journal format

This doc is for version 1.10.99 (dev).

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. 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, so hledger can work with compatible 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 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.

Here’s an example:

; 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

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 in column 0. This can be followed by any of the following, separated by spaces:

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:

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, 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, 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.

2010/2/23=2/19 movie ticket
          expenses:cinema                   $10
          assets:checking
$ hledger register checking
        2010/02/23 movie ticket         assets:checking                $-10         $-10
$ 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 containing a tag (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:

2015/5/30
            expenses:food     $10   ; food purchased on saturday 5/30
            assets:checking         ; bank cleared it on monday, date:6/1
$ hledger -f t.j register food
        2015/05/30                      expenses:food                  $10           $10
$ hledger -f t.j register checking
        2015/06/01                      assets:checking               $-10          $-10

DATE should be a simple date; 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; 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.

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 and 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.

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
EUR 1E3
1000E-6s

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

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:

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, which are always formatted as written). The display format is chosen as follows:

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:

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

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.

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 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:

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, 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 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:

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:

$ 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. They are not affected by the --real/-R flag or real: query.

Balance Assignments

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:

; 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:

; 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.

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. 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.

There are several ways to record a transaction price:

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

    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:

    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:

    2009/1/1
              assets:euros     €100          ; one hundred euros purchased
              assets:dollars  $-135          ; for $135

(Ledger users: Ledger uses a different syntax for fixed prices, {=UNITPRICE}, which hledger currently ignores).

Use the -B/--cost flag to convert amounts to their transaction price’s commodity, if any. (mnemonic: “B” is from “cost Basis”, as in Ledger). Eg here is how -B affects the balance report for the example above:

$ 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:

2009/1/1
          assets:dollars  $-135               ; 135 dollars sold
          assets:euros     €100               ; for 100 euros
$ hledger bal -N --flat -B
                       €-100  assets:dollars  # <- the dollars' selling price
                        €100  assets:euros

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.)

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:

# 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)

You can also comment larger regions of a file using comment and end comment directives.

Tags

Tags are a way to add extra labels or labelled data to postings and transactions, which you can then search or pivot on.

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

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:

    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:

    assets:checking       ; a comment containing tag1:, tag2: some value ...

Here,

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):

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 feature, except hledger’s tag values are simple strings.

Directives

A directive is a line in the journal beginning with a special keyword, that influences how the journal is processed. hledger’s directives are based on a subset of Ledger’s, but there are many differences (and also some differences between hledger versions).

Directives’ 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.

directive end directive subdirectives purpose can affect (as of 2018/06)
account any text declare an account name & optional account code account code: balance reports (except balance single-column mode)
alias end aliases rewrite account names following inline/included entries until end of current file or end directive
apply account end apply account prepend a common parent to account names following inline/included entries until end of current file or end directive
comment end comment ignore part of journal following inline/included entries until end of current file or end directive
commodity format declare a commodity and its number notation & display style number notation: following entries in that commodity in all files;
display style: amounts of that commodity in reports
D declare a commodity, number notation & display style for commodityless amounts 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
include include entries/directives from another file what the included directives affect
P declare a market price for a commodity amounts of that commodity in reports, when -V is used
Y declare a year for yearless dates following inline/included entries until end of current file

And some definitions:

subdirective optional indented directive or unparsed text lines immediately following a parent directive
account code numeric code influencing account display order in most balance reports
number notation 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.)
display style how to display amounts of a commodity in reports (symbol side and spacing, digit groups, decimal separator, decimal places)
directive scope which entries and (when there are multiple files) which files are affected by a directive

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.

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.

Comment blocks

A line containing just comment starts a commented region of the file, and a line containing just end comment (or the end of the current file) ends it. See also comments.

Including other files

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

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.

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:

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

Declaring commodities

The commodity directive declares commodities which may be used in the journal (though currently we do not enforce this). It may be written on a single line, like this:

; 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:

; 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

Commodity directives have a second purpose: they define the standard display format for amounts in the commodity. Normally the display format is inferred from journal entries, but this can be unpredictable; declaring it with a commodity directive overrides this and removes ambiguity. Towards this end, amounts in commodity directives must always be written with a decimal point (a period or comma, followed by 0 or more decimal digits).

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.

# 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

As with the commodity directive, the amount must always be written with a decimal point.

Market prices

The P directive declares a market price, which is an exchange rate between two commodities on a certain date. (In Ledger, they are called “historical prices”.) These are often obtained from a stock exchange, cryptocurrency exchange, or the foreign exchange market.

Here is the format:

P DATE COMMODITYA COMMODITYBAMOUNT

These two market price directives say that one euro was worth 1.35 US dollars during 2009, and $1.40 from 2010 onward:

P 2009/1/1 € $1.35
        P 2010/1/1 € $1.40

The -V/--value flag can be used to convert reported amounts to another commodity using these prices.

Declaring accounts

The account directive predeclares account names. The simplest form is account ACCTNAME, eg:

account assets:bank:checking

Currently this mainly helps with account name autocompletion in eg hledger add, hledger-iadd, hledger-web, and ledger-mode.
In future it will also help detect misspelled accounts.

Account names can be followed by a numeric account code:

account assets                  1000
        account assets:bank:checking    1110
        account liabilities             2000
        account revenues                4000
        account expenses                6000

This affects how accounts are sorted in account and balance reports: accounts with codes are listed before accounts without codes, and in increasing code order (instead of listing all accounts alphabetically). Warning, this feature is incomplete; account codes do not yet affect sort order in

Account codes should be all numeric digits, unique, and separated from the account name by at least two spaces (since account names may contain single spaces). By convention, often the first digit indicates the type of account, as in this numbering scheme and the example above. In future, we might use this to recognize account types.

An account directive can also have indented subdirectives following it, which are currently ignored. Here is the full syntax:

; account ACCTNAME  [OPTIONALCODE]
        ;   [OPTIONALSUBDIRECTIVES]
        
        account assets:bank:checking   1110
          a comment
          some-tag:12345

Rewriting accounts

You can define account alias rules which rewrite your account names, or parts of them, before generating reports. This can be useful for:

Account aliases also rewrite account names in account directives. They do not affect account names being entered via hledger add or hledger-web.

See also Cookbook: Rewrite account names.

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. The spaces around the = are optional:

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

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:

alias /REGEX/ = REPLACEMENT

or --alias '/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:

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:

end aliases

Default parent account

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:

apply account home
        
        2010/1/1
            food    $10
            cash
        
        end apply account

which is equivalent to:

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:

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.

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.

Periodic transactions

Periodic transaction rules describe transactions that recur. They allow you to generate future transactions for forecasting, without having to write them out explicitly in the journal (with --forecast). Secondly, they also can be used to define budget goals (with --budget).

A periodic transaction rule looks like a normal journal entry, with the date replaced by a tilde (~) followed by a period expression (mnemonic: ~ looks like a repeating sine wave):

~ monthly
            expenses:rent          $2000
            assets:bank:checking

There is an additional constraint on the period expression: the start date must fall on a natural boundary of the interval. Eg monthly from 2018/1/1 is valid, but monthly from 2018/1/15 is not.

If you write a transaction description or same-line comment, it must be separated from the period expression by two or more spaces. Eg:

;                              2 or more spaces
        ;                                    ||
        ;                                    vv
        ~ every 2 weeks from 2018/6 to 2018/9  paycheck
            assets:bank:checking   $1500
            income:acme inc

Forecasting with periodic transactions

With the --forecast 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 named recur, whose value is the generating period expression.

Forecast transactions start on the first occurrence, and end on the last occurrence, of their interval within the forecast period. The forecast period:

where “today” means the current date at report time. The “later of” rule ensures that forecast transactions do not overlap normal transactions in time; they will begin only after normal transactions end.

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.

Forecasting can also help with data entry: describe most of your transactions with periodic rules, and every so often copy the output of print --forecast to the journal.

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.)

Budgeting with periodic transactions

With the --budget 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.

For more details, see: balance: Budget report and Cookbook: Budgeting and Forecasting.

Automated postings

Automated posting rules describe extra postings that should be added to certain transactions at report time, when the --auto flag is used.

An automated posting rule looks like a normal journal entry, except the first line is an equal sign (=) followed by a query (mnemonic: = looks like posting lines):

= expenses:gifts
            budget:gifts  *-1
            assets:budget  *1

The posting amounts can be of the form *N, which means “the amount of the matched transaction’s first posting, multiplied by N”. They can also be ordinary fixed amounts. Fixed amounts with no commodity symbol will be given the same commodity as the matched transaction’s first posting.

This example adds a corresponding (unbalanced) budget posting to every transaction involving the expenses:gifts account:

= expenses:gifts
            (budget:gifts)  *-1
        
        2017-12-14
          expenses:gifts  $20
          assets
$ hledger print --auto
        2017/12/14
            expenses:gifts             $20
            (budget:gifts)            $-20
            assets

Like postings recorded by hand, automated postings participate in transaction balancing, missing amount inference and balance assertions.

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:

Editor
Emacs http://www.ledger-cli.org/3.0/doc/ledger-mode.html
Vim https://github.com/ledger/vim-ledger
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 Code https://marketplace.visualstudio.com/items?itemName=mark-hansen.hledger-vscode