diff --git a/hledger-chart/Hledger/Chart/Main.hs b/hledger-chart/Hledger/Chart/Main.hs
index 71a4a3980..d52aa9391 100644
--- a/hledger-chart/Hledger/Chart/Main.hs
+++ b/hledger-chart/Hledger/Chart/Main.hs
@@ -23,7 +23,7 @@ import Hledger.Cli.Utils (withJournalDo)
 import Hledger.Cli.Version (progversionstr, binaryfilename)
 import Hledger.Data
 import Prelude hiding (putStr, putStrLn)
-import Hledger.Data.UTF8 (putStr, putStrLn)
+import Hledger.Utils.UTF8 (putStr, putStrLn)
 
 
 progname_chart = progname_cli ++ "-chart"
diff --git a/hledger-lib/Hledger/Data.hs b/hledger-lib/Hledger/Data.hs
index 74f211e08..32abb505f 100644
--- a/hledger-lib/Hledger/Data.hs
+++ b/hledger-lib/Hledger/Data.hs
@@ -20,10 +20,11 @@ module Hledger.Data (
                module Hledger.Data.TimeLog,
                module Hledger.Data.Transaction,
                module Hledger.Data.Types,
-               module Hledger.Data.Utils,
                tests_Hledger_Data
               )
 where
+import Test.HUnit
+
 import Hledger.Data.Account
 import Hledger.Data.AccountName
 import Hledger.Data.Amount
@@ -36,7 +37,6 @@ import Hledger.Data.Posting
 import Hledger.Data.TimeLog
 import Hledger.Data.Transaction
 import Hledger.Data.Types
-import Hledger.Data.Utils
 
 tests_Hledger_Data = TestList
     [
@@ -51,5 +51,4 @@ tests_Hledger_Data = TestList
     ,tests_Hledger_Data_TimeLog
     ,tests_Hledger_Data_Transaction
     -- ,tests_Hledger_Data_Types
-    -- ,tests_Hledger_Data_Utils
     ]
diff --git a/hledger-lib/Hledger/Data/Account.hs b/hledger-lib/Hledger/Data/Account.hs
index 95a90086f..5ce9212af 100644
--- a/hledger-lib/Hledger/Data/Account.hs
+++ b/hledger-lib/Hledger/Data/Account.hs
@@ -12,9 +12,11 @@ An 'Account' stores
 
 module Hledger.Data.Account
 where
-import Hledger.Data.Utils
-import Hledger.Data.Types
+import Test.HUnit
+import Text.Printf
+
 import Hledger.Data.Amount
+import Hledger.Data.Types
 
 
 instance Show Account where
diff --git a/hledger-lib/Hledger/Data/AccountName.hs b/hledger-lib/Hledger/Data/AccountName.hs
index 27422b5b9..d55643cba 100644
--- a/hledger-lib/Hledger/Data/AccountName.hs
+++ b/hledger-lib/Hledger/Data/AccountName.hs
@@ -9,11 +9,15 @@ hierarchy.
 
 module Hledger.Data.AccountName
 where
-import Hledger.Data.Utils
-import Hledger.Data.Types
+import Data.List
 import Data.Map (Map)
+import Data.Tree
+import Test.HUnit
 import qualified Data.Map as M
 
+import Hledger.Data.Types
+import Hledger.Utils
+
 
 
 -- change to use a different separator for nested accounts
diff --git a/hledger-lib/Hledger/Data/Amount.hs b/hledger-lib/Hledger/Data/Amount.hs
index 71c6276a2..7ea3edd42 100644
--- a/hledger-lib/Hledger/Data/Amount.hs
+++ b/hledger-lib/Hledger/Data/Amount.hs
@@ -70,15 +70,19 @@ module Hledger.Data.Amount (
                             showMixedAmountWithPrecision,
                             sumMixedAmountsPreservingHighestPrecision,
                             tests_Hledger_Data_Amount
-                            -- Hledger.Data.Amount.tests_Hledger_Data_Amount
                            )
 where
-import qualified Data.Map as Map
+import Data.Char (isDigit)
+import Data.List
 import Data.Map (findWithDefault)
+import Data.Ord
+import Test.HUnit
+import Text.Printf
+import qualified Data.Map as Map
 
-import Hledger.Data.Utils
 import Hledger.Data.Types
 import Hledger.Data.Commodity
+import Hledger.Utils
 
 
 instance Show Amount where show = showAmount
diff --git a/hledger-lib/Hledger/Data/Commodity.hs b/hledger-lib/Hledger/Data/Commodity.hs
index 6803d1bb0..74fe7bcae 100644
--- a/hledger-lib/Hledger/Data/Commodity.hs
+++ b/hledger-lib/Hledger/Data/Commodity.hs
@@ -8,10 +8,14 @@ are thousands separated by comma, significant decimal places and so on.
 -}
 module Hledger.Data.Commodity
 where
-import Hledger.Data.Utils
-import Hledger.Data.Types
-import qualified Data.Map as Map
+import Data.List
 import Data.Map ((!))
+import Data.Maybe
+import Test.HUnit
+import qualified Data.Map as Map
+
+import Hledger.Data.Types
+import Hledger.Utils
 
 
 nonsimplecommoditychars = "0123456789-.@;\n \""
diff --git a/hledger-lib/Hledger/Data/Dates.hs b/hledger-lib/Hledger/Data/Dates.hs
index 5999bebf8..bc3f5ef57 100644
--- a/hledger-lib/Hledger/Data/Dates.hs
+++ b/hledger-lib/Hledger/Data/Dates.hs
@@ -23,13 +23,22 @@ quarterly, etc.
 module Hledger.Data.Dates
 where
 
+import Control.Monad
+import Data.List
+import Data.Maybe
 import Data.Time.Format
+import Data.Time.Calendar
 import Data.Time.Calendar.OrdinalDate
+import Data.Time.Clock
+import Data.Time.LocalTime
 import Safe (readMay)
 import System.Locale (defaultTimeLocale)
+import Test.HUnit
 import Text.ParserCombinators.Parsec
+import Text.Printf
+
 import Hledger.Data.Types
-import Hledger.Data.Utils
+import Hledger.Utils
 
 
 showDate :: Day -> String
diff --git a/hledger-lib/Hledger/Data/Journal.hs b/hledger-lib/Hledger/Data/Journal.hs
index 8fdefc725..9c0358258 100644
--- a/hledger-lib/Hledger/Data/Journal.hs
+++ b/hledger-lib/Hledger/Data/Journal.hs
@@ -8,11 +8,19 @@ data object.
 
 module Hledger.Data.Journal
 where
-import qualified Data.Map as Map
+import Data.List
 import Data.Map (findWithDefault, (!))
+import Data.Ord
+import Data.Time.Calendar
+import Data.Time.LocalTime
+import Data.Tree
 import Safe (headDef)
 import System.Time (ClockTime(TOD))
-import Hledger.Data.Utils
+import Test.HUnit
+import Text.Printf
+import qualified Data.Map as Map
+
+import Hledger.Utils
 import Hledger.Data.Types
 import Hledger.Data.AccountName
 import Hledger.Data.Amount
@@ -50,6 +58,7 @@ nulljournal = Journal { jmodifiertxns = []
 nullctx :: JournalContext
 nullctx = Ctx { ctxYear = Nothing, ctxCommodity = Nothing, ctxAccount = [] }
 
+nullfilterspec :: FilterSpec
 nullfilterspec = FilterSpec {
      datespan=nulldatespan
     ,cleared=Nothing
diff --git a/hledger-lib/Hledger/Data/Ledger.hs b/hledger-lib/Hledger/Data/Ledger.hs
index eff48386d..b83472760 100644
--- a/hledger-lib/Hledger/Data/Ledger.hs
+++ b/hledger-lib/Hledger/Data/Ledger.hs
@@ -10,7 +10,11 @@ balances, and postings in each account.
 module Hledger.Data.Ledger
 where
 import Data.Map (Map, findWithDefault, fromList)
-import Hledger.Data.Utils
+import Data.Tree
+import Test.HUnit
+import Text.Printf
+
+import Hledger.Utils
 import Hledger.Data.Types
 import Hledger.Data.Account (nullacct)
 import Hledger.Data.AccountName
diff --git a/hledger-lib/Hledger/Data/Posting.hs b/hledger-lib/Hledger/Data/Posting.hs
index a16d9df61..56a3c9c55 100644
--- a/hledger-lib/Hledger/Data/Posting.hs
+++ b/hledger-lib/Hledger/Data/Posting.hs
@@ -10,7 +10,13 @@ Strictly speaking, \"entry\" is probably a better name for these.
 
 module Hledger.Data.Posting
 where
-import Hledger.Data.Utils
+import Data.List
+import Data.Ord
+import Data.Time.Calendar
+import Test.HUnit
+import Text.Printf
+
+import Hledger.Utils
 import Hledger.Data.Types
 import Hledger.Data.Amount
 import Hledger.Data.AccountName
diff --git a/hledger-lib/Hledger/Data/TimeLog.hs b/hledger-lib/Hledger/Data/TimeLog.hs
index b2db5f007..f4489206e 100644
--- a/hledger-lib/Hledger/Data/TimeLog.hs
+++ b/hledger-lib/Hledger/Data/TimeLog.hs
@@ -8,9 +8,16 @@ converted to 'Transactions' and queried like a ledger.
 
 module Hledger.Data.TimeLog
 where
+import Data.Maybe
+import Data.Time.Calendar
+import Data.Time.Clock
 import Data.Time.Format
+import Data.Time.LocalTime
 import System.Locale (defaultTimeLocale)
-import Hledger.Data.Utils
+import Test.HUnit
+import Text.Printf
+
+import Hledger.Utils
 import Hledger.Data.Types
 import Hledger.Data.Dates
 import Hledger.Data.Commodity
diff --git a/hledger-lib/Hledger/Data/Transaction.hs b/hledger-lib/Hledger/Data/Transaction.hs
index d4934aa3c..23823c45e 100644
--- a/hledger-lib/Hledger/Data/Transaction.hs
+++ b/hledger-lib/Hledger/Data/Transaction.hs
@@ -8,9 +8,13 @@ plus a date and optional metadata like description and cleared status.
 
 module Hledger.Data.Transaction
 where
+import Data.List
+import Data.Maybe
+import Test.HUnit
+import Text.Printf
 import qualified Data.Map as Map
 
-import Hledger.Data.Utils
+import Hledger.Utils
 import Hledger.Data.Types
 import Hledger.Data.Dates
 import Hledger.Data.Posting
diff --git a/hledger-lib/Hledger/Data/Types.hs b/hledger-lib/Hledger/Data/Types.hs
index 762f11e6c..b88c2f877 100644
--- a/hledger-lib/Hledger/Data/Types.hs
+++ b/hledger-lib/Hledger/Data/Types.hs
@@ -33,12 +33,13 @@ Evolution of transaction\/entry\/posting terminology:
 module Hledger.Data.Types
 where
 import Control.Monad.Error (ErrorT)
+import Data.Time.Calendar
+import Data.Time.LocalTime
+import Data.Tree
 import Data.Typeable (Typeable)
 import qualified Data.Map as Map
 import System.Time (ClockTime)
 
-import Hledger.Data.Utils
-
 
 type SmartDate = (String,String,String)
 
diff --git a/hledger-lib/Hledger/Read.hs b/hledger-lib/Hledger/Read.hs
index f557a95e0..a6d158387 100644
--- a/hledger-lib/Hledger/Read.hs
+++ b/hledger-lib/Hledger/Read.hs
@@ -18,20 +18,23 @@ module Hledger.Read (
 where
 import Control.Monad.Error
 import Data.Either (partitionEithers)
+import Data.List
 import Safe (headDef)
 import System.Directory (doesFileExist, getHomeDirectory)
 import System.Environment (getEnv)
 import System.FilePath ((</>))
 import System.IO (IOMode(..), withFile, stderr)
+import Test.HUnit
+import Text.Printf
 
 import Hledger.Data.Dates (getCurrentDay)
 import Hledger.Data.Types (Journal(..), Reader(..))
 import Hledger.Data.Journal (nullctx)
-import Hledger.Data.Utils
-import Prelude hiding (getContents)
-import Hledger.Data.UTF8 (getContents, hGetContents)
 import Hledger.Read.JournalReader as JournalReader
 import Hledger.Read.TimelogReader as TimelogReader
+import Hledger.Utils
+import Prelude hiding (getContents)
+import Hledger.Utils.UTF8 (getContents, hGetContents)
 
 
 journalenvvar           = "LEDGER_FILE"
diff --git a/hledger-lib/Hledger/Read/JournalReader.hs b/hledger-lib/Hledger/Read/JournalReader.hs
index f0410f8d3..63f40ce33 100644
--- a/hledger-lib/Hledger/Read/JournalReader.hs
+++ b/hledger-lib/Hledger/Read/JournalReader.hs
@@ -117,15 +117,24 @@ module Hledger.Read.JournalReader (
        tests_Hledger_Read_JournalReader
 )
 where
-import Control.Monad.Error (ErrorT(..), throwError, catchError)
+import Control.Monad
+import Control.Monad.Error
+import Data.Char (isNumber)
+import Data.List
 import Data.List.Split (wordsBy)
+import Data.Maybe
+import Data.Time.Calendar
+import Data.Time.LocalTime
 import Safe (headDef)
+import Test.HUnit
 import Text.ParserCombinators.Parsec hiding (parse)
+import Text.Printf
 
 import Hledger.Data
-import Prelude hiding (readFile)
-import Hledger.Data.UTF8 (readFile)
 import Hledger.Read.Utils
+import Hledger.Utils
+import Prelude hiding (readFile)
+import Hledger.Utils.UTF8 (readFile)
 
 
 -- let's get to it
diff --git a/hledger-lib/Hledger/Read/TimelogReader.hs b/hledger-lib/Hledger/Read/TimelogReader.hs
index e1f21b565..3fca04e91 100644
--- a/hledger-lib/Hledger/Read/TimelogReader.hs
+++ b/hledger-lib/Hledger/Read/TimelogReader.hs
@@ -47,12 +47,16 @@ module Hledger.Read.TimelogReader (
        tests_Hledger_Read_TimelogReader
 )
 where
-import Control.Monad.Error (ErrorT(..))
+import Control.Monad
+import Control.Monad.Error
+import Test.HUnit
 import Text.ParserCombinators.Parsec hiding (parse)
+
 import Hledger.Data
 import Hledger.Read.Utils
 import Hledger.Read.JournalReader (ledgerExclamationDirective, ledgerHistoricalPrice,
                                    ledgerDefaultYear, emptyLine, ledgerdatetime)
+import Hledger.Utils
 
 
 reader :: Reader
diff --git a/hledger-lib/Hledger/Read/Utils.hs b/hledger-lib/Hledger/Read/Utils.hs
index d95d5a1dd..6cee9ba7e 100644
--- a/hledger-lib/Hledger/Read/Utils.hs
+++ b/hledger-lib/Hledger/Read/Utils.hs
@@ -6,13 +6,14 @@ module Hledger.Read.Utils
 where
 
 import Control.Monad.Error
+import Data.List
 import System.Directory (getHomeDirectory)
 import System.FilePath(takeDirectory,combine)
 import System.Time (getClockTime)
 import Text.ParserCombinators.Parsec
 
 import Hledger.Data.Types (Journal, JournalContext(..), Commodity, JournalUpdate)
-import Hledger.Data.Utils
+import Hledger.Utils
 import Hledger.Data.Dates (getCurrentYear)
 import Hledger.Data.Journal (nullctx, nulljournal, journalFinalise)
 
diff --git a/hledger-lib/Hledger/Data/Utils.hs b/hledger-lib/Hledger/Utils.hs
similarity index 91%
rename from hledger-lib/Hledger/Data/Utils.hs
rename to hledger-lib/Hledger/Utils.hs
index 22b0062de..8380a787e 100644
--- a/hledger-lib/Hledger/Data/Utils.hs
+++ b/hledger-lib/Hledger/Utils.hs
@@ -6,46 +6,40 @@ in the module hierarchy. This is the bottom of hledger's module graph.
 
 -}
 
-module Hledger.Data.Utils (
-module Data.Char,
-module Control.Monad,
-module Data.List,
---module Data.Map,
-module Data.Maybe,
-module Data.Ord,
-module Data.Tree,
-module Data.Time.Clock,
-module Data.Time.Calendar,
-module Data.Time.LocalTime,
-module Debug.Trace,
-module Hledger.Data.Utils,
--- module Hledger.Data.UTF8,
-module Text.Printf,
-module Text.RegexPR,
-module Test.HUnit,
-)
+module Hledger.Utils (---- provide these frequently used modules - or not, for clearer api:
+                          -- module Control.Monad,
+                          -- module Data.List,
+                          -- module Data.Maybe,
+                          -- module Data.Time.Calendar,
+                          -- module Data.Time.Clock,
+                          -- module Data.Time.LocalTime,
+                          -- module Data.Tree,
+                          -- module Debug.Trace,
+                          -- module Text.RegexPR,
+                          -- module Test.HUnit,
+                          -- module Text.Printf,
+                          ---- all of this one:
+                          module Hledger.Utils
+                          ---- and this for i18n - needs to be done in each module I think:
+                          -- module Hledger.Utils.UTF8
+                          )
 where
-import Data.Char
 import Codec.Binary.UTF8.String as UTF8 (decodeString, encodeString, isUTF8Encoded)
-import Control.Monad
+import Data.Char
 import Data.List
---import qualified Data.Map as Map
-import Data.Maybe
-import Data.Ord
-import Data.Tree
 import Data.Time.Clock
-import Data.Time.Calendar
 import Data.Time.LocalTime
+import Data.Tree
 import Debug.Trace
--- needs to be done in each module I think
--- import Prelude hiding (readFile,writeFile,getContents,putStr,putStrLn)
--- import Hledger.Data.UTF8
+import System.Info (os)
 import Test.HUnit
+import Text.ParserCombinators.Parsec
 import Text.Printf
 import Text.RegexPR
-import Text.ParserCombinators.Parsec
-import System.Info (os)
-
+-- import qualified Data.Map as Map
+-- 
+-- import Prelude hiding (readFile,writeFile,getContents,putStr,putStrLn)
+-- import Hledger.Utils.UTF8
 
 -- strings
 
@@ -219,7 +213,6 @@ containsRegex r s = case matchRegexPR ("(?i)"++r) s of
                       Just _ -> True
                       _ -> False
 
-
 -- lists
 
 splitAtElement :: Eq a => a -> [a] -> [[a]]
@@ -375,7 +368,6 @@ assertParseEqual parse expected = either (assertFailure.show) (`is` expected) pa
 printParseError :: (Show a) => a -> IO ()
 printParseError e = do putStr "parse error at "; print e
 
-
 -- misc
 
 isLeft :: Either a b -> Bool
@@ -385,17 +377,6 @@ isLeft _        = False
 isRight :: Either a b -> Bool
 isRight = not . isLeft
 
--- -- | Expand ~ in a file path (does not handle ~name).
--- tildeExpand :: FilePath -> IO FilePath
--- tildeExpand ('~':[])     = getHomeDirectory
--- tildeExpand ('~':'/':xs) = getHomeDirectory >>= return . (++ ('/':xs))
--- --handle ~name, requires -fvia-C or ghc 6.8:
--- --import System.Posix.User
--- -- tildeExpand ('~':xs)     =  do let (user, path) = span (/= '/') xs
--- --                                pw <- getUserEntryForName user
--- --                                return (homeDirectory pw ++ path)
--- tildeExpand xs           =  return xs
-
 -- | Apply a function the specified number of times. Possibly uses O(n) stack ?
 applyN :: Int -> (a -> a) -> a -> a
 applyN n f = (!! n) . iterate f
diff --git a/hledger-lib/Hledger/Data/UTF8.hs b/hledger-lib/Hledger/Utils/UTF8.hs
similarity index 91%
rename from hledger-lib/Hledger/Data/UTF8.hs
rename to hledger-lib/Hledger/Utils/UTF8.hs
index d1422a407..e9442b39d 100644
--- a/hledger-lib/Hledger/Data/UTF8.hs
+++ b/hledger-lib/Hledger/Utils/UTF8.hs
@@ -1,5 +1,9 @@
 {-
-From pandoc, slightly extended.
+From pandoc, slightly extended. Example usage:
+
+ import Prelude hiding (readFile,writeFile,getContents,putStr,putStrLn)
+ import Hledger.Utils.UTF8 (readFile,writeFile,getContents,putStr,putStrLn)
+
 
 ----------------------------------------------------------------------
 Copyright (C) 2010 John MacFarlane <jgm@berkeley.edu>
@@ -30,7 +34,7 @@ Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307  USA
 
 UTF-8 aware string IO functions that will work with GHC 6.10 or 6.12.
 -}
-module Hledger.Data.UTF8 ( readFile
+module Hledger.Utils.UTF8 ( readFile
                          , writeFile
                          , appendFile
                          , getContents
diff --git a/hledger-lib/hledger-lib.cabal b/hledger-lib/hledger-lib.cabal
index ee6434383..297a82380 100644
--- a/hledger-lib/hledger-lib.cabal
+++ b/hledger-lib/hledger-lib.cabal
@@ -29,6 +29,7 @@ library
   -- should set patchlevel here as in Makefile
   cpp-options:    -DPATCHLEVEL=0
   exposed-modules:
+                  Hledger
                   Hledger.Data
                   Hledger.Data.Account
                   Hledger.Data.AccountName
@@ -41,12 +42,12 @@ library
                   Hledger.Data.Posting
                   Hledger.Data.TimeLog
                   Hledger.Data.Types
-                  Hledger.Data.Utils
-                  Hledger.Data.UTF8
                   Hledger.Read
-                  Hledger.Read.Utils
                   Hledger.Read.JournalReader
                   Hledger.Read.TimelogReader
+                  Hledger.Read.Utils
+                  Hledger.Utils
+                  Hledger.Utils.UTF8
   Build-Depends:
                   base >= 3 && < 5
                  ,bytestring
diff --git a/hledger-vty/Hledger/Vty/Main.hs b/hledger-vty/Hledger/Vty/Main.hs
index a04e77d77..6c84940e7 100644
--- a/hledger-vty/Hledger/Vty/Main.hs
+++ b/hledger-vty/Hledger/Vty/Main.hs
@@ -19,7 +19,7 @@ import Hledger.Cli.Utils (withJournalDo)
 import Hledger.Cli.Version (progversionstr, binaryfilename)
 import Hledger.Data
 import Prelude hiding (putStr, putStrLn)
-import Hledger.Data.UTF8 (putStr, putStrLn)
+import Hledger.Utils.UTF8 (putStr, putStrLn)
 
 
 progname_vty = progname_cli ++ "-vty"
diff --git a/hledger-web/Handlers.hs b/hledger-web/Handlers.hs
index 99864493e..55dbf6e7a 100644
--- a/hledger-web/Handlers.hs
+++ b/hledger-web/Handlers.hs
@@ -24,13 +24,7 @@ import Text.RegexPR
 import Yesod.Form
 import Yesod.Json
 
-import Hledger.Cli.Add
-import Hledger.Cli.Balance
-import Hledger.Cli.Print
-import Hledger.Cli.Register
-import Hledger.Cli.Options hiding (value)
-import Hledger.Cli.Utils
-import Hledger.Cli.Version (version)
+import Hledger.Cli
 import Hledger.Cli.Version -- XXX
 import Hledger.Data hiding (today)
 import Hledger.Read (journalFromPathAndString)
diff --git a/hledger-web/hledger-web.hs b/hledger-web/hledger-web.hs
index 2b99eab38..8c490208d 100644
--- a/hledger-web/hledger-web.hs
+++ b/hledger-web/hledger-web.hs
@@ -8,7 +8,6 @@ Released under GPL version 3 or later.
 module Main
 where
 
-import Prelude hiding (putStr, putStrLn)
 -- import Control.Concurrent (forkIO, threadDelay)
 import Data.Maybe
 import Data.Text(pack)
@@ -27,7 +26,8 @@ import Hledger.Cli.Options
 import Hledger.Cli.Utils (withJournalDo) --, openBrowserOn)
 import Hledger.Cli.Version (progversionstr, binaryfilename)
 import Hledger.Data
-import Hledger.Data.UTF8 (putStr, putStrLn)
+import Prelude hiding (putStr, putStrLn)
+import Hledger.Utils.UTF8 (putStr, putStrLn)
 
 import App
 import AppRun (withApp)
diff --git a/hledger/Hledger/Cli.hs b/hledger/Hledger/Cli.hs
index 07b34708b..51baf1dcb 100644
--- a/hledger/Hledger/Cli.hs
+++ b/hledger/Hledger/Cli.hs
@@ -16,6 +16,13 @@ module Hledger.Cli (
                      tests_Hledger_Cli
               )
 where
+import Control.Monad
+import qualified Data.Map as Map
+import Data.Time.Calendar
+import Data.Time.LocalTime
+import System.Time (ClockTime(TOD))
+import Test.HUnit
+
 import Hledger.Cli.Add
 import Hledger.Cli.Balance
 import Hledger.Cli.Convert
@@ -25,14 +32,10 @@ import Hledger.Cli.Register
 import Hledger.Cli.Stats
 import Hledger.Cli.Options
 import Hledger.Cli.Utils
-
-
-import qualified Data.Map as Map
-import System.Time (ClockTime(TOD))
-
 import Hledger.Data  -- including testing utils in Hledger.Data.Utils
 import Hledger.Read
 import Hledger.Read.JournalReader (someamount)
+import Hledger.Utils
 
 
 -- | hledger and hledger-lib's unit tests aggregated from all modules
diff --git a/hledger/Hledger/Cli/Add.hs b/hledger/Hledger/Cli/Add.hs
index b45562572..7da328cd8 100644
--- a/hledger/Hledger/Cli/Add.hs
+++ b/hledger/Hledger/Cli/Add.hs
@@ -11,25 +11,32 @@ informational messages are mostly written to stderr rather than stdout.
 
 module Hledger.Cli.Add
 where
-import Hledger.Data
-import Hledger.Read.JournalReader (someamount)
-import Hledger.Cli.Options
-import Hledger.Cli.Register (registerReport, registerReportAsText)
-import Prelude hiding (putStr, putStrLn, appendFile)
-import Hledger.Data.UTF8 (putStr, putStrLn, appendFile)
-
+import Control.Exception (throw)
+import Control.Monad
+import Control.Monad.Trans (liftIO)
+import Data.Char (toUpper)
+import Data.List
+import Data.Maybe
+import Data.Time.Calendar
+import Safe (headMay)
+import System.Console.Haskeline (InputT, runInputT, defaultSettings, setComplete, getInputLine)
+import System.Console.Haskeline.Completion
 import System.IO ( stderr, hPutStrLn, hPutStr )
 import System.IO.Error
 import Text.ParserCombinators.Parsec
-import Hledger.Cli.Utils (readJournalWithOpts)
+import Text.Printf
 import qualified Data.Foldable as Foldable (find)
-import System.Console.Haskeline (
-            InputT, runInputT, defaultSettings, setComplete, getInputLine)
-import Control.Monad.Trans (liftIO)
-import System.Console.Haskeline.Completion
 import qualified Data.Set as Set
-import Safe (headMay)
-import Control.Exception (throw)
+
+import Hledger.Cli.Options
+import Hledger.Cli.Register (registerReport, registerReportAsText)
+import Hledger.Cli.Utils (readJournalWithOpts)
+import Hledger.Data
+import Hledger.Read.JournalReader (someamount)
+import Hledger.Utils
+import Prelude hiding (putStr, putStrLn, appendFile)
+import Hledger.Utils.UTF8 (putStr, putStrLn, appendFile)
+
 
 {- | Information used as the basis for suggested account names, amounts,
      etc in add prompt
@@ -200,6 +207,9 @@ appendToJournalFile f s =
     then putStr $ sep ++ s
     else appendFile f $ sep++s
     where 
+      -- appendFile means we don't need file locking to be
+      -- multi-user-safe, but also that we can't figure out the minimal
+      -- number of newlines needed as separator
       sep = "\n\n"
       -- sep | null $ strip t = ""
       --     | otherwise = replicate (2 - min 2 (length lastnls)) '\n'
diff --git a/hledger/Hledger/Cli/Balance.hs b/hledger/Hledger/Cli/Balance.hs
index 654fa81e1..6f7a0e500 100644
--- a/hledger/Hledger/Cli/Balance.hs
+++ b/hledger/Hledger/Cli/Balance.hs
@@ -104,15 +104,16 @@ module Hledger.Cli.Balance (
  ,tests_Hledger_Cli_Balance
  -- ,tests_Balance
 ) where
-import Hledger.Data.Utils
-import Hledger.Data.Types
-import Hledger.Data.Amount
-import Hledger.Data.AccountName
-import Hledger.Data.Posting
-import Hledger.Data.Ledger
+import Data.List
+import Data.Maybe
+import Data.Tree
+import Test.HUnit
+
 import Hledger.Cli.Options
+import Hledger.Data
+import Hledger.Utils
 import Prelude hiding (putStr)
-import Hledger.Data.UTF8 (putStr)
+import Hledger.Utils.UTF8 (putStr)
 
 
 -- | A balance report is a chart of accounts with balances, and their grand total.
diff --git a/hledger/Hledger/Cli/Convert.hs b/hledger/Hledger/Cli/Convert.hs
index c48f3234c..fc9fb9a76 100644
--- a/hledger/Hledger/Cli/Convert.hs
+++ b/hledger/Hledger/Cli/Convert.hs
@@ -4,30 +4,30 @@ format, and print it on stdout. See the manual for more details.
 -}
 
 module Hledger.Cli.Convert where
-import Hledger.Cli.Options (Opt(Debug), progname_cli)
-import Hledger.Cli.Version (progversionstr)
-import Hledger.Data.Types (Journal,AccountName,Transaction(..),Posting(..),PostingType(..))
-import Hledger.Data.Utils (strip, spacenonewline, restofline, parseWithCtx, assertParse, assertParseEqual, error')
-import Hledger.Read.JournalReader (someamount,ledgeraccountname)
-import Hledger.Data.Journal (nullctx)
-import Hledger.Data.Amount (nullmixedamt, costOfMixedAmount)
-import Safe (atDef, maximumDef)
-import System.IO (stderr)
-import Text.CSV (parseCSVFromFile, printCSV)
-import Text.Printf (hPrintf)
-import Text.RegexPR (matchRegexPR, gsubRegexPR)
-import Data.Maybe
-import Hledger.Data.Dates (firstJust, showDate, parsedate)
-import System.Locale (defaultTimeLocale)
-import Data.Time.Format (parseTime)
 import Control.Monad (when, guard, liftM)
+import Data.Maybe
+import Data.Time.Format (parseTime)
+import Hledger.Data.Dates (firstJust, showDate, parsedate)
+import Safe (atDef, maximumDef)
 import Safe (readDef, readMay)
 import System.Directory (doesFileExist)
 import System.Exit (exitFailure)
 import System.FilePath (takeBaseName, replaceExtension)
-import Text.ParserCombinators.Parsec
+import System.IO (stderr)
+import System.Locale (defaultTimeLocale)
 import Test.HUnit
+import Text.CSV (parseCSVFromFile, printCSV)
+import Text.ParserCombinators.Parsec
+import Text.Printf (hPrintf)
+import Text.RegexPR (matchRegexPR, gsubRegexPR)
 
+import Hledger.Cli.Options (Opt(Debug), progname_cli)
+import Hledger.Cli.Version (progversionstr)
+import Hledger.Data (Journal,AccountName,Transaction(..),Posting(..),PostingType(..))
+import Hledger.Data.Amount (nullmixedamt, costOfMixedAmount)
+import Hledger.Data.Journal (nullctx)
+import Hledger.Read.JournalReader (someamount,ledgeraccountname)
+import Hledger.Utils (strip, spacenonewline, restofline, parseWithCtx, assertParse, assertParseEqual, error')
 
 {- |
 A set of data definitions and account-matching patterns sufficient to
diff --git a/hledger/Hledger/Cli/Histogram.hs b/hledger/Hledger/Cli/Histogram.hs
index 7054f67c5..4d538ea1e 100644
--- a/hledger/Hledger/Cli/Histogram.hs
+++ b/hledger/Hledger/Cli/Histogram.hs
@@ -7,10 +7,16 @@ Print a histogram report.
 
 module Hledger.Cli.Histogram
 where
-import Hledger.Data
+import Data.List
+import Data.Maybe
+import Data.Ord
+import Text.Printf
+
 import Hledger.Cli.Options
+import Hledger.Data
+import Hledger.Utils
 import Prelude hiding (putStr)
-import Hledger.Data.UTF8 (putStr)
+import Hledger.Utils.UTF8 (putStr)
 
 
 barchar = '*'
diff --git a/hledger/Hledger/Cli/Main.hs b/hledger/Hledger/Cli/Main.hs
index 82d367015..09fc34cb6 100644
--- a/hledger/Hledger/Cli/Main.hs
+++ b/hledger/Hledger/Cli/Main.hs
@@ -39,12 +39,13 @@ See "Hledger.Data.Ledger" for more examples.
 
 module Hledger.Cli.Main where
 
-import Prelude hiding (putStr, putStrLn)
-import Hledger.Data.UTF8 (putStr, putStrLn)
-import Hledger.Data
+import Data.List
+
 import Hledger.Cli
 import Hledger.Cli.Tests
 import Hledger.Cli.Version (progversionstr, binaryfilename)
+import Prelude hiding (putStr, putStrLn)
+import Hledger.Utils.UTF8 (putStr, putStrLn)
 
 main :: IO ()
 main = do
diff --git a/hledger/Hledger/Cli/Options.hs b/hledger/Hledger/Cli/Options.hs
index 3c845b2b7..0ec07deaf 100644
--- a/hledger/Hledger/Cli/Options.hs
+++ b/hledger/Hledger/Cli/Options.hs
@@ -4,13 +4,19 @@ Command-line options for the application.
 
 module Hledger.Cli.Options
 where
+import Data.Char (toLower)
+import Data.List
+import Data.Maybe
+import Data.Time.Calendar
+import Data.Time.LocalTime
 import System.Console.GetOpt
 import System.Environment
+import Test.HUnit
+import Text.RegexPR
 
-import Hledger.Data.Utils
-import Hledger.Data.Types
-import Hledger.Data.Dates
+import Hledger.Data
 import Hledger.Read (myJournalPath, myTimelogPath)
+import Hledger.Utils
 
 
 progname_cli = "hledger"
diff --git a/hledger/Hledger/Cli/Print.hs b/hledger/Hledger/Cli/Print.hs
index c928a5843..012b41cb3 100644
--- a/hledger/Hledger/Cli/Print.hs
+++ b/hledger/Hledger/Cli/Print.hs
@@ -12,10 +12,14 @@ module Hledger.Cli.Print (
  ,journalReport
  ,showTransactions
 ) where
+import Data.List
+import Data.Ord
+
 import Hledger.Cli.Options
 import Hledger.Data
+import Hledger.Utils
 import Prelude hiding (putStr)
-import Hledger.Data.UTF8 (putStr)
+import Hledger.Utils.UTF8 (putStr)
 
 
 -- | A "journal report" is just a list of transactions.
diff --git a/hledger/Hledger/Cli/Register.hs b/hledger/Hledger/Cli/Register.hs
index 835c12c11..837654988 100644
--- a/hledger/Hledger/Cli/Register.hs
+++ b/hledger/Hledger/Cli/Register.hs
@@ -15,13 +15,21 @@ module Hledger.Cli.Register (
  ,tests_Hledger_Cli_Register
 ) where
 
+import Control.Monad
+import Data.List
+import Data.Maybe
+import Data.Ord
+import Data.Time.Calendar
 import Safe (headMay, lastMay)
+import Test.HUnit
 import Text.ParserCombinators.Parsec
+import Text.Printf
 
 import Hledger.Cli.Options
 import Hledger.Data
+import Hledger.Utils
 import Prelude hiding (putStr)
-import Hledger.Data.UTF8 (putStr)
+import Hledger.Utils.UTF8 (putStr)
 
 
 -- | A register report is a list of postings to an account or set of
diff --git a/hledger/Hledger/Cli/Stats.hs b/hledger/Hledger/Cli/Stats.hs
index 082fa681d..844df232e 100644
--- a/hledger/Hledger/Cli/Stats.hs
+++ b/hledger/Hledger/Cli/Stats.hs
@@ -7,12 +7,18 @@ Print some statistics for the journal.
 
 module Hledger.Cli.Stats
 where
+import Data.List
+import Data.Maybe
+import Data.Ord
+import Data.Time.Calendar
+import Text.Printf
 import qualified Data.Map as Map
 
 import Hledger.Cli.Options
 import Hledger.Data
+import Hledger.Utils
 import Prelude hiding (putStr)
-import Hledger.Data.UTF8 (putStr)
+import Hledger.Utils.UTF8 (putStr)
 
 
 -- like Register.summarisePostings
diff --git a/hledger/Hledger/Cli/Tests.hs b/hledger/Hledger/Cli/Tests.hs
index dd64c1e19..a9b2a5ef5 100644
--- a/hledger/Hledger/Cli/Tests.hs
+++ b/hledger/Hledger/Cli/Tests.hs
@@ -28,10 +28,13 @@ $ bin/hledger -f data/sample.journal balance o
 
 module Hledger.Cli.Tests
 where
+import Control.Monad
 import System.Exit (exitFailure, exitWith, ExitCode(ExitSuccess)) -- base 3 compatible
+import Test.HUnit
 
-import Hledger.Data  -- including testing utils in Hledger.Data.Utils
 import Hledger.Cli
+import Hledger.Data
+import Hledger.Utils
 
 
 -- | Run unit tests.
diff --git a/hledger/Hledger/Cli/Utils.hs b/hledger/Hledger/Cli/Utils.hs
index 9985c1df5..333e10878 100644
--- a/hledger/Hledger/Cli/Utils.hs
+++ b/hledger/Hledger/Cli/Utils.hs
@@ -2,7 +2,7 @@
 {-|
 
 Utilities for top-level modules and ghci. See also Hledger.Read and
-Hledger.Data.Utils.
+Hledger.Utils.
 
 -}
 
@@ -22,10 +22,10 @@ module Hledger.Cli.Utils
      Test(TestList),
     )
 where
-import Hledger.Data
-import Hledger.Read
-import Hledger.Cli.Options (Opt(..),journalFilePathFromOpts) -- ,optsToFilterSpec)
 import Control.Exception
+import Control.Monad
+import Data.List
+import Data.Maybe
 import Safe (readMay)
 import System.Directory (getModificationTime, getDirectoryContents, copyFile)
 import System.Exit
@@ -33,6 +33,14 @@ import System.FilePath ((</>), splitFileName, takeDirectory)
 import System.Info (os)
 import System.Process (readProcessWithExitCode)
 import System.Time (ClockTime, getClockTime, diffClockTimes, TimeDiff(TimeDiff))
+import Test.HUnit
+import Text.Printf
+import Text.RegexPR
+
+import Hledger.Cli.Options (Opt(..),journalFilePathFromOpts)
+import Hledger.Data
+import Hledger.Read
+import Hledger.Utils
 
 
 -- | Parse the user's specified journal file and run a hledger command on
diff --git a/hledger/Hledger/Cli/Version.hs b/hledger/Hledger/Cli/Version.hs
index 5ad1a637f..794de3526 100644
--- a/hledger/Hledger/Cli/Version.hs
+++ b/hledger/Hledger/Cli/Version.hs
@@ -10,9 +10,11 @@ module Hledger.Cli.Version (
                            ,binaryfilename
 )
 where
+import Data.List
 import System.Info (os, arch)
+import Text.Printf
 
-import Hledger.Data.Utils
+import Hledger.Utils
 
 
 -- version and PATCHLEVEL are set by the make process
diff --git a/scripts/accountnames.hs b/scripts/accountnames.hs
index 13aecd79c..85a4a8b2d 100644
--- a/scripts/accountnames.hs
+++ b/scripts/accountnames.hs
@@ -1,7 +1,6 @@
 #!/usr/bin/env runhaskell
 -- list the default journal's chart of accounts in --flat style
-import Hledger.Read
-import Hledger.Data
+import Hledger
 main = do
   j <- myJournal
   let l = journalToLedger nullfilterspec{empty=True} j