hledger/site/doc/1.5/journal.md

# journal format

This doc is for version **1.5**. []{.docversions}

\$toc\$

## NAME

Journal - hledger's default file format, representing a General Journal

## DESCRIPTION

hledger's usual data source is a plain text file containing journal
entries in hledger journal format. This file represents a standard
accounting [general
journal](http://en.wikipedia.org/wiki/General_journal). I use file names
ending in `.journal`, but that's not required. The journal file contains
a number of transaction entries, each describing a transfer of money (or
any commodity) between two or more named accounts, in a simple format
readable by both hledger and humans.

hledger's journal format is a compatible subset, mostly of [ledger's journal
format](http://ledger-cli.org/3.0/doc/ledger3.html#Journal-Format), so
hledger can work with [compatible](https://github.com/simonmichael/hledger/wiki/FAQ#file-formats)
ledger journal files as well. It's safe, and encouraged, to run both
hledger and ledger on the same journal file, eg to validate the results
you're getting.

You can use hledger without learning any more about this file; just use
the [add](#add) or [web](#web) commands to create and update it. Many
users, though, also edit the journal file directly with a text editor,
perhaps assisted by the helper modes for emacs or vim.

Here's an example:

``` {.journal}
; A sample journal file. This is a comment.

2008/01/01 income               ; <- transaction's first line starts in column 0, contains date and description
    assets:bank:checking  $1    ; <- posting lines start with whitespace, each contains an account name
    income:salary        $-1    ;    followed by at least two spaces and an amount

2008/06/01 gift
    assets:bank:checking  $1    ; <- at least two postings in a transaction
    income:gifts         $-1    ; <- their amounts must balance to 0

2008/06/02 save
    assets:bank:saving    $1
    assets:bank:checking        ; <- one amount may be omitted; here $-1 is inferred

2008/06/03 eat & shop           ; <- description can be anything
    expenses:food         $1
    expenses:supplies     $1    ; <- this transaction debits two expense accounts
    assets:cash                 ; <- $-2 inferred

2008/10/01 take a loan
    assets:bank:checking  $1
    liabilities:debts    $-1

2008/12/31 * pay off            ; <- an optional * or ! after the date means "cleared" (or anything you want)
    liabilities:debts     $1
    assets:bank:checking
```

## FILE FORMAT

<!-- Now let's explore the available journal file syntax in detail. -->
### Transactions

Transactions are movements of some quantity of commodities between named
accounts. Each transaction is represented by a journal entry beginning
with a [simple date](#simple-dates) in column 0. This can be followed by
any of the following, separated by spaces:

-   (optional) a [status](#status) character (empty, `!`, or `*`)
-   (optional) a transaction code (any short number or text, enclosed in
    parentheses)
-   (optional) a transaction description (any remaining text until end
    of line or a semicolon)
-   (optional) a transaction comment (any remaining text following a
    semicolon until end of line)

Then comes zero or more (but usually at least 2) indented lines
representing...

### Postings

A posting is an addition of some amount to, or removal of some amount
from, an account. Each posting line begins with at least one space or
tab (2 or 4 spaces is common), followed by:

-   (optional) a [status](#status) character (empty, `!`, or `*`),
    followed by a space
-   (required) an [account name](#account-names) (any text, optionally
    containing **single spaces**, until end of line or a double space)
-   (optional) **two or more spaces** or tabs followed by an
    [amount](#amounts).

Positive amounts are being added to the account, negative amounts are
being removed.

The amounts within a transaction must always sum up to zero. As a
convenience, one amount may be left blank; it will be inferred so as to
balance the transaction.

Be sure to note the unusual two-space delimiter between account name and
amount. This makes it easy to write account names containing spaces. But
if you accidentally leave only one space (or tab) before the amount, the
amount will be considered part of the account name.

### Dates

#### Simple dates

Within a journal file, transaction dates use Y/M/D (or Y-M-D or Y.M.D)
Leading zeros are optional. The year may be omitted, in which case it
will be inferred from the context - the current transaction, the default
year set with a [default year directive](#default-year), or the current
date when the command is run. Some examples: `2010/01/31`, `1/31`,
`2010-01-31`, `2010.1.31`.

#### Secondary dates

Real-life transactions sometimes involve more than one date - eg the
date you write a cheque, and the date it clears in your bank. When you
want to model this, eg for more accurate balances, you can specify
individual [posting dates](#posting-dates), which I recommend. Or, you
can use the secondary dates (aka auxiliary/effective dates) feature,
supported for compatibility with Ledger.

A secondary date can be written after the primary date, separated by an
equals sign. The primary date, on the left, is used by default; the
secondary date, on the right, is used when the `--date2` flag is
specified (`--aux-date` or `--effective` also work).

The meaning of secondary dates is up to you, but it's best to follow a
consistent rule. Eg write the bank's clearing date as primary, and when
needed, the date the transaction was initiated as secondary.

Here's an example. Note that a secondary date will use the year of the
primary date if unspecified.

``` {.journal}
2010/2/23=2/19 movie ticket
  expenses:cinema                   $10
  assets:checking
```

``` {.shell}
$ hledger register checking
2010/02/23 movie ticket         assets:checking                $-10         $-10
```

``` {.shell}
$ hledger register checking --date2
2010/02/19 movie ticket         assets:checking                $-10         $-10
```

Secondary dates require some effort; you must use them consistently in
your journal entries and remember whether to use or not use the
`--date2` flag for your reports. They are included in hledger for Ledger
compatibility, but posting dates are a more powerful and less confusing
alternative.

#### Posting dates

You can give individual postings a different date from their parent
transaction, by adding a [posting comment](#comments) containing a
[tag](#tags) (see below) like `date:DATE`. This is probably the best way
to control posting dates precisely. Eg in this example the expense
should appear in May reports, and the deduction from checking should be
reported on 6/1 for easy bank reconciliation:

``` {.journal}
2015/5/30
    expenses:food     $10   ; food purchased on saturday 5/30
    assets:checking         ; bank cleared it on monday, date:6/1
```

``` {.shell}
$ hledger -f t.j register food
2015/05/30                      expenses:food                  $10           $10
```

``` {.shell}
$ hledger -f t.j register checking
2015/06/01                      assets:checking               $-10          $-10
```

DATE should be a [simple date](#simple-dates); if the year is not
specified it will use the year of the transaction's date. You can set
the secondary date similarly, with `date2:DATE2`. The `date:` or
`date2:` tags must have a valid simple date value if they are present,
eg a `date:` tag with no value is not allowed.

Ledger's earlier, more compact bracketed date syntax is also supported:
`[DATE]`, `[DATE=DATE2]` or `[=DATE2]`. hledger will attempt to parse
any square-bracketed sequence of the `0123456789/-.=` characters in this
way. With this syntax, DATE infers its year from the transaction and
DATE2 infers its year from DATE.

### Status

Transactions, or individual postings within a transaction, can have a
status mark, which is a single character before the transaction
description or posting account name, separated from it by a space,
indicating one of three statuses:

  mark     status
  -------- ----------
           unmarked
  `!`      pending
  `*`      cleared

When reporting, you can filter by status with the `-U/--unmarked`,
`-P/--pending`, and `-C/--cleared` flags; or the `status:`, `status:!`,
and `status:*` [queries](/manual.html#queries); or the U, P, C keys in
hledger-ui.

Note, in Ledger and in older versions of hledger, the "unmarked" state
is called "uncleared". As of hledger 1.3 we have renamed it to unmarked
for clarity.

To replicate Ledger and old hledger's behaviour of also matching
pending, combine -U and -P.

Status marks are optional, but can be helpful eg for reconciling with
real-world accounts. Some editor modes provide highlighting and
shortcuts for working with status. Eg in Emacs ledger-mode, you can
toggle transaction status with C-c C-e, or posting status with C-c C-c.

What "uncleared", "pending", and "cleared" actually mean is up to you.
Here's one suggestion:

  -------------------------------------------------------------------------
  status      meaning
  ----------- -------------------------------------------------------------
  uncleared   recorded but not yet reconciled; needs review

  pending     tentatively reconciled (if needed, eg during a big
              reconciliation)

  cleared     complete, reconciled as far as possible, and considered
              correct
  -------------------------------------------------------------------------

With this scheme, you would use `-PC` to see the current balance at your
bank, `-U` to see things which will probably hit your bank soon (like
uncashed checks), and no flags to see the most up-to-date state of your
finances.

### Description

A transaction's description is the rest of the line following the date
and status mark (or until a comment begins). Sometimes called the
"narration" in traditional bookkeeping, it can be used for whatever you
wish, or left blank. Transaction descriptions can be queried, unlike
[comments](#comments).

#### Payee and note

You can optionally include a `|` (pipe) character in a description to
subdivide it into a payee/payer name on the left and additional notes on
the right. This may be worthwhile if you need to do more precise
[querying](/hledger.html#queries) and [pivoting](/hledger.html#pivoting)
by payee.

### Account names

Account names typically have several parts separated by a full colon,
from which hledger derives a hierarchical chart of accounts. They can be
anything you like, but in finance there are traditionally five top-level
accounts: `assets`, `liabilities`, `income`, `expenses`, and `equity`.

Account names may contain single spaces, eg:
`assets:accounts receivable`. Because of this, they must always be
followed by **two or more spaces** (or newline).

Account names can be [aliased](#account-aliases).

### Amounts

After the account name, there is usually an amount. Important: between
account name and amount, there must be **two or more spaces**.

Amounts consist of a number and (usually) a currency symbol or commodity
name. Some examples:

`2.00001`\
`$1`\
`4000 AAPL`\
`3 "green apples"`\
`-$1,000,000.00`\
`INR 9,99,99,999.00`\
`EUR -2.000.000,00`\
`1 999 999.9455`

As you can see, the amount format is somewhat flexible:

-   amounts are a number (the "quantity") and optionally a currency
    symbol/commodity name (the "commodity").
-   the commodity is a symbol, word, or phrase, on the left or right,
    with or without a separating space. If the commodity contains
    numbers, spaces or non-word punctuation it must be enclosed in
    double quotes.
-   negative amounts with a commodity on the left can have the minus
    sign before or after it
-   digit groups (thousands, or any other grouping) can be separated by
    space or comma or period and should be used as separator between all
    groups
-   decimal part can be separated by comma or period and should be
    different from digit groups separator

You can use any of these variations when recording data. However, there
is some ambiguous way of representing numbers like `$1.000` and `$1,000`
both may mean either one thousand or one dollar. By default hledger will
assume that this is sole delimiter is used only for decimals. On the
other hand commodity format declared prior to that line will help to
resolve that ambiguity differently:

``` {.journal}
commodity $1,000.00

2017/12/25 New life of Scrooge
    expenses:gifts  $1,000
    assets
```

Though journal may contain mixed styles to represent amount, when
hledger displays amounts, it will choose a consistent format for each
commodity. (Except for [price amounts](#prices), which are always
formatted as written). The display format is chosen as follows:

-   if there is a [commodity directive](#commodity-directive) specifying
    the format, that is used
-   otherwise the format is inferred from the first posting amount in
    that commodity in the journal, and the precision (number of decimal
    places) will be the maximum from all posting amounts in that
    commmodity
-   or if there are no such amounts in the journal, a default format is
    used (like `$1000.00`).

Price amounts and amounts in D directives usually don't affect amount
format inference, but in some situations they can do so indirectly. (Eg
when D's default commodity is applied to a commodity-less amount, or
when an amountless posting is balanced using a price's commodity, or
when -V is used.) If you find this causing problems, set the desired
format with a commodity directive.

### Virtual Postings

When you parenthesise the account name in a posting, we call that a
*virtual posting*, which means:

-   it is ignored when checking that the transaction is balanced
-   it is excluded from reports when the `--real/-R` flag is used, or
    the `real:1` query.

You could use this, eg, to set an account's opening balance without
needing to use the `equity:opening balances` account:

``` {.journal}
1/1 special unbalanced posting to set initial balance
  (assets:checking)   $1000
```

When the account name is bracketed, we call it a *balanced virtual
posting*. This is like an ordinary virtual posting except the balanced
virtual postings in a transaction must balance to 0, like the real
postings (but separately from them). Balanced virtual postings are also
excluded by `--real/-R` or `real:1`.

``` {.journal}
1/1 buy food with cash, and update some budget-tracking subaccounts elsewhere
  expenses:food                   $10
  assets:cash                    $-10
  [assets:checking:available]     $10
  [assets:checking:budget:food]  $-10
```

Virtual postings have some legitimate uses, but those are few. You can
usually find an equivalent journal entry using real postings, which is
more correct and provides better error checking.

### Balance Assertions

hledger supports [Ledger-style balance
assertions](http://ledger-cli.org/3.0/doc/ledger3.html#Balance-assertions)
in journal files. These look like `=EXPECTEDBALANCE` following a
posting's amount. Eg in this example we assert the expected dollar
balance in accounts a and b after each posting:

``` {.journal}
2013/1/1
  a   $1  =$1
  b       =$-1

2013/1/2
  a   $1  =$2
  b  $-1  =$-2
```

After reading a journal file, hledger will check all balance assertions
and report an error if any of them fail. Balance assertions can protect
you from, eg, inadvertently disrupting reconciled balances while
cleaning up old entries. You can disable them temporarily with the
`--ignore-assertions` flag, which can be useful for troubleshooting or
for reading Ledger files.

#### Assertions and ordering

hledger sorts an account's postings and assertions first by date and
then (for postings on the same day) by parse order. Note this is
different from Ledger, which sorts assertions only by parse order.
(Also, Ledger assertions do not see the accumulated effect of repeated
postings to the same account within a transaction.)

So, hledger balance assertions keep working if you reorder
differently-dated transactions within the journal. But if you reorder
same-dated transactions or postings, assertions might break and require
updating. This order dependence does bring an advantage: precise control
over the order of postings and assertions within a day, so you can
assert intra-day balances.

#### Assertions and included files

With [included files](#including-other-files), things are a little more
complicated. Including preserves the ordering of postings and
assertions. If you have multiple postings to an account on the same day,
split across different files, and you also want to assert the account's
balance on the same day, you'll have to put the assertion in the right
file.

#### Assertions and multiple -f options

Balance assertions don't work well across files specified with multiple
-f options. Use include or [concatenate the
files](/hledger.html#input-files) instead.

#### Assertions and commodities

The asserted balance must be a simple single-commodity amount, and in
fact the assertion checks only this commodity's balance within the
(possibly multi-commodity) account balance. We could call this a partial
balance assertion. This is compatible with Ledger, and makes it possible
to make assertions about accounts containing multiple commodities.

To assert each commodity's balance in such a multi-commodity account,
you can add multiple postings (with amount 0 if necessary). But note
that no matter how many assertions you add, you can't be sure the
account does not contain some unexpected commodity. (We'll add support
for this kind of total balance assertion if there's demand.)

#### Assertions and subaccounts

Balance assertions do not count the balance from subaccounts; they check
the posted account's exclusive balance. For example:

``` {.journal}
1/1
  checking:fund   1 = 1  ; post to this subaccount, its balance is now 1
  checking        1 = 1  ; post to the parent account, its exclusive balance is now 1
  equity
```

The balance report's flat mode shows these exclusive balances more
clearly:

``` {.shell}
$ hledger bal checking --flat
                   1  checking
                   1  checking:fund
--------------------
                   2
```

#### Assertions and virtual postings

Balance assertions are checked against all postings, both real and
[virtual](#virtual-postings). They are not affected by the `--real/-R`
flag or `real:` query.

### Balance Assignments

[Ledger-style balance
assignments](http://ledger-cli.org/3.0/doc/ledger3.html#Balance-assignments)
are also supported. These are like [balance
assertions](#balance-assertions), but with no posting amount on the left
side of the equals sign; instead it is calculated automatically so as to
satisfy the assertion. This can be a convenience during data entry, eg
when setting opening balances:

``` {.journal}
; starting a new journal, set asset account balances 
2016/1/1 opening balances
  assets:checking            = $409.32
  assets:savings             = $735.24
  assets:cash                 = $42
  equity:opening balances
```

or when adjusting a balance to reality:

``` {.journal}
; no cash left; update balance, record any untracked spending as a generic expense
2016/1/15
  assets:cash    = $0
  expenses:misc
```

The calculated amount depends on the account's balance in the commodity
at that point (which depends on the previously-dated postings of the
commodity to that account since the last balance assertion or
assignment). Note that using balance assignments makes your journal a
little less explicit; to know the exact amount posted, you have to run
hledger or do the calculations yourself, instead of just reading it.

### Prices

#### Transaction prices

Within a transaction, you can note an amount's price in another
commodity. This can be used to document the cost (in a purchase) or
selling price (in a sale). For example, transaction prices are useful to
record purchases of a foreign currency.

Transaction prices are fixed, and do not change over time. (Ledger
users: Ledger uses a different
[syntax](http://ledger-cli.org/3.0/doc/ledger3.html#Fixing-Lot-Prices)
for fixed prices, `{=UNITPRICE}`, which hledger currently ignores).

There are several ways to record a transaction price:

1.  Write the price per unit, as `@ UNITPRICE` after the amount:

    ``` {.journal}
    2009/1/1
      assets:euros     €100 @ $1.35  ; one hundred euros purchased at $1.35 each
      assets:dollars                 ; balancing amount is -$135.00
    ```

2.  Write the total price, as `@@ TOTALPRICE` after the amount:

    ``` {.journal}
    2009/1/1
      assets:euros     €100 @@ $135  ; one hundred euros purchased at $135 for the lot
      assets:dollars
    ```

3.  Specify amounts for all postings, using exactly two commodities, and
    let hledger infer the price that balances the transaction:

    ``` {.journal}
    2009/1/1
      assets:euros     €100          ; one hundred euros purchased
      assets:dollars  $-135          ; for $135
    ```

Amounts with transaction prices can be displayed in the transaction
price's commodity by using the
[`-B/--cost`](hledger.html#reporting-options) flag (except for
[\#551](https://github.com/simonmichael/hledger/issues/551)) ("B" is
from "cost Basis"). Eg for the above, here is how -B affects the balance
report:

``` {.shell}
$ hledger bal -N --flat
               $-135  assets:dollars
                €100  assets:euros
$ hledger bal -N --flat -B
               $-135  assets:dollars
                $135  assets:euros    # <- the euros' cost
```

Note -B is sensitive to the order of postings when a transaction price
is inferred: the inferred price will be in the commodity of the last
amount. So if example 3's postings are reversed, while the transaction
is equivalent, -B shows something different:

``` {.journal}
2009/1/1
  assets:dollars  $-135               ; 135 dollars sold
  assets:euros     €100               ; for 100 euros
```

``` {.shell}
$ hledger bal -N --flat -B
               €-100  assets:dollars  # <- the dollars' selling price
                €100  assets:euros
```

#### Market prices

Market prices are not tied to a particular transaction; they represent
historical exchange rates between two commodities. (Ledger calls them
historical prices.) For example, the prices published by a [stock
exchange](https://en.wikipedia.org/wiki/Stock_exchange) or the [foreign
exchange market](https://en.wikipedia.org/wiki/Foreign_exchange_market).
hledger can use these prices to show the market value of things at a
given date, see [market value](#market-value).

To record market prices, use P directives in the main journal or in an
[included](#including-other-files) file. Their format is:

``` {.journal}
P DATE COMMODITYBEINGPRICED UNITPRICE
```

<!-- (A time and numeric time zone are allowed but ignored, like ledger.) -->
DATE is a [simple date](#simple-dates) as usual. COMMODITYBEINGPRICED is
the symbol of the commodity being priced. UNITPRICE is an ordinary
[amount](#amounts) (symbol and quantity) in a second commodity,
specifying the unit price or conversion rate for the first commodity in
terms of the second, on the given date.

For example, the following directives say that one euro was worth 1.35
US dollars during 2009, and \$1.40 from 2010 onward:

``` {.journal}
P 2009/1/1 € $1.35
P 2010/1/1 € $1.40
```

### Comments

Lines in the journal beginning with a semicolon (`;`) or hash (`#`) or
star (`*`) are comments, and will be ignored. (Star comments cause
org-mode nodes to be ignored, allowing emacs users to fold and navigate
their journals with org-mode or orgstruct-mode.)

Also, anything between [`comment` and `end comment`
directives](#multi-line-comments) is a (multi-line) comment. If there is
no `end comment`, the comment extends to the end of the file.

You can attach comments to a transaction by writing them after the
description and/or indented on the following lines (before the
postings). Similarly, you can attach comments to an individual posting
by writing them after the amount and/or indented on the following lines.
Transaction and posting comments must begin with a semicolon (`;`).

Some examples:

``` {.journal}
# a file comment

; also a file comment

comment
This is a multiline file comment,
which continues until a line
where the "end comment" string
appears on its own (or end of file).
end comment

2012/5/14 something  ; a transaction comment
    ; the transaction comment, continued
    posting1  1  ; a comment for posting 1
    posting2
    ; a comment for posting 2
    ; another comment line for posting 2
; a file comment (because not indented)
```

### Tags

Tags are a way to add extra labels or labelled data to postings and
transactions, which you can then [search](/hledger.html#queries) or
[pivot](/hledger.html#pivoting) on.

A simple tag is a word (which may contain hyphens) followed by a full
colon, written inside a transaction or posting [comment](#comments)
line:

``` {.journal}
2017/1/16 bought groceries    ; sometag:
```

Tags can have a value, which is the text after the colon, up to the next
comma or end of line, with leading/trailing whitespace removed:

``` {.journal}
    expenses:food    $10   ; a-posting-tag: the tag value
```

Note this means hledger's tag values can not contain commas or newlines.
Ending at commas means you can write multiple short tags on one line,
comma separated:

``` {.journal}
    assets:checking       ; a comment containing tag1:, tag2: some value ...
```

Here,

-   "`a comment containing`" is just comment text, not a tag
-   "`tag1`" is a tag with no value
-   "`tag2`" is another tag, whose value is "`some value ...`"

Tags in a transaction comment affect the transaction and all of its
postings, while tags in a posting comment affect only that posting. For
example, the following transaction has three tags (`A`, `TAG2`,
`third-tag`) and the posting has four (those plus `posting-tag`):

``` {.journal}
1/1 a transaction  ; A:, TAG2:
    ; third-tag: a third transaction tag, <- with a value
    (a)  $1  ; posting-tag:
```

Tags are like Ledger's
[metadata](http://ledger-cli.org/3.0/doc/ledger3.html#Metadata) feature,
except hledger's tag values are simple strings.

### Directives

#### Account aliases

You can define aliases which rewrite your account names (after reading
the journal, before generating reports). hledger's account aliases can
be useful for:

-   expanding shorthand account names to their full form, allowing
    easier data entry and a less verbose journal
-   adapting old journals to your current chart of accounts
-   experimenting with new account organisations, like a new hierarchy
    or combining two accounts into one
-   customising reports

See also [Cookbook: rewrite account names](account-aliases.html).

##### Basic aliases

To set an account alias, use the `alias` directive in your journal file.
This affects all subsequent journal entries in the current file or its
[included files](#including-other-files). The spaces around the = are
optional:

``` {.journal}
alias OLD = NEW
```

Or, you can use the `--alias 'OLD=NEW'` option on the command line. This
affects all entries. It's useful for trying out aliases interactively.

OLD and NEW are full account names. hledger will replace any occurrence
of the old account name with the new one. Subaccounts are also affected.
Eg:

``` {.journal}
alias checking = assets:bank:wells fargo:checking
# rewrites "checking" to "assets:bank:wells fargo:checking", or "checking:a" to "assets:bank:wells fargo:checking:a"
```

##### Regex aliases

There is also a more powerful variant that uses a regular expression,
indicated by the forward slashes:

``` {.journal}
alias /REGEX/ = REPLACEMENT
```

or `--alias '/REGEX/=REPLACEMENT'`.

<!-- (Can also be written `'/REGEX/REPLACEMENT/'`). -->
REGEX is a case-insensitive regular expression. Anywhere it matches
inside an account name, the matched part will be replaced by
REPLACEMENT. If REGEX contains parenthesised match groups, these can be
referenced by the usual numeric backreferences in REPLACEMENT. Eg:

``` {.journal}
alias /^(.+):bank:([^:]+)(.*)/ = \1:\2 \3
# rewrites "assets:bank:wells fargo:checking" to  "assets:wells fargo checking"
```

Also note that REPLACEMENT continues to the end of line (or on command
line, to end of option argument), so it can contain trailing whitespace.

##### Multiple aliases

You can define as many aliases as you like using directives or
command-line options. Aliases are recursive - each alias sees the result
of applying previous ones. (This is different from Ledger, where aliases
are non-recursive by default). Aliases are applied in the following
order:

1.  alias directives, most recently seen first (recent directives take
    precedence over earlier ones; directives not yet seen are ignored)
2.  alias options, in the order they appear on the command line

##### end aliases

You can clear (forget) all currently defined aliases with the
`end aliases` directive:

``` {.journal}
end aliases
```

#### account directive

The `account` directive predefines account names, as in Ledger and
Beancount. This may be useful for your own documentation; hledger
doesn't make use of it yet.

``` {.journal}
; account ACCT
;   OPTIONAL COMMENTS/TAGS...

account assets:bank:checking
 a comment
 acct-no:12345

account expenses:food

; etc.
```

#### apply account directive

You can specify a parent account which will be prepended to all accounts
within a section of the journal. Use the `apply account` and
`end apply account` directives like so:

``` {.journal}
apply account home

2010/1/1
    food    $10
    cash

end apply account
```

which is equivalent to:

``` {.journal}
2010/01/01
    home:food           $10
    home:cash          $-10
```

If `end apply account` is omitted, the effect lasts to the end of the
file. Included files are also affected, eg:

``` {.journal}
apply account business
include biz.journal
end apply account
apply account personal
include personal.journal
```

Prior to hledger 1.0, legacy `account` and `end` spellings were also
supported.

#### Multi-line comments

A line containing just `comment` starts a multi-line comment, and a line
containing just `end comment` ends it. See [comments](#comments).

#### commodity directive

The `commodity` directive predefines commodities (currently this is just
informational), and also it may define the display format for amounts in
this commodity (overriding the automatically inferred format).

It may be written on a single line, like this:

``` {.journal}
; commodity EXAMPLEAMOUNT

; display AAAA amounts with the symbol on the right, space-separated,
; using period as decimal point, with four decimal places, and
; separating thousands with comma.
commodity 1,000.0000 AAAA
```

or on multiple lines, using the "format" subdirective. In this case the
commodity symbol appears twice and should be the same in both places:

``` {.journal}
; commodity SYMBOL
;   format EXAMPLEAMOUNT

; display indian rupees with currency name on the left,
; thousands, lakhs and crores comma-separated,
; period as decimal point, and two decimal places.
commodity INR
  format INR 9,99,99,999.00
```

#### Default commodity

The D directive sets a default commodity (and display format), to be
used for amounts without a commodity symbol (ie, plain numbers). (Note
this differs from Ledger's default commodity directive.) The commodity
and display format will be applied to all subsequent commodity-less
amounts, or until the next D directive.

``` {.journal}
# commodity-less amounts should be treated as dollars
# (and displayed with symbol on the left, thousands separators and two decimal places)
D $1,000.00

1/1
  a     5    ; <- commodity-less amount, becomes $1
  b
```

#### Default year

You can set a default year to be used for subsequent dates which don't
specify a year. This is a line beginning with `Y` followed by the year.
Eg:

``` {.journal}
Y2009      ; set default year to 2009

12/15      ; equivalent to 2009/12/15
  expenses  1
  assets

Y2010      ; change default year to 2010

2009/1/30  ; specifies the year, not affected
  expenses  1
  assets

1/31       ; equivalent to 2010/1/31
  expenses  1
  assets
```

#### Including other files

You can pull in the content of additional journal files by writing an
include directive, like this:

``` {.journal}
include path/to/file.journal
```

If the path does not begin with a slash, it is relative to the current
file. Glob patterns (`*`) are not currently supported.

The `include` directive can only be used in journal files. It can
include journal, timeclock or timedot files, but not CSV files.

## Periodic transactions

A periodic transaction starts with a tilde '\~' in place of a date
followed by a [period expression](manual.html#period-expressions):

``` {.journal}
~ weekly
  assets:bank:checking   $400 ; paycheck
  income:acme inc
```

Periodic transactions are used for forecasting and budgeting only, they
have no effect unless the `--forecast` or `--budget` flag is used. With
`--forecast`, each periodic transaction rule generates recurring
forecast transactions at the specified interval, beginning the day after
the last recorded journal transaction and ending 6 months from today, or
at the specified report end date. With `balance --budget`, each periodic
transaction declares recurring budget goals for one or more accounts.\
For more details, see: [balance \> Budgeting](manual.html#budgeting),
[Budgeting and Forecasting](budgeting-and-forecasting.html).

## Automated posting rules

Automated posting rule starts with an equal sign '=' in place of a date,
followed by a [query](manual.html#queries):

``` {.journal}
= expenses:gifts
    budget:gifts  *-1
    assets:budget  *1
```

When `--auto` option is specified on the command line, automated posting
rule will add its postings to all transactions that match the query.

If amount in the automated posting rule includes commodity name, new
posting will be made in the given commodity, otherwise commodity of the
matched transaction will be used.

When amount in the automated posting rule begins with the '\*', amount
will be treated as a multiplier that is applied to the amount of the
first posting in the matched transaction.

In example above, every transaction in `expenses:gifts` account will
have two additional postings added to it: amount of the original gift
will be debited from `budget:gifts` and credited into `assets:budget`:

``` {.journal}
; Original transaction
2017-12-14
  expenses:gifts  $20
  assets

; With automated postings applied
2017/12/14
    expenses:gifts             $20
    assets
    budget:gifts              $-20
    assets:budget              $20
```

## EDITOR SUPPORT

Add-on modes exist for various text editors, to make working with
journal files easier. They add colour, navigation aids and helpful
commands. For hledger users who edit the journal file directly (the
majority), using one of these modes is quite recommended.

These were written with Ledger in mind, but also work with hledger
files:

  ---------------- ----------------------------------------------------------------------------------
  Emacs            <http://www.ledger-cli.org/3.0/doc/ledger-mode.html>

  Vim              <https://github.com/ledger/ledger/wiki/Getting-started>

  Sublime Text     <https://github.com/ledger/ledger/wiki/Editing-Ledger-files-with-Sublime-Text-or-RubyMine>

  Textmate         <https://github.com/ledger/ledger/wiki/Using-TextMate-2>

  Text Wrangler    <https://github.com/ledger/ledger/wiki/Editing-Ledger-files-with-TextWrangler>

  Visual Studio    <https://marketplace.visualstudio.com/items?itemName=mark-hansen.hledger-vscode>
  Code             
  ---------------- ----------------------------------------------------------------------------------

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