;doc: bs, cf, is: clarify, link to account types
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				| @ -7,10 +7,10 @@ financial statements. | ||||
| 
 | ||||
| _FLAGS | ||||
| 
 | ||||
| The asset and liability accounts shown are those accounts declared | ||||
| with the `Asset` or `Cash` or `Liability` type, or otherwise all | ||||
| accounts under a top-level `asset` or `liability` account (case | ||||
| insensitive, plurals allowed). | ||||
| This report shows accounts declared with the `Asset` or `Cash` or `Liability` type | ||||
| (see [account types](https://hledger.org/hledger.html#account-types)). | ||||
| Or if no such accounts are declared, it shows top-level accounts named | ||||
| `asset` or `liability` (case insensitive, plurals allowed) and their subaccounts. | ||||
| 
 | ||||
| Example: | ||||
| 
 | ||||
|  | ||||
| @ -6,17 +6,12 @@ financial statements. | ||||
| 
 | ||||
| _FLAGS | ||||
| 
 | ||||
| "Cash" assets are those accounts which are (or whose parents are)  | ||||
| declared as `Cash` by an account directive, like this: | ||||
| This report shows accounts declared with the `Cash` type | ||||
| (see [account types](https://hledger.org/hledger.html#account-types)). | ||||
| Or if no such accounts are declared, it shows accounts  | ||||
| 
 | ||||
| ```journal | ||||
| account some:liquid:asset    ; type:C | ||||
| ``` | ||||
| 
 | ||||
| Or if there are no such declarations, all accounts | ||||
| 
 | ||||
| - under a top-level `asset` account (case insensitive, plural allowed)  | ||||
| - with some variation of `cash`, `bank`, `checking` or `saving` in their name. | ||||
| - under a top-level account named `asset` (case insensitive, plural allowed)  | ||||
| - whose name contains some variation of `cash`, `bank`, `checking` or `saving`. | ||||
| 
 | ||||
| More precisely: all accounts matching this case insensitive regular expression: | ||||
| 
 | ||||
|  | ||||
| @ -7,10 +7,10 @@ financial statements. | ||||
| 
 | ||||
| _FLAGS | ||||
| 
 | ||||
| The revenue and expense accounts shown are those accounts declared | ||||
| with the `Revenue` or `Expense` type, or otherwise all accounts under | ||||
| a top-level `revenue` or `income` or `expense` account (case | ||||
| insensitive, plurals allowed). | ||||
| This report shows accounts declared with the `Revenue` or `Expense` type | ||||
| (see [account types](https://hledger.org/hledger.html#account-types)). | ||||
| Or if no such accounts are declared, it shows top-level accounts named | ||||
| `revenue` or `income` or `expense` (case insensitive, plurals allowed) and their subaccounts. | ||||
| 
 | ||||
| Example: | ||||
| ```shell | ||||
|  | ||||
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