;doc: account types: rewrite/expand
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Simon Michael
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@ -848,7 +848,7 @@ Match real or virtual postings respectively.
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Match unmarked, pending, or cleared transactions respectively.
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**`type:ACCTTYPES`**\
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Match by account type (see ).
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Match by account type (see [Declaring accounts > Account types](#account-types)).
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`ACCTTYPES` is one or more of the single-letter account type codes
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`ALERXCV`, case insensitive.
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Eg: `hledger bal type:AL` shows asset and liability balances.
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@ -3051,40 +3051,22 @@ account ACCTNAME [;type:ACCTTYPE] [COMMENT]
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### Account types
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By adding a `type` tag to the [account directive],
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with value
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`A`, `L`, `E`, `R`, `X`, `C`, `V`
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(or if you prefer: `Asset`, `Liability`, `Equity`, `Revenue`, `Expense`, `Cash`, `Conversion`),
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you can declare hledger accounts to be of a certain type:
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hledger knows that accounts come in several types: assets, liabilities, expenses and so on. This enables easy reports like [balancesheet] and [incomestatement], and filtering by account type with the [`type:` query](#queries). As a convenience, hledger will detect account types automatically if you use common english-language top-level account names (more on this below).
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- **asset**,
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**liability**,
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**equity**,
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**revenue**,
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**expense**\
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the [standard types] in accounting, or
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But in general it's recommended to declare types explicitly, by adding a `type:` [tag](#tags-1) to the [account directives] of your top level accounts. Subaccounts will inherit the type of their parent. The tag's value should be one of the [five main account types]:
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- **cash**\
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a subtype of asset, used for [liquid assets][CCE].
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- `A` or `Asset` (things you own)
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- `L` or `Liability` (things you owe)
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- `E` or `Equity` (investment/ownership; balanced counterpart of assets & liabilities)
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- `R` or `Revenue` (what you received money from, AKA income; technically part of Equity)
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- `X` or `Expense` (what you spend money on; technically part of Equity)
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- **conversion**\
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a subtype of equity, used for [conversion postings](#costing)
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or, it can be (these are used less often):
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Declaring account types is a good idea: they are required by the convenient
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[balancesheet], [balancesheetequity], [incomestatement] and [cashflow] reports,
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and probably other things in future.
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You can also use the [`type:` query](#queries) to easily select accounts by type,
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regardless of their names. Eg, to select asset and liability accounts:
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```shell
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hledger balance type:AL
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```
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- `C` or `Cash` (a subtype of Asset, indicating [liquid assets][CCE] for the [cashflow] report)
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- `V` or `Conversion` (a subtype of Equity, for conversions (see [CONVERSION & COST](#conversion--cost)).)
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As a convenience, when account types are not declared,
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hledger will try to guess them based on english-language account names.
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Here is a typical set of top-level account declarations
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(with these account names the type tags are not strictly needed,
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but with non-english or non-standard account names, they would be):
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Here is a typical set of account type declarations:
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```journal
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account assets ; type: A
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@ -3099,26 +3081,18 @@ account assets:cash ; type: C
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account equity:conversion ; type: V
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```
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It's not necessary to declare the type of subaccounts.
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(You can, if they are different from the parent, but this is not common.)
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[standard types]: https://en.wikipedia.org/wiki/Chart_of_accounts#Types_of_accounts
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[five main account types]: https://en.wikipedia.org/wiki/Chart_of_accounts#Types_of_accounts
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[accounting equation]: https://en.wikipedia.org/wiki/Accounting_equation
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[CCE]: https://en.wikipedia.org/wiki/Cash_and_cash_equivalents
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[account directive]: #declaring-accounts
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#### Auto-detected account types
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#### Account type tips
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Here are a few more details to aid troubleshooting.
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More about "guessing" account types:
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hledger tries to find at least one top level account in each of the
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six account types (Asset, Liability, Equity, Revenue, Expense, Cash).
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When no accounts have been declared for a particular type,
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it tries to auto-detect some accounts by name,
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using the [regular expressions](#regular-expressions) below.
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Note: if you declare any account's type, it's a good idea to declare an account for all six types,
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because a mix of declared and auto-detected types can cause confusing results.
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hledger tries to identify at least one account for each of the
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account types (Asset, Liability, Equity, Revenue, Expense, Cash, Conversion..).
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For each type, if no account has been declared with that type, it looks for accounts matched by the appropriate [regular expression](#regular-expressions):
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The auto-detection rules are:
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<!-- monospace to work around https://github.com/simonmichael/hledger/issues/1573 -->
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```
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If account's name matches this case insensitive regular expression:| its type is:
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@ -3127,11 +3101,31 @@ The auto-detection rules are:
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and does not contain regexp (investment|receivable|:A/R|:fixed) | Cash
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otherwise | Asset
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^(debts?|liabilit(y|ies))(:|$) | Liability
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^equity:(trad(e|ing)|conversion)s?(:|$) | Conversion
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^equity(:|$) | Equity
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^(income|revenue)s?(:|$) | Revenue
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^expenses?(:|$) | Expense
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```
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If you declare any account types, it's a good idea to declare an account for all of them.
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(Because a mixture of declared and auto-detected types can disrupt certain reports.)
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As mentioned above, subaccounts inherit the type of their parent account by default. To be precise, an account's type is decided by the first of these that exists:
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1. An `type:` declaration for this account.
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2. The nearest explicit `type:` declaration in the accounts above it.
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3. An account type inferred from this account's name.
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4. An account type inferred from an account above it, preferring the nearest parent.
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5. Otherwise, it will have no type.
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Certain uses of [account aliases](#account-aliases) can interfere with account types.
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See [Rewriting accounts > Aliases and account types](#aliases-and-account-types).
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In case of trouble, you can list accounts and the types identified for them with:
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```shell
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$ hledger accounts --types [ACCTPAT] [type:TYPECODES]
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```
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### Account display order
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Account directives also set the order in which accounts are displayed,
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@ -3341,8 +3335,8 @@ $ hledger print --alias old="new USD" | hledger -f- print
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### Aliases and account types
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If an account with a type declaration is renamed by an alias,
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normally the account type remains in effect.
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If an account with a type declaration (see [Declaring accounts > Account types](#account-types))
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is renamed by an alias, normally the account type remains in effect.
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However, renaming in a way that reshapes the account tree
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(eg renaming parent accounts but not their children, or vice versa)
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@ -3363,7 +3357,7 @@ it tries and fails to infer a type for "foo".
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If you are using account aliases and the [`type:` query](#queries) is not matching accounts as you expect,
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try troubleshooting with the accounts command, eg something like:
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```journal
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```shell
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$ hledger accounts --alias assets=bassetts type:a
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```
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