# apply account, end apply account directives
hledger -f - accounts
<<<
apply account a
2016/1/1
    (b)  1
end apply account
apply account aa
2016/1/1
    (b)  1
end apply account
2016/1/2
    (c)  1
>>>
a:b
aa:b
c
>>>=0

# commodity directive
hledger -f - reg
<<<
commodity BTC
>>>
>>>2
>>>=0

# commodity directive with subdirective
hledger -f - reg
<<<
commodity BTC
  note Bitcoin
>>>
>>>2 /expecting "format"/
>>>=1