesAccountExtra (journalAccountType j) (journalInheritedAccountTags j) q) $
            map fst $ jdeclaredaccounts j
-    tagsorvalues =
+
+    used       = dbg5 "used"       $ concatMap (journalAccountTags j) accts ++ concatMap transactionAllTags txns
+    declared'  = dbg5 "declared"   $ filter (q `matchesTag`) $ map (,"") $ journalTagsDeclared j
+    (usednames, declarednames) = (map fst used, map fst declared')
+    unused     = dbg5 "unused"     $ filter (not . (`elem` usednames) . fst) declared'
+    undeclared = dbg5 "undeclared" $ filter (not . (`elem` declarednames) . fst) used
+    all'       = dbg5 "all"        $ declared' <> used
+
+    tags' =
+      case usedOrDeclaredFromOpts opts of
+        Nothing         -> all'
+        Just Used       -> used
+        Just Declared   -> declared'
+        Just Undeclared -> undeclared
+        Just Unused     -> unused
+
+    results =
       (if parsed then id else nubSort)
       [ r
-      | (t,v) <- concatMap (journalAccountTags j) matchedaccts ++ concatMap transactionAllTags matchedtxns
+      | (t,v) <- tags'
       , maybe True (`regexMatchText` t) mtagpat
       , let r = if values then v else t
       , not (values && T.null v && not empty)
       ]
-  mapM_ T.putStrLn tagsorvalues
+
+  mapM_ T.putStrLn results
diff --git a/hledger/Hledger/Cli/Commands/Tags.md b/hledger/Hledger/Cli/Commands/Tags.md
index e174f5129..9d733682b 100644
--- a/hledger/Hledger/Cli/Commands/Tags.md
+++ b/hledger/Hledger/Cli/Commands/Tags.md
@@ -1,32 +1,39 @@
 ## tags
 
-List the tags used in the journal, or their values.
-<!-- same section name as Journal > Tags; if reordering this and that, update all #tags[-1] links -->
+List the tag names used or declared in the journal, or their values.
+<!-- This section has the same name as Journal > Tags; 
+     if reordering this and that, update all #tags[-1] links -->
 
 ```flags
 Flags:
+     --used                 list tags used
+     --declared             list tags declared
+     --undeclared           list tags used but not declared
+     --unused               list tags declared but not used
      --values               list tag values instead of tag names
-     --parsed               show tags/values in the order they were parsed,
+     --parsed               show them in the order they were parsed (mostly),
                             including duplicates
 ```
 
-This command lists the tag names used in the journal,
-whether on transactions, postings, or account declarations.
+This command lists tag names - all of them by default,
+or just the ones which have been used on transactions/postings/accounts,
+or declared with `tag` directives,
+or used but not declared,
+or declared but not used.
 
-With a TAGREGEX argument, only tag names matching this regular expression
-(case insensitive, infix matched) are shown.
+You can add one TAGREGEX argument, to show only tags whose name is
+matched by this case-insensitive, infix-matching regular expression.
 
-With QUERY arguments, only transactions and accounts matching this query are considered.
-If the query involves transaction fields (date:, desc:, amt:, ...),
-the search is restricted to the matched transactions and their accounts.
+After that, you can add query arguments to filter the 
+transactions, postings, or accounts providing tags.
 
-With the --values flag, the tags' unique non-empty values are listed instead.
-With -E/--empty, blank/empty values are also shown.
+With `--values`, the tags' unique non-empty values are listed instead.
 
-With --parsed, tags or values are shown in the order they were parsed, with duplicates included.
+With `-E`/`--empty`, blank/empty values are also shown.
+
+With `--parsed`, tags or values are shown in the order they were parsed, with duplicates included.
 (Except, tags from account declarations are always shown first.)
 
-Tip: remember,
-accounts also acquire tags from their parents,
-postings also acquire tags from their account and transaction,
-transactions also acquire tags from their postings.
+Remember that accounts also acquire tags from their parents;
+postings also acquire tags from their account and transaction;
+and transactions also acquire tags from their postings.
diff --git a/hledger/test/commodities.test b/hledger/test/commodities.test
new file mode 100644
index 000000000..b1964e334
--- /dev/null
+++ b/hledger/test/commodities.test
@@ -0,0 +1,73 @@
+# * commodities command
+# "This command lists commodity symbols/names - all of them by default,
+# or just the ones which have been used in transactions or `P` directives,
+# or declared with `commodity` directives,
+# or used but not declared,
+# or declared but not used."
+
+# ** 1. all commodities
+<
+commodity 1. CA
+commodity 1. CB
+commodity 1. CC
+commodity 1. CD
+commodity 1. CE
+
+D 1. DH
+
+P 2025-01-01 CA 1 CB
+P 2025-01-01 PI 1 PJ
+
+2025-01-01
+  a        1 CC @ 1 CD
+  b        1 TK @ 1 TL
+  d
+
+$ hledger -f - commodities
+CA
+CB
+CC
+CD
+CE
+DH
+PI
+PJ
+TK
+TL
+
+# ** 2. used
+$ hledger -f - commodities --used
+CA
+CB
+CC
+CD
+PI
+PJ
+TK
+TL
+
+# ** 3. declared
+$ hledger -f - commodities --declared
+CA
+CB
+CC
+CD
+CE
+
+# ** 4. undeclared
+$ hledger -f - commodities --undeclared
+PI
+PJ
+TK
+TL
+
+# ** 5. unused
+$ hledger -f - commodities --unused
+CE
+
+# ** 6. with a query
+$ hledger -f - commodities --used expr:"cur:CA or cur:'P.*'"
+CA
+PI
+PJ
+
diff --git a/hledger/test/tags.test b/hledger/test/tags.test
index d903455ab..fa5587166 100644
--- a/hledger/test/tags.test
+++ b/hledger/test/tags.test
@@ -1,5 +1,19 @@
 # * tags command
 
+# ** 1. show account tags even when there are no transactions (#1857)
+<
+account a   ; t1:
+
+$ hledger -f- tags
+t1
+
+# ** 2. show all tags
+<
+tag t1
+tag t3
+tag t4
+tag t7
+
 account a     ; t1:v1, an account tag
 account b:bb  ; t2:v2, an unused account, depth 2
 
@@ -9,7 +23,6 @@ account b:bb  ; t2:v2, an unused account, depth 2
 2000/1/2      ; t5:v4, a reused value
   (c)      1  ; t6:v6, an undeclared account
 
-# ** 1. show all tags
 $ hledger -f- tags
 t1
 t2
@@ -17,8 +30,35 @@ t3
 t4
 t5
 t6
+t7
 
-# ** 2. show all tag values
+# ** . used
+$ hledger -f- tags --used
+t1
+t2
+t3
+t4
+t5
+t6
+
+# ** . declared
+$ hledger -f- tags --declared
+t1
+t3
+t4
+t7
+
+# ** . undeclared
+$ hledger -f- tags --undeclared
+t2
+t5
+t6
+
+# ** . unused
+$ hledger -f- tags --unused
+t7
+
+# ** . show (non empty) values
 $ hledger -f- tags --values
 v1
 v2
@@ -26,14 +66,14 @@ v3
 v4
 v6
 
-# ** 3. show tags matching a regex
+# ** . show tags matching a regex
 $ hledger -f- tags '[1-4]'
 t1
 t2
 t3
 t4
 
-# ** 4. show tags matching (a regex and) a hledger query.
+# ** . show tags matching (a regex and) a hledger query.
 # If the query is applicable to both transactions and account declarations,
 # both are searched for tags.
 $ hledger -f- tags . b c
@@ -41,16 +81,10 @@ t2
 t5
 t6
 
-# ** 5. If the query involves transaction attributes,
-# only accounts used by the matched transactions will contribute tags.
+# ** . If the query involves transaction attributes,
+# only the matched transactions and accounts they use will contribute tags.
 $ hledger -f- tags . date:2000/1/1
 t1
 t3
 t4
 
-# ** 6. show account tags even when there are no transactions (#1857)
-<
-account a   ; t1:
-
-$ hledger -f- tags
-t1