;doc: account types: edits

hledger/hledger.m4.md

@@ -3086,17 +3086,13 @@ account equity:conversion  ; type: V
 [CCE]:                 https://en.wikipedia.org/wiki/Cash_and_cash_equivalents
 [account directive]:   #declaring-accounts
 
-#### Account type tips
+Here are some tips for working with account types.
-Here are a few more details to aid troubleshooting.
-
-hledger tries to identify at least one account for each of the 
-account types (Asset, Liability, Equity, Revenue, Expense, Cash, Conversion..).
-For each type, if no account has been declared with that type, it looks for accounts matched by the appropriate [regular expression](#regular-expressions):
 
+- The rules for inferring types from account names are as follows (see also [Regular expressions](#regular-expressions)):
   <!-- monospace to work around https://github.com/simonmichael/hledger/issues/1573 -->
   ```
   If account's name matches this case insensitive regular expression: | its type is:
-------------------------------------------------------------------- | ------------
+  --------------------------------------------------------------------|-------------
   ^assets?(:|$)                                                       | 
     and does not contain regexp (investment|receivable|:A/R|:fixed)   | Cash
     otherwise                                                         | Asset
@@ -3107,22 +3103,27 @@ For each type, if no account has been declared with that type, it looks for acco
   ^expenses?(:|$)                                                     | Expense
   ```
 
-If you declare any account types, it's a good idea to declare an account for all of them.
+<!--
-(Because a mixture of declared and auto-detected types can disrupt certain reports.)
+hledger tries to identify at least one account for each account type (Asset, Liability, Equity, Revenue, Expense, Cash, Conversion..).
+In each case, if no account has been declared with that type, it looks for accounts matched by the appropriate regular expression above.
+-->
+- If you declare any account types, it's a good idea to declare an account for all of them (or at least the five main types),
+  because a mixture of declared and auto-detected types can disrupt certain reports.
 
-As mentioned above, subaccounts inherit the type of their parent account by default. To be precise, an account's type is decided by the first of these that exists:
+- Certain uses of [account aliases](#account-aliases) can disrupt account types.
-
-1. An `type:` declaration for this account.
-2. The nearest explicit `type:` declaration in the accounts above it.
-3. An account type inferred from this account's name.
-4. An account type inferred from an account above it, preferring the nearest parent.
-5. Otherwise, it will have no type.
-
-Certain uses of [account aliases](#account-aliases) can interfere with account types.
   See [Rewriting accounts > Aliases and account types](#aliases-and-account-types).
 
-In case of trouble, you can list accounts and the types identified for them with:
+- As mentioned above, subaccounts will inherit a type from their parent account. 
-```shell
+  To be precise, an account's type is decided by the first of these that exists:
+
+  1. A `type:` declaration for this account.
+  2. A `type:` declaration in the parent accounts above it, preferring the nearest.
+  3. An account type inferred from this account's name.
+  4. An account type inferred from a parent account's name, preferring the nearest parent.
+  5. Otherwise, it will have no type.
+
+- For troubleshooting, you can list accounts and their types with:
+  ```
   $ hledger accounts --types [ACCTPAT] [type:TYPECODES]
   ```