| This refactoring fixes an O(n^2) slowdown in the balance command with
large numbers of accounts. It's now speedy, and the implementation is
clearer. To facilitate this, the Account type now represents a tree of
accounts which can easily be traversed up or down (and/or flattened
into a list).
Benchmark on a 2010 macbook:
    +-------------------------------------------++--------------+------------+--------+
    |                                           || before:      | after:     |        |
    |                                           || hledger-0.18 | hledgeropt | ledger |
    +===========================================++==============+============+========+
    | -f data/100x100x10.journal     balance    ||         0.21 |       0.07 |   0.09 |
    | -f data/1000x1000x10.journal   balance    ||        10.13 |       0.47 |   0.62 |
    | -f data/1000x10000x10.journal  balance    ||        40.67 |       0.67 |   1.01 |
    | -f data/10000x1000x10.journal  balance    ||        15.01 |       3.22 |   2.36 |
    | -f data/10000x1000x10.journal  balance aa ||         4.77 |       4.40 |   2.33 |
    +-------------------------------------------++--------------+------------+--------+ | ||
|---|---|---|
| .. | ||
| Data | ||
| Read | ||
| Utils | ||
| Data.hs | ||
| Query.hs | ||
| Read.hs | ||
| Reports.hs | ||
| Utils.hs | ||