hledger/hledger-lib/hledger_journal.5

.\"t

.TH "hledger_journal" "5" "December 2019" "hledger 1.16.1" "hledger User Manuals"



.SH NAME
.PP
Journal - hledger\[aq]s default file format, representing a General
Journal
.SH DESCRIPTION
.PP
hledger\[aq]s usual data source is a plain text file containing journal
entries in hledger journal format.
This file represents a standard accounting general journal.
I use file names ending in \f[C].journal\f[R], but that\[aq]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.
.PP
hledger\[aq]s journal format is a compatible subset, mostly, of
ledger\[aq]s journal format, so hledger can work with compatible ledger
journal files as well.
It\[aq]s safe, and encouraged, to run both hledger and ledger on the
same journal file, eg to validate the results you\[aq]re getting.
.PP
You can use hledger without learning any more about this file; just use
the add or 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.
.PP
Here\[aq]s an example:
.IP
.nf
\f[C]
; A sample journal file. This is a comment.

2008/01/01 income             ; <- transaction\[aq]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 \[dq]cleared\[dq] (or anything you want)
    liabilities:debts     $1
    assets:bank:checking
\f[R]
.fi
.SH FILE FORMAT
.SS Transactions
.PP
Transactions are movements of some quantity of commodities between named
accounts.
Each transaction is represented by a journal entry beginning with a
simple date in column 0.
This can be followed by any of the following, separated by spaces:
.IP \[bu] 2
(optional) a status character (empty, \f[C]!\f[R], or \f[C]*\f[R])
.IP \[bu] 2
(optional) a transaction code (any short number or text, enclosed in
parentheses)
.IP \[bu] 2
(optional) a transaction description (any remaining text until end of
line or a semicolon)
.IP \[bu] 2
(optional) a transaction comment (any remaining text following a
semicolon until end of line)
.PP
Then comes zero or more (but usually at least 2) indented lines
representing...
.SS Postings
.PP
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:
.IP \[bu] 2
(optional) a status character (empty, \f[C]!\f[R], or \f[C]*\f[R]),
followed by a space
.IP \[bu] 2
(required) an account name (any text, optionally containing \f[B]single
spaces\f[R], until end of line or a double space)
.IP \[bu] 2
(optional) \f[B]two or more spaces\f[R] or tabs followed by an amount.
.PP
Positive amounts are being added to the account, negative amounts are
being removed.
.PP
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.
.PP
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.
.SS Dates
.SS Simple dates
.PP
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, or the current date when the command is run.
Some examples: \f[C]2010/01/31\f[R], \f[C]1/31\f[R],
\f[C]2010-01-31\f[R], \f[C]2010.1.31\f[R].
.SS Secondary dates
.PP
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, which I recommend.
Or, you can use the secondary dates (aka auxiliary/effective dates)
feature, supported for compatibility with Ledger.
.PP
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 \f[C]--date2\f[R] flag is specified
(\f[C]--aux-date\f[R] or \f[C]--effective\f[R] also work).
.PP
The meaning of secondary dates is up to you, but it\[aq]s best to follow
a consistent rule.
Eg write the bank\[aq]s clearing date as primary, and when needed, the
date the transaction was initiated as secondary.
.PP
Here\[aq]s an example.
Note that a secondary date will use the year of the primary date if
unspecified.
.IP
.nf
\f[C]
2010/2/23=2/19 movie ticket
  expenses:cinema                   $10
  assets:checking
\f[R]
.fi
.IP
.nf
\f[C]
$ hledger register checking
2010/02/23 movie ticket         assets:checking                $-10         $-10
\f[R]
.fi
.IP
.nf
\f[C]
$ hledger register checking --date2
2010/02/19 movie ticket         assets:checking                $-10         $-10
\f[R]
.fi
.PP
Secondary dates require some effort; you must use them consistently in
your journal entries and remember whether to use or not use the
\f[C]--date2\f[R] flag for your reports.
They are included in hledger for Ledger compatibility, but posting dates
are a more powerful and less confusing alternative.
.SS Posting dates
.PP
You can give individual postings a different date from their parent
transaction, by adding a posting comment containing a tag (see below)
like \f[C]date:DATE\f[R].
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:
.IP
.nf
\f[C]
2015/5/30
    expenses:food     $10  ; food purchased on saturday 5/30
    assets:checking        ; bank cleared it on monday, date:6/1
\f[R]
.fi
.IP
.nf
\f[C]
$ hledger -f t.j register food
2015/05/30                      expenses:food                  $10           $10
\f[R]
.fi
.IP
.nf
\f[C]
$ hledger -f t.j register checking
2015/06/01                      assets:checking               $-10          $-10
\f[R]
.fi
.PP
DATE should be a simple date; if the year is not specified it will use
the year of the transaction\[aq]s date.
You can set the secondary date similarly, with \f[C]date2:DATE2\f[R].
The \f[C]date:\f[R] or \f[C]date2:\f[R] tags must have a valid simple
date value if they are present, eg a \f[C]date:\f[R] tag with no value
is not allowed.
.PP
Ledger\[aq]s earlier, more compact bracketed date syntax is also
supported: \f[C][DATE]\f[R], \f[C][DATE=DATE2]\f[R] or
\f[C][=DATE2]\f[R].
hledger will attempt to parse any square-bracketed sequence of the
\f[C]0123456789/-.=\f[R] characters in this way.
With this syntax, DATE infers its year from the transaction and DATE2
infers its year from DATE.
.SS Status
.PP
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:
.PP
.TS
tab(@);
l l.
T{
mark \ 
T}@T{
status
T}
_
T{
\ 
T}@T{
unmarked
T}
T{
\f[C]!\f[R]
T}@T{
pending
T}
T{
\f[C]*\f[R]
T}@T{
cleared
T}
.TE
.PP
When reporting, you can filter by status with the
\f[C]-U/--unmarked\f[R], \f[C]-P/--pending\f[R], and
\f[C]-C/--cleared\f[R] flags; or the \f[C]status:\f[R],
\f[C]status:!\f[R], and \f[C]status:*\f[R] queries; or the U, P, C keys
in hledger-ui.
.PP
Note, in Ledger and in older versions of hledger, the \[dq]unmarked\[dq]
state is called \[dq]uncleared\[dq].
As of hledger 1.3 we have renamed it to unmarked for clarity.
.PP
To replicate Ledger and old hledger\[aq]s behaviour of also matching
pending, combine -U and -P.
.PP
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.
.PP
What \[dq]uncleared\[dq], \[dq]pending\[dq], and \[dq]cleared\[dq]
actually mean is up to you.
Here\[aq]s one suggestion:
.PP
.TS
tab(@);
lw(9.9n) lw(60.1n).
T{
status
T}@T{
meaning
T}
_
T{
uncleared
T}@T{
recorded but not yet reconciled; needs review
T}
T{
pending
T}@T{
tentatively reconciled (if needed, eg during a big reconciliation)
T}
T{
cleared
T}@T{
complete, reconciled as far as possible, and considered correct
T}
.TE
.PP
With this scheme, you would use \f[C]-PC\f[R] to see the current balance
at your bank, \f[C]-U\f[R] 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.
.SS Description
.PP
A transaction\[aq]s description is the rest of the line following the
date and status mark (or until a comment begins).
Sometimes called the \[dq]narration\[dq] in traditional bookkeeping, it
can be used for whatever you wish, or left blank.
Transaction descriptions can be queried, unlike comments.
.SS Payee and note
.PP
You can optionally include a \f[C]|\f[R] (pipe) character in
descriptions to subdivide the description into separate fields for
payee/payer name on the left (up to the first \f[C]|\f[R]) and an
additional note field on the right (after the first \f[C]|\f[R]).
This may be worthwhile if you need to do more precise querying and
pivoting by payee or by note.
.SS Account names
.PP
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: \f[C]assets\f[R], \f[C]liabilities\f[R],
\f[C]income\f[R], \f[C]expenses\f[R], and \f[C]equity\f[R].
.PP
Account names may contain single spaces, eg:
\f[C]assets:accounts receivable\f[R].
Because of this, they must always be followed by \f[B]two or more
spaces\f[R] (or newline).
.PP
Account names can be aliased.
.SS Amounts
.PP
After the account name, there is usually an amount.
(Important: between account name and amount, there must be \f[B]two or
more spaces\f[R].)
.PP
hledger\[aq]s amount format is flexible, supporting several
international formats.
Here are some examples.
Amounts have a number (the \[dq]quantity\[dq]):
.IP
.nf
\f[C]
1
\f[R]
.fi
.PP
\&..and usually a currency or commodity name (the \[dq]commodity\[dq]).
This is a symbol, word, or phrase, to the left or right of the quantity,
with or without a separating space:
.IP
.nf
\f[C]
$1
4000 AAPL
\f[R]
.fi
.PP
If the commodity name contains spaces, numbers, or punctuation, it must
be enclosed in double quotes:
.IP
.nf
\f[C]
3 \[dq]no. 42 green apples\[dq]
\f[R]
.fi
.PP
Amounts can be negative.
The minus sign can be written before or after a left-side commodity
symbol:
.IP
.nf
\f[C]
-$1
$-1
\f[R]
.fi
.PP
Scientific E notation is allowed:
.IP
.nf
\f[C]
1E-6
EUR 1E3
\f[R]
.fi
.PP
A decimal mark (decimal point) can be written with a period or a comma:
.IP
.nf
\f[C]
1.23
1,23456780000009
\f[R]
.fi
.SS Digit group marks
.PP
In the integer part of the quantity (left of the decimal mark), groups
of digits can optionally be separated by a \[dq]digit group mark\[dq] -
a space, comma, or period (different from the decimal mark):
.IP
.nf
\f[C]
     $1,000,000.00
  EUR 2.000.000,00
INR 9,99,99,999.00
      1 000 000.9455
\f[R]
.fi
.PP
Note, a number containing a single group mark and no decimal mark is
ambiguous.
Are these group marks or decimal marks ?
.IP
.nf
\f[C]
1,000
1.000
\f[R]
.fi
.PP
hledger will treat them both as decimal marks by default (cf #793).
If you use digit group marks, to prevent confusion and undetected typos
we recommend you write commodity directives at the top of the file to
explicitly declare the decimal mark (and optionally a digit group mark).
Note, these formats (\[dq]amount styles\[dq]) are specific to each
commodity, so if your data uses multiple formats, hledger can handle it:
.IP
.nf
\f[C]
commodity $1,000.00
commodity EUR 1.000,00
commodity INR 9,99,99,999.00
commodity       1 000 000.9455
\f[R]
.fi
.SS Amount display format
.PP
For each commodity, hledger chooses a consistent format to use when
displaying amounts.
(Except price amounts, which are always displayed as written).
The display format is chosen as follows:
.IP \[bu] 2
If there is a commodity directive for the commodity, that format is used
(see examples above).
.IP \[bu] 2
Otherwise the format of the first posting amount in that commodity seen
in the journal is used.
But the number of decimal places (\[dq]precision\[dq]) will be the
maximum from all posting amounts in that commmodity.
.IP \[bu] 2
Or if there are no such amounts in the journal, a default format is used
(like \f[C]$1000.00\f[R]).
.PP
Price amounts, and amounts in \f[C]D\f[R] directives don\[aq]t affect
the amount display format directly, but occasionally they can do so
indirectly.
(Eg when D\[aq]s default commodity is applied to a commodity-less
amount, or when an amountless posting is balanced using a price\[aq]s
commodity, or when -V is used.) If you find this causing problems, use a
commodity directive to set the display format.
.SS Virtual Postings
.PP
When you parenthesise the account name in a posting, we call that a
\f[I]virtual posting\f[R], which means:
.IP \[bu] 2
it is ignored when checking that the transaction is balanced
.IP \[bu] 2
it is excluded from reports when the \f[C]--real/-R\f[R] flag is used,
or the \f[C]real:1\f[R] query.
.PP
You could use this, eg, to set an account\[aq]s opening balance without
needing to use the \f[C]equity:opening balances\f[R] account:
.IP
.nf
\f[C]
1/1 special unbalanced posting to set initial balance
  (assets:checking)   $1000
\f[R]
.fi
.PP
When the account name is bracketed, we call it a \f[I]balanced virtual
posting\f[R].
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 \f[C]--real/-R\f[R] or
\f[C]real:1\f[R].
.IP
.nf
\f[C]
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
\f[R]
.fi
.PP
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.
.SS Balance Assertions
.PP
hledger supports Ledger-style balance assertions in journal files.
These look like, for example, \f[C]= EXPECTEDBALANCE\f[R] following a
posting\[aq]s amount.
Eg here we assert the expected dollar balance in accounts a and b after
each posting:
.IP
.nf
\f[C]
2013/1/1
  a   $1  =$1
  b       =$-1

2013/1/2
  a   $1  =$2
  b  $-1  =$-2
\f[R]
.fi
.PP
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
\f[C]-I/--ignore-assertions\f[R] flag, which can be useful for
troubleshooting or for reading Ledger files.
(Note: this flag currently does not disable balance assignments, below).
.SS Assertions and ordering
.PP
hledger sorts an account\[aq]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.)
.PP
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.
.SS Assertions and included files
.PP
With included 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\[aq]s
balance on the same day, you\[aq]ll have to put the assertion in the
right file.
.SS Assertions and multiple -f options
.PP
Balance assertions don\[aq]t work well across files specified with
multiple -f options.
Use include or concatenate the files instead.
.SS Assertions and commodities
.PP
The asserted balance must be a simple single-commodity amount, and in
fact the assertion checks only this commodity\[aq]s balance within the
(possibly multi-commodity) account balance.
.PD 0
.P
.PD
This is how assertions work in Ledger also.
We could call this a \[dq]partial\[dq] balance assertion.
.PP
To assert the balance of more than one commodity in an account, you can
write multiple postings, each asserting one commodity\[aq]s balance.
.PP
You can make a stronger \[dq]total\[dq] balance assertion by writing a
double equals sign (\f[C]== EXPECTEDBALANCE\f[R]).
This asserts that there are no other unasserted commodities in the
account (or, that their balance is 0).
.IP
.nf
\f[C]
2013/1/1
  a   $1
  a    1\[Eu]
  b  $-1
  c   -1\[Eu]

2013/1/2  ; These assertions succeed
  a    0  =  $1
  a    0  =   1\[Eu]
  b    0 == $-1
  c    0 ==  -1\[Eu]

2013/1/3  ; This assertion fails as \[aq]a\[aq] also contains 1\[Eu]
  a    0 ==  $1
\f[R]
.fi
.PP
It\[aq]s not yet possible to make a complete assertion about a balance
that has multiple commodities.
One workaround is to isolate each commodity into its own subaccount:
.IP
.nf
\f[C]
2013/1/1
  a:usd   $1
  a:euro   1\[Eu]
  b

2013/1/2
  a        0 ==  0
  a:usd    0 == $1
  a:euro   0 ==  1\[Eu]
\f[R]
.fi
.SS Assertions and prices
.PP
Balance assertions ignore transaction prices, and should normally be
written without one:
.IP
.nf
\f[C]
2019/1/1
  (a)     $1 \[at] \[Eu]1 = $1
\f[R]
.fi
.PP
We do allow prices to be written there, however, and print shows them,
even though they don\[aq]t affect whether the assertion passes or fails.
This is for backward compatibility (hledger\[aq]s close command used to
generate balance assertions with prices), and because balance
\f[I]assignments\f[R] do use them (see below).
.SS Assertions and subaccounts
.PP
The balance assertions above (\f[C]=\f[R] and \f[C]==\f[R]) do not count
the balance from subaccounts; they check the account\[aq]s exclusive
balance only.
You can assert the balance including subaccounts by writing \f[C]=*\f[R]
or \f[C]==*\f[R], eg:
.IP
.nf
\f[C]
2019/1/1
  equity:opening balances
  checking:a       5
  checking:b       5
  checking         1  ==* 11
\f[R]
.fi
.SS Assertions and virtual postings
.PP
Balance assertions are checked against all postings, both real and
virtual.
They are not affected by the \f[C]--real/-R\f[R] flag or \f[C]real:\f[R]
query.
.SS Assertions and precision
.PP
Balance assertions compare the exactly calculated amounts, which are not
always what is shown by reports.
Eg a commodity directive may limit the display precision, but this will
not affect balance assertions.
Balance assertion failure messages show exact amounts.
.SS Balance Assignments
.PP
Ledger-style balance assignments are also supported.
These are like 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:
.IP
.nf
\f[C]
; 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
\f[R]
.fi
.PP
or when adjusting a balance to reality:
.IP
.nf
\f[C]
; no cash left; update balance, record any untracked spending as a generic expense
2016/1/15
  assets:cash    = $0
  expenses:misc
\f[R]
.fi
.PP
The calculated amount depends on the account\[aq]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.
.SS Balance assignments and prices
.PP
A transaction price in a balance assignment will cause the calculated
amount to have that price attached:
.IP
.nf
\f[C]
2019/1/1
  (a)             = $1 \[at] \[Eu]2
\f[R]
.fi
.IP
.nf
\f[C]
$ hledger print --explicit
2019/01/01
    (a)         $1 \[at] \[Eu]2 = $1 \[at] \[Eu]2
\f[R]
.fi
.SS Transaction prices
.PP
Within a transaction, you can note an amount\[aq]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.
Note transaction prices are fixed at the time of the transaction, and do
not change over time.
See also market prices, which represent prevailing exchange rates on a
certain date.
.PP
There are several ways to record a transaction price:
.IP "1." 3
Write the price per unit, as \f[C]\[at] UNITPRICE\f[R] after the amount:
.RS 4
.IP
.nf
\f[C]
2009/1/1
  assets:euros     \[Eu]100 \[at] $1.35  ; one hundred euros purchased at $1.35 each
  assets:dollars                 ; balancing amount is -$135.00
\f[R]
.fi
.RE
.IP "2." 3
Write the total price, as \f[C]\[at]\[at] TOTALPRICE\f[R] after the
amount:
.RS 4
.IP
.nf
\f[C]
2009/1/1
  assets:euros     \[Eu]100 \[at]\[at] $135  ; one hundred euros purchased at $135 for the lot
  assets:dollars
\f[R]
.fi
.RE
.IP "3." 3
Specify amounts for all postings, using exactly two commodities, and let
hledger infer the price that balances the transaction:
.RS 4
.IP
.nf
\f[C]
2009/1/1
  assets:euros     \[Eu]100          ; one hundred euros purchased
  assets:dollars  $-135          ; for $135
\f[R]
.fi
.RE
.PP
(Ledger users: Ledger uses a different syntax for fixed prices,
\f[C]{=UNITPRICE}\f[R], which hledger currently ignores).
.PP
Use the \f[C]-B/--cost\f[R] flag to convert amounts to their transaction
price\[aq]s commodity, if any.
(mnemonic: \[dq]B\[dq] is from \[dq]cost Basis\[dq], as in Ledger).
Eg here is how -B affects the balance report for the example above:
.IP
.nf
\f[C]
$ hledger bal -N --flat
               $-135  assets:dollars
                \[Eu]100  assets:euros
$ hledger bal -N --flat -B
               $-135  assets:dollars
                $135  assets:euros    # <- the euros\[aq] cost
\f[R]
.fi
.PP
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\[aq]s postings are reversed, while the transaction is
equivalent, -B shows something different:
.IP
.nf
\f[C]
2009/1/1
  assets:dollars  $-135              ; 135 dollars sold
  assets:euros     \[Eu]100              ; for 100 euros
\f[R]
.fi
.IP
.nf
\f[C]
$ hledger bal -N --flat -B
               \[Eu]-100  assets:dollars  # <- the dollars\[aq] selling price
                \[Eu]100  assets:euros
\f[R]
.fi
.SS Comments
.PP
Lines in the journal beginning with a semicolon (\f[C];\f[R]) or hash
(\f[C]#\f[R]) or star (\f[C]*\f[R]) 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.)
.PP
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
(\f[C];\f[R]).
.PP
Some examples:
.IP
.nf
\f[C]
# a file comment

; also a file comment

comment
This is a multiline file comment,
which continues until a line
where the \[dq]end comment\[dq] 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)
\f[R]
.fi
.PP
You can also comment larger regions of a file using \f[C]comment\f[R]
and \f[C]end comment\f[R] directives.
.SS Tags
.PP
Tags are a way to add extra labels or labelled data to postings and
transactions, which you can then search or pivot on.
.PP
A simple tag is a word (which may contain hyphens) followed by a full
colon, written inside a transaction or posting comment line:
.IP
.nf
\f[C]
2017/1/16 bought groceries  ; sometag:
\f[R]
.fi
.PP
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:
.IP
.nf
\f[C]
    expenses:food    $10 ; a-posting-tag: the tag value
\f[R]
.fi
.PP
Note this means hledger\[aq]s tag values can not contain commas or
newlines.
Ending at commas means you can write multiple short tags on one line,
comma separated:
.IP
.nf
\f[C]
    assets:checking  ; a comment containing tag1:, tag2: some value ...
\f[R]
.fi
.PP
Here,
.IP \[bu] 2
\[dq]\f[C]a comment containing\f[R]\[dq] is just comment text, not a tag
.IP \[bu] 2
\[dq]\f[C]tag1\f[R]\[dq] is a tag with no value
.IP \[bu] 2
\[dq]\f[C]tag2\f[R]\[dq] is another tag, whose value is
\[dq]\f[C]some value ...\f[R]\[dq]
.PP
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 (\f[C]A\f[R],
\f[C]TAG2\f[R], \f[C]third-tag\f[R]) and the posting has four (those
plus \f[C]posting-tag\f[R]):
.IP
.nf
\f[C]
1/1 a transaction  ; A:, TAG2:
    ; third-tag: a third transaction tag, <- with a value
    (a)  $1  ; posting-tag:
\f[R]
.fi
.PP
Tags are like Ledger\[aq]s metadata feature, except hledger\[aq]s tag
values are simple strings.
.SS Directives
.PP
A directive is a line in the journal beginning with a special keyword,
that influences how the journal is processed.
hledger\[aq]s directives are based on a subset of Ledger\[aq]s, but
there are many differences (and also some differences between hledger
versions).
.PP
Directives\[aq] behaviour and interactions can get a little bit complex,
so here is a table summarising the directives and their effects, with
links to more detailed docs.
.PP
.TS
tab(@);
lw(7.8n) lw(8.6n) lw(7.0n) lw(27.8n) lw(18.8n).
T{
directive
T}@T{
end directive
T}@T{
subdirectives
T}@T{
purpose
T}@T{
can affect (as of 2018/06)
T}
_
T{
\f[C]account\f[R]
T}@T{
T}@T{
any text
T}@T{
document account names, declare account types & display order
T}@T{
all entries in all files, before or after
T}
T{
\f[C]alias\f[R]
T}@T{
\f[C]end aliases\f[R]
T}@T{
T}@T{
rewrite account names
T}@T{
following inline/included entries until end of current file or end
directive
T}
T{
\f[C]apply account\f[R]
T}@T{
\f[C]end apply account\f[R]
T}@T{
T}@T{
prepend a common parent to account names
T}@T{
following inline/included entries until end of current file or end
directive
T}
T{
\f[C]comment\f[R]
T}@T{
\f[C]end comment\f[R]
T}@T{
T}@T{
ignore part of journal
T}@T{
following inline/included entries until end of current file or end
directive
T}
T{
\f[C]commodity\f[R]
T}@T{
T}@T{
\f[C]format\f[R]
T}@T{
declare a commodity and its number notation & display style
T}@T{
number notation: following entries in that commodity in all files;
display style: amounts of that commodity in reports
T}
T{
\f[C]D\f[R]
T}@T{
T}@T{
T}@T{
declare a commodity, number notation & display style for commodityless
amounts
T}@T{
commodity: all commodityless entries in all files; number notation:
following commodityless entries and entries in that commodity in all
files; display style: amounts of that commodity in reports
T}
T{
\f[C]include\f[R]
T}@T{
T}@T{
T}@T{
include entries/directives from another file
T}@T{
what the included directives affect
T}
T{
\f[C]P\f[R]
T}@T{
T}@T{
T}@T{
declare a market price for a commodity
T}@T{
amounts of that commodity in reports, when -V is used
T}
T{
\f[C]Y\f[R]
T}@T{
T}@T{
T}@T{
declare a year for yearless dates
T}@T{
following inline/included entries until end of current file
T}
.TE
.PP
And some definitions:
.PP
.TS
tab(@);
lw(8.9n) lw(61.1n).
T{
subdirective
T}@T{
optional indented directive line immediately following a parent
directive
T}
T{
number notation
T}@T{
how to interpret numbers when parsing journal entries (the identity of
the decimal separator character).
(Currently each commodity can have its own notation, even in the same
file.)
T}
T{
display style
T}@T{
how to display amounts of a commodity in reports (symbol side and
spacing, digit groups, decimal separator, decimal places)
T}
T{
directive scope
T}@T{
which entries and (when there are multiple files) which files are
affected by a directive
T}
.TE
.PP
As you can see, directives vary in which journal entries and files they
affect, and whether they are focussed on input (parsing) or output
(reports).
Some directives have multiple effects.
.PP
If you have a journal made up of multiple files, or pass multiple -f
options on the command line, note that directives which affect input
typically last only until the end of their defining file.
This provides more simplicity and predictability, eg reports are not
changed by writing file options in a different order.
It can be surprising at times though.
.SS Comment blocks
.PP
A line containing just \f[C]comment\f[R] starts a commented region of
the file, and a line containing just \f[C]end comment\f[R] (or the end
of the current file) ends it.
See also comments.
.SS Including other files
.PP
You can pull in the content of additional files by writing an include
directive, like this:
.IP
.nf
\f[C]
include path/to/file.journal
\f[R]
.fi
.PP
If the path does not begin with a slash, it is relative to the current
file.
The include file path may contain common glob patterns (e.g.
\f[C]*\f[R]).
.PP
The \f[C]include\f[R] directive can only be used in journal files.
It can include journal, timeclock or timedot files, but not CSV files.
.SS Default year
.PP
You can set a default year to be used for subsequent dates which
don\[aq]t specify a year.
This is a line beginning with \f[C]Y\f[R] followed by the year.
Eg:
.IP
.nf
\f[C]
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
\f[R]
.fi
.SS Declaring commodities
.PP
The \f[C]commodity\f[R] directive has several functions:
.IP "1." 3
It declares commodities which may be used in the journal.
This is currently not enforced, but can serve as documentation.
.IP "2." 3
It declares what decimal mark character to expect when parsing input -
useful to disambiguate international number formats in your data.
(Without this, hledger will parse both \f[C]1,000\f[R] and
\f[C]1.000\f[R] as 1).
.IP "3." 3
It declares the amount display format to use in output - decimal and
digit group marks, number of decimal places, symbol placement etc.
.PP
You are likely to run into one of the problems solved by commodity
directives, sooner or later, so it\[aq]s a good idea to just always use
them to declare your commodities.
.PP
A commodity directive is just the word \f[C]commodity\f[R] followed by
an amount.
It may be written on a single line, like this:
.IP
.nf
\f[C]
; 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
\f[R]
.fi
.PP
or on multiple lines, using the \[dq]format\[dq] subdirective.
(In this case the commodity symbol appears twice and should be the same
in both places.):
.IP
.nf
\f[C]
; 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 1,00,00,000.00
\f[R]
.fi
.PP
The quantity of the amount does not matter; only the format is
significant.
The number must include a decimal mark: either a period or a comma,
followed by 0 or more decimal digits.
.SS Default commodity
.PP
The \f[C]D\f[R] 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\[aq]s default commodity directive.) The
commodity and display format will be applied to all subsequent
commodity-less amounts, or until the next \f[C]D\f[R] directive.
.IP
.nf
\f[C]
; 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
\f[R]
.fi
.PP
As with the \f[C]commodity\f[R] directive, the amount must always be
written with a decimal point.
.SS Market prices
.PP
The \f[C]P\f[R] directive declares a market price, which is an exchange
rate between two commodities on a certain date.
(In Ledger, they are called \[dq]historical prices\[dq].) These are
often obtained from a stock exchange, cryptocurrency exchange, or the
foreign exchange market.
.PP
Here is the format:
.IP
.nf
\f[C]
P DATE COMMODITYA COMMODITYBAMOUNT
\f[R]
.fi
.IP \[bu] 2
DATE is a simple date
.IP \[bu] 2
COMMODITYA is the symbol of the commodity being priced
.IP \[bu] 2
COMMODITYBAMOUNT is an amount (symbol and quantity) in a second
commodity, giving the price in commodity B of one unit of commodity A.
.PP
These two market price directives say that one euro was worth 1.35 US
dollars during 2009, and $1.40 from 2010 onward:
.IP
.nf
\f[C]
P 2009/1/1 \[Eu] $1.35
P 2010/1/1 \[Eu] $1.40
\f[R]
.fi
.PP
The \f[C]-V/--value\f[R] flag can be used to convert reported amounts to
another commodity using these prices.
.SS Declaring accounts
.PP
\f[C]account\f[R] directives can be used to pre-declare accounts.
Though not required, they can provide several benefits:
.IP \[bu] 2
They can document your intended chart of accounts, providing a
reference.
.IP \[bu] 2
They can store extra information about accounts (account numbers, notes,
etc.)
.IP \[bu] 2
They can help hledger know your accounts\[aq] types (asset, liability,
equity, revenue, expense), useful for reports like balancesheet and
incomestatement.
.IP \[bu] 2
They control account display order in reports, allowing non-alphabetic
sorting (eg Revenues to appear above Expenses).
.IP \[bu] 2
They help with account name completion in the add command, hledger-iadd,
hledger-web, ledger-mode etc.
.PP
The simplest form is just the word \f[C]account\f[R] followed by a
hledger-style account name, eg:
.IP
.nf
\f[C]
account assets:bank:checking
\f[R]
.fi
.SS Account comments
.PP
Comments, beginning with a semicolon, optionally including tags, can be
written after the account name, and/or on following lines.
Eg:
.IP
.nf
\f[C]
account assets:bank:checking  ; a comment
  ; another comment
  ; acctno:12345, a tag
\f[R]
.fi
.PP
Tip: comments on the same line require hledger 1.12+.
If you need your journal to be compatible with older hledger versions,
write comments on the next line instead.
.SS Account subdirectives
.PP
We also allow (and ignore) Ledger-style indented subdirectives, just for
compatibility.:
.IP
.nf
\f[C]
account assets:bank:checking
  format blah blah  ; <- subdirective, ignored
\f[R]
.fi
.PP
Here is the full syntax of account directives:
.IP
.nf
\f[C]
account ACCTNAME  [ACCTTYPE] [;COMMENT]
  [;COMMENTS]
  [LEDGER-STYLE SUBDIRECTIVES, IGNORED]
\f[R]
.fi
.SS Account types
.PP
hledger recognises five types (or classes) of account: Asset, Liability,
Equity, Revenue, Expense.
This is used by a few accounting-aware reports such as balancesheet,
incomestatement and cashflow.
.SS Auto-detected account types
.PP
If you name your top-level accounts with some variation of
\f[C]assets\f[R], \f[C]liabilities\f[R]/\f[C]debts\f[R],
\f[C]equity\f[R], \f[C]revenues\f[R]/\f[C]income\f[R], or
\f[C]expenses\f[R], their types are detected automatically.
.SS Account types declared with tags
.PP
More generally, you can declare an account\[aq]s type with an account
directive, by writing a \f[C]type:\f[R] tag in a comment, followed by
one of the words \f[C]Asset\f[R], \f[C]Liability\f[R], \f[C]Equity\f[R],
\f[C]Revenue\f[R], \f[C]Expense\f[R], or one of the letters
\f[C]ALERX\f[R] (case insensitive):
.IP
.nf
\f[C]
account assets       ; type:Asset
account liabilities  ; type:Liability
account equity       ; type:Equity
account revenues     ; type:Revenue
account expenses     ; type:Expenses
\f[R]
.fi
.SS Account types declared with account type codes
.PP
Or, you can write one of those letters separated from the account name
by two or more spaces, but this should probably be considered deprecated
as of hledger 1.13:
.IP
.nf
\f[C]
account assets       A
account liabilities  L
account equity       E
account revenues     R
account expenses     X
\f[R]
.fi
.SS Overriding auto-detected types
.PP
If you ever override the types of those auto-detected english account
names mentioned above, you might need to help the reports a bit.
Eg:
.IP
.nf
\f[C]
; make \[dq]liabilities\[dq] not have the liability type - who knows why
account liabilities  ; type:E

; we need to ensure some other account has the liability type, 
; otherwise balancesheet would still show \[dq]liabilities\[dq] under Liabilities 
account -            ; type:L
\f[R]
.fi
.SS Account display order
.PP
Account directives also set the order in which accounts are displayed,
eg in reports, the hledger-ui accounts screen, and the hledger-web
sidebar.
By default accounts are listed in alphabetical order.
But if you have these account directives in the journal:
.IP
.nf
\f[C]
account assets
account liabilities
account equity
account revenues
account expenses
\f[R]
.fi
.PP
you\[aq]ll see those accounts displayed in declaration order, not
alphabetically:
.IP
.nf
\f[C]
$ hledger accounts -1
assets
liabilities
equity
revenues
expenses
\f[R]
.fi
.PP
Undeclared accounts, if any, are displayed last, in alphabetical order.
.PP
Note that sorting is done at each level of the account tree (within each
group of sibling accounts under the same parent).
And currently, this directive:
.IP
.nf
\f[C]
account other:zoo
\f[R]
.fi
.PP
would influence the position of \f[C]zoo\f[R] among
\f[C]other\f[R]\[aq]s subaccounts, but not the position of
\f[C]other\f[R] among the top-level accounts.
This means: - you will sometimes declare parent accounts (eg
\f[C]account other\f[R] above) that you don\[aq]t intend to post to,
just to customize their display order - sibling accounts stay together
(you couldn\[aq]t display \f[C]x:y\f[R] in between \f[C]a:b\f[R] and
\f[C]a:c\f[R]).
.SS Rewriting accounts
.PP
You can define account alias rules which rewrite your account names, or
parts of them, before generating reports.
This can be useful for:
.IP \[bu] 2
expanding shorthand account names to their full form, allowing easier
data entry and a less verbose journal
.IP \[bu] 2
adapting old journals to your current chart of accounts
.IP \[bu] 2
experimenting with new account organisations, like a new hierarchy or
combining two accounts into one
.IP \[bu] 2
customising reports
.PP
Account aliases also rewrite account names in account directives.
They do not affect account names being entered via hledger add or
hledger-web.
.PP
See also Rewrite account names.
.SS Basic aliases
.PP
To set an account alias, use the \f[C]alias\f[R] directive in your
journal file.
This affects all subsequent journal entries in the current file or its
included files.
The spaces around the = are optional:
.IP
.nf
\f[C]
alias OLD = NEW
\f[R]
.fi
.PP
Or, you can use the \f[C]--alias \[aq]OLD=NEW\[aq]\f[R] option on the
command line.
This affects all entries.
It\[aq]s useful for trying out aliases interactively.
.PP
OLD and NEW are case sensitive full account names.
hledger will replace any occurrence of the old account name with the new
one.
Subaccounts are also affected.
Eg:
.IP
.nf
\f[C]
alias checking = assets:bank:wells fargo:checking
; rewrites \[dq]checking\[dq] to \[dq]assets:bank:wells fargo:checking\[dq], or \[dq]checking:a\[dq] to \[dq]assets:bank:wells fargo:checking:a\[dq]
\f[R]
.fi
.SS Regex aliases
.PP
There is also a more powerful variant that uses a regular expression,
indicated by the forward slashes:
.IP
.nf
\f[C]
alias /REGEX/ = REPLACEMENT
\f[R]
.fi
.PP
or \f[C]--alias \[aq]/REGEX/=REPLACEMENT\[aq]\f[R].
.PP
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:
.IP
.nf
\f[C]
alias /\[ha](.+):bank:([\[ha]:]+)(.*)/ = \[rs]1:\[rs]2 \[rs]3
; rewrites \[dq]assets:bank:wells fargo:checking\[dq] to  \[dq]assets:wells fargo checking\[dq]
\f[R]
.fi
.PP
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.
.SS Combining aliases
.PP
You can define as many aliases as you like, using journal directives
and/or command line options.
.PP
Recursive aliases - where an account name is rewritten by one alias,
then by another alias, and so on - are allowed.
Each alias sees the effect of previously applied aliases.
.PP
In such cases it can be important to understand which aliases will be
applied and in which order.
For (each account name in) each journal entry, we apply:
.IP "1." 3
\f[C]alias\f[R] directives preceding the journal entry, most recently
parsed first (ie, reading upward from the journal entry, bottom to top)
.IP "2." 3
\f[C]--alias\f[R] options, in the order they appeared on the command
line (left to right).
.PP
In other words, for (an account name in) a given journal entry:
.IP \[bu] 2
the nearest alias declaration before/above the entry is applied first
.IP \[bu] 2
the next alias before/above that will be be applied next, and so on
.IP \[bu] 2
aliases defined after/below the entry do not affect it.
.PP
This gives nearby aliases precedence over distant ones, and helps
provide semantic stability - aliases will keep working the same way
independent of which files are being read and in which order.
.PP
In case of trouble, adding \f[C]--debug=6\f[R] to the command line will
show which aliases are being applied when.
.SS \f[C]end aliases\f[R]
.PP
You can clear (forget) all currently defined aliases with the
\f[C]end aliases\f[R] directive:
.IP
.nf
\f[C]
end aliases
\f[R]
.fi
.SS Default parent account
.PP
You can specify a parent account which will be prepended to all accounts
within a section of the journal.
Use the \f[C]apply account\f[R] and \f[C]end apply account\f[R]
directives like so:
.IP
.nf
\f[C]
apply account home

2010/1/1
    food    $10
    cash

end apply account
\f[R]
.fi
.PP
which is equivalent to:
.IP
.nf
\f[C]
2010/01/01
    home:food           $10
    home:cash          $-10
\f[R]
.fi
.PP
If \f[C]end apply account\f[R] is omitted, the effect lasts to the end
of the file.
Included files are also affected, eg:
.IP
.nf
\f[C]
apply account business
include biz.journal
end apply account
apply account personal
include personal.journal
\f[R]
.fi
.PP
Prior to hledger 1.0, legacy \f[C]account\f[R] and \f[C]end\f[R]
spellings were also supported.
.PP
A default parent account also affects account directives.
It does not affect account names being entered via hledger add or
hledger-web.
If account aliases are present, they are applied after the default
parent account.
.SS Periodic transactions
.PP
Periodic transaction rules describe transactions that recur.
They allow hledger to generate temporary future transactions to help
with forecasting, so you don\[aq]t have to write out each one in the
journal, and it\[aq]s easy to try out different forecasts.
Secondly, they are also used to define the budgets shown in budget
reports.
.PP
Periodic transactions can be a little tricky, so before you use them,
read this whole section - or at least these tips:
.IP "1." 3
Two spaces accidentally added or omitted will cause you trouble - read
about this below.
.IP "2." 3
For troubleshooting, show the generated transactions with
\f[C]hledger print --forecast tag:generated\f[R] or
\f[C]hledger register --forecast tag:generated\f[R].
.IP "3." 3
Forecasted transactions will begin only after the last non-forecasted
transaction\[aq]s date.
.IP "4." 3
Forecasted transactions will end 6 months from today, by default.
See below for the exact start/end rules.
.IP "5." 3
period expressions can be tricky.
Their documentation needs improvement, but is worth studying.
.IP "6." 3
Some period expressions with a repeating interval must begin on a
natural boundary of that interval.
Eg in \f[C]weekly from DATE\f[R], DATE must be a monday.
\f[C]\[ti] weekly from 2019/10/1\f[R] (a tuesday) will give an error.
.IP "7." 3
Other period expressions with an interval are automatically expanded to
cover a whole number of that interval.
(This is done to improve reports, but it also affects periodic
transactions.
Yes, it\[aq]s a bit inconsistent with the above.) Eg:
\f[C]\[ti] every 10th day of month from 2020/01\f[R], which is
equivalent to \f[C]\[ti] every 10th day of month from 2020/01/01\f[R],
will be adjusted to start on 2019/12/10.
.SS Periodic rule syntax
.PP
A periodic transaction rule looks like a normal journal entry, with the
date replaced by a tilde (\f[C]\[ti]\f[R]) followed by a period
expression (mnemonic: \f[C]\[ti]\f[R] looks like a recurring sine
wave.):
.IP
.nf
\f[C]
\[ti] monthly
    expenses:rent          $2000
    assets:bank:checking
\f[R]
.fi
.PP
There is an additional constraint on the period expression: the start
date must fall on a natural boundary of the interval.
Eg \f[C]monthly from 2018/1/1\f[R] is valid, but
\f[C]monthly from 2018/1/15\f[R] is not.
.PP
Partial or relative dates (M/D, D, tomorrow, last week) in the period
expression can work (useful or not).
They will be relative to today\[aq]s date, unless a Y default year
directive is in effect, in which case they will be relative to Y/1/1.
.SS Two spaces between period expression and description!
.PP
If the period expression is followed by a transaction description, these
must be separated by \f[B]two or more spaces\f[R].
This helps hledger know where the period expression ends, so that
descriptions can not accidentally alter their meaning, as in this
example:
.IP
.nf
\f[C]
; 2 or more spaces needed here, so the period is not understood as \[dq]every 2 months in 2020\[dq]
;               ||
;               vv
\[ti] every 2 months  in 2020, we will review
    assets:bank:checking   $1500
    income:acme inc
\f[R]
.fi
.PP
So,
.IP \[bu] 2
Do write two spaces between your period expression and your transaction
description, if any.
.IP \[bu] 2
Don\[aq]t accidentally write two spaces in the middle of your period
expression.
.SS Forecasting with periodic transactions
.PP
With the \f[C]--forecast\f[R] flag, each periodic transaction rule
generates future transactions recurring at the specified interval.
These are not saved in the journal, but appear in all reports.
They will look like normal transactions, but with an extra tag:
.IP \[bu] 2
\f[C]generated-transaction:\[ti] PERIODICEXPR\f[R] - shows that this was
generated by a periodic transaction rule, and the period
.PP
There is also a hidden tag, with an underscore prefix, which does not
appear in hledger\[aq]s output:
.IP \[bu] 2
\f[C]_generated-transaction:\[ti] PERIODICEXPR\f[R]
.PP
This can be used to match transactions generated \[dq]just now\[dq],
rather than generated in the past and saved to the journal.
.PP
Forecast transactions start on the first occurrence, and end on the last
occurrence, of their interval within the forecast period.
The forecast period:
.IP \[bu] 2
begins on the later of
.RS 2
.IP \[bu] 2
the report start date if specified with -b/-p/date:
.IP \[bu] 2
the day after the latest normal (non-periodic) transaction in the
journal, or today if there are no normal transactions.
.RE
.IP \[bu] 2
ends on the report end date if specified with -e/-p/date:, or 180 days
from today.
.PP
where \[dq]today\[dq] means the current date at report time.
The \[dq]later of\[dq] rule ensures that forecast transactions do not
overlap normal transactions in time; they will begin only after normal
transactions end.
.PP
Forecasting can be useful for estimating balances into the future, and
experimenting with different scenarios.
Note the start date logic means that forecasted transactions are
automatically replaced by normal transactions as you add those.
.PP
Forecasting can also help with data entry: describe most of your
transactions with periodic rules, and every so often copy the output of
\f[C]print --forecast\f[R] to the journal.
.PP
You can generate one-time transactions too: just write a period
expression specifying a date with no report interval.
(You could also write a normal transaction with a future date, but
remember this disables forecast transactions on previous dates.)
.SS Budgeting with periodic transactions
.PP
With the \f[C]--budget\f[R] flag, currently supported by the balance
command, each periodic transaction rule declares recurring budget goals
for the specified accounts.
Eg the first example above declares a goal of spending $2000 on rent
(and also, a goal of depositing $2000 into checking) every month.
Goals and actual performance can then be compared in budget reports.
.PP
For more details, see: balance: Budget report and Budgeting and
Forecasting.
.PP
.SS Auto postings / transaction modifiers
.PP
Transaction modifier rules, AKA auto posting rules, describe changes to
be applied automatically to certain matched transactions.
Currently just one kind of change is possible - adding extra postings,
which we call \[dq]automated postings\[dq] or just \[dq]auto
postings\[dq].
These rules become active when you use the \f[C]--auto\f[R] flag.
.PP
A transaction modifier rule looks much like a normal transaction except
the first line is an equals sign followed by a query that matches
certain postings (mnemonic: \f[C]=\f[R] suggests matching).
And each \[dq]posting\[dq] is actually a posting-generating rule:
.IP
.nf
\f[C]
= QUERY
    ACCT  AMT
    ACCT  [AMT]
    ...
\f[R]
.fi
.PP
These posting-generating rules look like normal postings, except the
amount can be:
.IP \[bu] 2
a normal amount with a commodity symbol, eg \f[C]$2\f[R].
This will be used as-is.
.IP \[bu] 2
a number, eg \f[C]2\f[R].
The commodity symbol (if any) from the matched posting will be added to
this.
.IP \[bu] 2
a numeric multiplier, eg \f[C]*2\f[R] (a star followed by a number N).
The matched posting\[aq]s amount (and total price, if any) will be
multiplied by N.
.IP \[bu] 2
a multiplier with a commodity symbol, eg \f[C]*$2\f[R] (a star, number
N, and symbol S).
The matched posting\[aq]s amount will be multiplied by N, and its
commodity symbol will be replaced with S.
.PP
These rules have global effect - a rule appearing anywhere in your data
can potentially affect any transaction, including transactions recorded
above it or in another file.
.PP
Some examples:
.IP
.nf
\f[C]
; every time I buy food, schedule a dollar donation
= expenses:food
    (liabilities:charity)   $-1

; when I buy a gift, also deduct that amount from a budget envelope subaccount
= expenses:gifts
    assets:checking:gifts  *-1
    assets:checking         *1

2017/12/1
  expenses:food    $10
  assets:checking

2017/12/14
  expenses:gifts   $20
  assets:checking
\f[R]
.fi
.IP
.nf
\f[C]
$ hledger print --auto
2017/12/01
    expenses:food              $10
    assets:checking
    (liabilities:charity)      $-1

2017/12/14
    expenses:gifts             $20
    assets:checking
    assets:checking:gifts     -$20
    assets:checking            $20
\f[R]
.fi
.SS Auto postings and dates
.PP
A posting date (or secondary date) in the matched posting, or (taking
precedence) a posting date in the auto posting rule itself, will also be
used in the generated posting.
.SS Auto postings and transaction balancing / inferred amounts / balance assertions
.PP
Currently, transaction modifiers are applied / auto postings are added:
.IP \[bu] 2
after missing amounts are inferred, and transactions are checked for
balancedness,
.IP \[bu] 2
but before balance assertions are checked.
.PP
Note this means that journal entries must be balanced both before and
after auto postings are added.
This changed in hledger 1.12+; see #893 for background.
.SS Auto posting tags
.PP
Postings added by transaction modifiers will have some extra tags:
.IP \[bu] 2
\f[C]generated-posting:= QUERY\f[R] - shows this was generated by an
auto posting rule, and the query
.IP \[bu] 2
\f[C]_generated-posting:= QUERY\f[R] - a hidden tag, which does not
appear in hledger\[aq]s output.
This can be used to match postings generated \[dq]just now\[dq], rather
than generated in the past and saved to the journal.
.PP
Also, any transaction that has been changed by transaction modifier
rules will have these tags added:
.IP \[bu] 2
\f[C]modified:\f[R] - this transaction was modified
.IP \[bu] 2
\f[C]_modified:\f[R] - a hidden tag not appearing in the comment; this
transaction was modified \[dq]just now\[dq].
.SH EDITOR SUPPORT
.PP
Helper modes exist for popular text editors, which make working with
journal files easier.
They add colour, formatting, tab completion, and helpful commands, and
are quite recommended if you edit your journal with a text editor.
They include ledger-mode or hledger-mode for Emacs, vim-ledger for Vim,
hledger-vscode for Visual Studio Code, and others.
See the Editor configuration at hledger.org for the latest information.


.SH "REPORTING BUGS"
Report bugs at http://bugs.hledger.org
(or on the #hledger IRC channel or hledger mail list)

.SH AUTHORS
Simon Michael <simon@joyful.com> and contributors

.SH COPYRIGHT

Copyright (C) 2007-2019 Simon Michael.
.br
Released under GNU GPL v3 or later.

.SH SEE ALSO
hledger(1), hledger\-ui(1), hledger\-web(1), hledger\-api(1),
hledger_csv(5), hledger_journal(5), hledger_timeclock(5), hledger_timedot(5),
ledger(1)

http://hledger.org