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ledger/doc/ledger3.texi
Alexis Hildebrandt fbbb379fe0 Check examples in documentation when running tests 
The DocTests.py script will parse a given texinfo file for specially
marked examples, run the ledger command from the example, and check
the result against the example output from the documentation.
2014-02-07 00:21:38 +01:00

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\input texinfo @c -*-texinfo-*-
@setfilename ledger3.info
@settitle Ledger: Command-Line Accounting
@c Before release, run C-u C-c C-u C-a (texinfo-all-menus-update with
@c a prefix arg). This updates the node pointers, which texinfmt.el
@c needs.
@c | Formating | Indexing | |
@c | | @cindex | concept |
@c | @command | @findex | Ledger CLI Command (like balance) |
@c | @option | @findex | Ledger CLI Option (like --market) |
@c | @var | | Ledger CLI option Variable (like -f FILE) |
@c | | | Ledger file Syntax |
@c | @samp | | Valued example or single char |
@c | @file | | File |
@c | @file | | Program (like ledger, report, acprep) |
@c Restructuring manual ideas
@c http://beyondgrep.com/documentation/ack-2.04-man.html
@copying
Copyright @copyright{} 2003–2014, John Wiegley. All rights reserved.
Redistribution and use in source and binary forms, with or without
modification, are permitted provided that the following conditions are
met:
@itemize
@item
Redistributions of source code must retain the above copyright
notice, this list of conditions and the following disclaimer.
@item
Redistributions in binary form must reproduce the above copyright
notice, this list of conditions and the following disclaimer in the
documentation and/or other materials provided with the distribution.
@item
Neither the name of New Artisans LLC nor the names of its
contributors may be used to endorse or promote products derived from
this software without specific prior written permission.
@end itemize
THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
``AS IS'' AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR
A PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT
OWNER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT
LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE,
DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY
THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT
(INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE
OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
@end copying
@dircategory User Applications
@direntry
* Ledger3: (ledger3). Command-Line Accounting
@end direntry
@documentencoding UTF-8
@iftex
@finalout
@end iftex
@titlepage
@title Ledger: Command-Line Accounting
@subtitle For Version 3.0 of Ledger
@author John Wiegley
@page
@vskip 0pt plus 1filll
@insertcopying
@end titlepage
@contents
@ifnottex
@node Top, Introduction to Ledger, (dir), (dir)
@top Overview
Ledger is a command line accounting tool that provides double-entry
accounting based on a text journal. It provides no bells or whistles,
and returns the user to the days before user interfaces were even a
twinkling in their father's CRT.
@end ifnottex
@menu
* Introduction to Ledger::
* Ledger Tutorial::
* Principles of Accounting with Ledger::
* Keeping a Journal::
* Transactions::
* Building Reports::
* Reporting Commands::
* Command-line Syntax::
* Budgeting and Forecasting::
* Time Keeping::
* Value Expressions::
* Format Strings::
* Extending with Python::
* Ledger for Developers::
* Major Changes from version 2.6::
* Example Journal File::
* Miscellaneous Notes::
* Concepts Index::
* Commands & Options Index::
@end menu
@node Introduction to Ledger, Ledger Tutorial, Top, Top
@chapter Introduction to Ledger
@menu
* Fat-free Accounting::
* Building the program::
* Getting help::
@end menu
@node Fat-free Accounting, Building the program, Introduction to Ledger, Introduction to Ledger
@section Fat-free Accounting
Ledger is an accounting tool with the moxie to exist. It provides no
bells or whistles, and returns the user to the days before user
interfaces were even a twinkling in their father's CRT.
What it does offer is a double-entry accounting journal with all the
flexibility and muscle of its modern day cousins, without any of the
fat. Think of it as the Bran Muffin of accounting tools.
To use it, you need to start keeping a journal. This is the basis of
all accounting, and if you haven't started yet, now is the time to
learn. The little booklet that comes with your checkbook is a journal,
so we'll describe double-entry accounting in terms of that.
@c If you use another GUI accounting program like GnuCash, the vast
@c majority of its functionality is geared towards helping you keep
@c a journal.
A checkbook journal records debits (subtractions, or withdrawals) and
credits (additions, or deposits) with reference to a single account:
the checking account. Where the money comes from, and where it goes
to, are described in the payee field, where you write the person or
company's name. The ultimate aim of keeping a checkbook journal is to
know how much money is available to spend. That's really the aim of
all journals.
@cindex postings
What computers add is the ability to walk through these postings,
and tell you things about your spending habits; to let you devise
budgets and get control over your spending; to squirrel away money
into virtual savings account without having to physically move money
around; etc. As you keep your journal, you are recording information
about your life and habits, and sometimes that information can start
telling you things you aren't aware of. Such is the aim of all good
accounting tools.
The next step up from a checkbook journal, is a journal that keeps
track of all your accounts, not just checking. In such a journal, you
record not only who gets paid---in the case of a debit---but where the
money came from. In a checkbook journal, its assumed that all the
money comes from your checking account. But in a general journal, you
write posting two-lines: the source account and target account.
@emph{There must always be a debit from at least one account for every
credit made to another account}. This is what is meant by
``double-entry'' accounting: the journal must always balance to zero,
with an equal number of debits and credits.
For example, let's say you have a checking account and a brokerage
account, and you can write checks from both of them. Rather than keep
two checkbooks, you decide to use one journal for both. In this
general journal you need to record a payment to Pacific Bell for your
monthly phone bill, and a transfer (via check) from your brokerage
account to your checking account. The Pacific Bell bill is $23.00,
let's say, and you want to pay it from your checking account. In the
general journal you need to say where the money came from, in addition
to where it's going to. These transactions might look like this:
@smallexample
9/29 Pacific Bell $23.00 $23.00
Checking $-23.00 0
9/30 Checking $100.00 $100.00
(123) Brokerage $-100.00 0
@end smallexample
The posting must balance to $0: $23 went to Pacific Bell, $23 came
from Checking. The next entry shows check number 123 written against
your brokerage account, transferring money to your checking account.
There is nothing left over to be accounted for, since the money has
simply moved from one account to another in both cases. This is the
basis of double-entry accounting: money never pops in or out of
existence; it is always a posting from one account to another.
Keeping a general journal is the same as keeping two separate
journals: One for Pacific Bell and one for Checking. In that case,
each time a payment is written into one, you write a corresponding
withdrawal into the other. This makes it easier to write in
a ``running balance'', since you don't have to look back at the last
time the account was referenced---but it also means having a lot of
journal books, if you deal with multiple accounts.
@cindex account, meaning of
@cindex meaning of account
Here is a good place for an aside on the use of the word ``account''.
Most private people consider an account to be something that holds
money at an institution for them. Ledger uses a more general
definition of the word. An account is anywhere money can go. Other
finance programs use ``categories'', Ledger uses accounts. So, for
example, if you buy some groceries at Trader Joe's then more groceries
at Whole Foods Markets you might assign the transactions like this
@smallexample
2011/03/15 Trader Joe's
Expenses:Groceries $100.00
Assets:Checking
2011/03/15 Whole Food Market
Expenses:Groceries $75.00
Assets:Checking
@end smallexample
In both cases the money goes to the @samp{Groceries} account, even
though the payees were different. You can set up your accounts in any
way you choose.
Enter the beauty of computerized accounting. The purpose of the
Ledger program is to make general journal accounting simple, by
keeping track of the balances for you. Your only job is to enter the
postings. If an individual posting does not balance, Ledger displays
an error and indicates the incorrect posting.@footnote{In some special
cases, it automatically balances this transaction for you.}
In summary, there are two aspects of Ledger use: updating the journal
data file, and using the Ledger tool to view the summarized result of
your transactions.
And just for the sake of example---as a starting point for those who
want to dive in head-first---here are the journal transactions from
above, formatted as the Ledger program wishes to see them:
@smallexample
2004/09/29 Pacific Bell
Expenses:Pacific Bell $23.00
Assets:Checking
@end smallexample
The account balances and registers in this file, if saved as
@file{ledger.dat}, could be reported using:
@smallexample
$ ledger -f ledger.dat balance
$ ledger -f ledger.dat register checking
$ ledger -f ledger.dat register Bell
@end smallexample
An important difference between Ledger and other finance packages is
that Ledger will never alter your input file. You can create and edit
that file in any way you prefer, but Ledger is only for analyzing the
data, not for altering it.
@node Building the program, Getting help, Fat-free Accounting, Introduction to Ledger
@section Building the program
Ledger is written in ANSI C++, and should compile on any platform. It
depends on the GNU multiple precision arithmetic library (libgmp), and
the Perl regular expression library (libpcre). It was developed using
GNU make and gcc 3.3, on a PowerBook running OS/X.
To build and install once you have these libraries on your system,
enter these commands:
@smallexample
$ ./configure && make install
@end smallexample
@node Getting help, , Building the program, Introduction to Ledger
@section Getting help
@findex help
Ledger has a complete online help system based on GNU Info. This
manual can be searched directly from the command line using the
following options: @code{ledger --help} bring up this entire manual in
your tty.
If you need help on how to use Ledger, or run into problems, you can
join the Ledger mailing list at
@url{http://groups.google.com/group/ledger-cli}.
You can also find help at the @code{#ledger} channel on the IRC server
@code{irc.freenode.net}.
@node Ledger Tutorial, Principles of Accounting with Ledger, Introduction to Ledger, Top
@chapter Ledger Tutorial
@cindex tutorial
@menu
* Start a Journal File::
* Run a Few Reports::
@end menu
@node Start a Journal File, Run a Few Reports, Ledger Tutorial, Ledger Tutorial
@section Start a Journal File
@cindex journals
A journal is a record of your financial transactions and will be central
to using Ledger. For now we just want to get a taste of what Ledger can
do. An example journal is included with the source code distribution,
called @file{drewr3.dat} (@pxref{Example Journal File}). Copy it
someplace convenient and open up a terminal window in that directory.
If you would rather start with your own journal right away please
@pxref{Keeping a Journal}.
@node Run a Few Reports, , Start a Journal File, Ledger Tutorial
@section Run a Few Reports
@menu
* Balance Report::
* Register Report::
* Cleared Report::
* Using the Windows Command Line::
@end menu
Please note that as a command line program, Ledger is controlled from
your shell. There are several different command shells that all
behave slightly differently with respect to some special characters.
In particular, the BASH shell will interpret @samp{$} signs
differently than ledger and they must be escaped to reach the actual
program. Another example is zsh, which will interpret @samp{^}
differently than ledger expects. In all cases that follow you should
take that into account when entering the command line arguments given.
There are too many variations between shells to give concrete examples
for each.
@node Balance Report, Register Report, Run a Few Reports, Run a Few Reports
@subsection Balance Report
@cindex balance report
@findex balance
To find the balances of all of your accounts, run this command:
@smallexample @c command:1071890
$ ledger -f drewr3.dat balance
@end smallexample
Ledger will generate:
@smallexample @c output:1071890
$ -3,804.00 Assets
$ 1,396.00 Checking
$ 30.00 Business
$ -5,200.00 Savings
$ -1,000.00 Equity:Opening Balances
$ 6,654.00 Expenses
$ 5,500.00 Auto
$ 20.00 Books
$ 300.00 Escrow
$ 334.00 Food:Groceries
$ 500.00 Interest:Mortgage
$ -2,030.00 Income
$ -2,000.00 Salary
$ -30.00 Sales
$ -63.60 Liabilities
$ -20.00 MasterCard
$ 200.00 Mortgage:Principal
$ -243.60 Tithe
--------------------
$ -243.60
@end smallexample
@noindent
Showing you the balance of all accounts. Options and search terms can
pare this down to show only the accounts you want.
A more useful report is to show only your Assets and Liabilities:
@smallexample @c command:5BF4D8E
$ ledger -f drewr3.dat balance Assets Liabilities
@end smallexample
@smallexample @c output:5BF4D8E
$ -3,804.00 Assets
$ 1,396.00 Checking
$ 30.00 Business
$ -5,200.00 Savings
$ -63.60 Liabilities
$ -20.00 MasterCard
$ 200.00 Mortgage:Principal
$ -243.60 Tithe
--------------------
$ -3,867.60
@end smallexample
@node Register Report, Cleared Report, Balance Report, Run a Few Reports
@subsection Register Report
@cindex register report
@findex register
To show all transactions and a running total:
@smallexample @c command:66E3A2C
$ ledger -f drewr3.dat register
@end smallexample
@noindent
Ledger will generate:
@smallexample @c output:66E3A2C
10-Dec-01 Checking balance Assets:Checking $ 1,000.00 $ 1,000.00
Equit:Opening Balances $ -1,000.00 0
10-Dec-20 Organic Co-op Expense:Food:Groceries $ 37.50 $ 37.50
Expense:Food:Groceries $ 37.50 $ 75.00
Expense:Food:Groceries $ 37.50 $ 112.50
Expense:Food:Groceries $ 37.50 $ 150.00
Expense:Food:Groceries $ 37.50 $ 187.50
Expense:Food:Groceries $ 37.50 $ 225.00
Assets:Checking $ -225.00 0
10-Dec-28 Acme Mortgage Lia:Mortgage:Principal $ 200.00 $ 200.00
Expe:Interest:Mortgage $ 500.00 $ 700.00
Expenses:Escrow $ 300.00 $ 1,000.00
Assets:Checking $ -1,000.00 0
11-Jan-02 Grocery Store Expense:Food:Groceries $ 65.00 $ 65.00
Assets:Checking $ -65.00 0
11-Jan-05 Employer Assets:Checking $ 2,000.00 $ 2,000.00
Income:Salary $ -2,000.00 0
(Liabilities:Tithe) $ -240.00 $ -240.00
11-Jan-14 Bank Assets:Savings $ 300.00 $ 60.00
Assets:Checking $ -300.00 $ -240.00
11-Jan-19 Grocery Store Expense:Food:Groceries $ 44.00 $ -196.00
Assets:Checking $ -44.00 $ -240.00
11-Jan-25 Bank Assets:Checking $ 5,500.00 $ 5,260.00
Assets:Savings $ -5,500.00 $ -240.00
11-Jan-25 Tom's Used Cars Expenses:Auto $ 5,500.00 $ 5,260.00
Assets:Checking $ -5,500.00 $ -240.00
11-Jan-27 Book Store Expenses:Books $ 20.00 $ -220.00
Liabilities:MasterCard $ -20.00 $ -240.00
11-Dec-01 Sale Asse:Checking:Business $ 30.00 $ -210.00
Income:Sales $ -30.00 $ -240.00
(Liabilities:Tithe) $ -3.60 $ -243.60
@end smallexample
@noindent
To limit this to a more useful subset, simply add the accounts you are
interested in seeing transactions for:
@cindex accounts, limiting by
@cindex limiting by accounts
@smallexample @c command:96B0EB3
$ ledger -f drewr3.dat register Groceries
@end smallexample
@smallexample @c output:96B0EB3
10-Dec-20 Organic Co-op Expense:Food:Groceries $ 37.50 $ 37.50
Expense:Food:Groceries $ 37.50 $ 75.00
Expense:Food:Groceries $ 37.50 $ 112.50
Expense:Food:Groceries $ 37.50 $ 150.00
Expense:Food:Groceries $ 37.50 $ 187.50
Expense:Food:Groceries $ 37.50 $ 225.00
11-Jan-02 Grocery Store Expense:Food:Groceries $ 65.00 $ 290.00
11-Jan-19 Grocery Store Expense:Food:Groceries $ 44.00 $ 334.00
@end smallexample
@noindent
Which matches the balance reported for the @samp{Groceries} account:
@smallexample @c command:AECD64E
$ ledger -f drewr3.dat balance Groceries
@end smallexample
@smallexample @c output:AECD64E
$ 334.00 Expenses:Food:Groceries
@end smallexample
@noindent
If you would like to find transaction to only a certain payee use
@samp{payee} or @samp{@@}:
@smallexample @c command:C6BC57E
$ ledger -f drewr3.dat register payee "Organic"
@end smallexample
@smallexample @c output:C10BC57E
10-Dec-20 Organic Co-op Expense:Food:Groceries $ 37.50 $ 37.50
Expense:Food:Groceries $ 37.50 $ 75.00
Expense:Food:Groceries $ 37.50 $ 112.50
Expense:Food:Groceries $ 37.50 $ 150.00
Expense:Food:Groceries $ 37.50 $ 187.50
Expense:Food:Groceries $ 37.50 $ 225.00
Assets:Checking $ -225.00 0
@end smallexample
@node Cleared Report, Using the Windows Command Line, Register Report, Run a Few Reports
@subsection Cleared Report
@cindex cleared report
@findex cleared
A very useful report is to show what your obligations are versus what
expenditures have actually been recorded. It can take several days for
a check to clear, but you should treat it as money spent. The
@command{cleared} report shows just that (note that the
@command{cleared} report will not format correctly for accounts that
contain multiple commodities):
@smallexample @c command:B86F6A6
$ ledger -f drewr3.dat cleared
@end smallexample
@smallexample @c output:B86F6A6
$ -3,804.00 $ 775.00 Assets
$ 1,396.00 $ 775.00 10-Dec-20 Checking
$ 30.00 0 Business
$ -5,200.00 0 Savings
$ -1,000.00 $ -1,000.00 10-Dec-01 Equity:Opening Balances
$ 6,654.00 $ 225.00 Expenses
$ 5,500.00 0 Auto
$ 20.00 0 Books
$ 300.00 0 Escrow
$ 334.00 $ 225.00 10-Dec-20 Food:Groceries
$ 500.00 0 Interest:Mortgage
$ -2,030.00 0 Income
$ -2,000.00 0 Salary
$ -30.00 0 Sales
$ -63.60 0 Liabilities
$ -20.00 0 MasterCard
$ 200.00 0 Mortgage:Principal
$ -243.60 0 Tithe
---------------- ---------------- ---------
$ -243.60 0
@end smallexample
@noindent
The first column shows the outstanding balance, the second column
shows the ``cleared'' balance.
@node Using the Windows Command Line, , Cleared Report, Run a Few Reports
@subsection Using the Windows Command Line
@cindex windows cmd.exe
@cindex currency symbol display on windows
Using ledger under the windows command shell has one significant
limitation. CMD.exe is limited to standard ASCII characters and as
such cannot display any currency symbols other than dollar signs
@samp{$}.
@node Principles of Accounting with Ledger, Keeping a Journal, Ledger Tutorial, Top
@chapter Principles of Accounting with Ledger
@menu
* Accounting with Ledger::
* Stating where money goes::
* Assets and Liabilities::
* Commodities and Currencies::
* Accounts and Inventories::
* Understanding Equity::
* Dealing with Petty Cash::
* Working with multiple funds and accounts::
@end menu
@node Accounting with Ledger, Stating where money goes, Principles of Accounting with Ledger, Principles of Accounting with Ledger
@section Accounting with Ledger
@cindex double-entry accounting
Accounting is simply tracking your money. It can range from nothing,
and just waiting for automatic overdraft protection to kick in, or
not, to a full blown double entry accounting system. Ledger
accomplishes the latter. With ledger you can handle your personal
finances or your businesses. Double-entry accounting scales.
@node Stating where money goes, Assets and Liabilities, Accounting with Ledger, Principles of Accounting with Ledger
@section Stating where money goes
@cindex credits and debits
Accountants will talk of ``credits'' and ``debits'', but the meaning
is often different from the layman's understanding. To avoid
confusion, Ledger uses only subtractions and additions, although the
underlying intent is the same as standard accounting principles.
Recall that every posting will involve two or more accounts.
Money is transferred from one or more accounts to one or more other
accounts. To record the posting, an amount is @emph{subtracted}
from the source accounts, and @emph{added} to the target accounts.
In order to write a Ledger transaction correctly, you must determine
where the money comes from and where it goes to. For example, when
you are paid a salary, you must add money to your bank account and
also subtract it from an income account:
@smallexample
9/29 My Employer
Assets:Checking $500.00
Income:Salary $-500.00
@end smallexample
@cindex income is negative
@cindex why is income negative
Why is the Income a negative figure? When you look at the balance
totals for your ledger, you may be surprised to see that Expenses are
a positive figure, and Income is a negative figure. It may take some
getting used to, but to properly use a general ledger you must think
in terms of how money moves. Rather than Ledger ``fixing'' the minus
signs, let's understand why they are there.
When you earn money, the money has to come from somewhere. Let's call
that somewhere ``society''. In order for society to give you an
income, you must take money away (withdraw) from society in order to
put it into (make a payment to) your bank. When you then spend that
money, it leaves your bank account (a withdrawal) and goes back to
society (a payment). This is why Income will appear negative---it
reflects the money you have drawn from society---and why Expenses will
be positive---it is the amount you've given back. These additions and
subtractions will always cancel each other out in the end, because you
don't have the ability to create new money: it must always come from
somewhere, and in the end must always leave. This is the beginning of
economy, after which the explanation gets terribly difficult.
Based on that explanation, here's another way to look at your balance
report: every negative figure means that that account or person or
place has less money now than when you started your ledger; and every
positive figure means that that account or person or place has more
money now than when you started your ledger. Make sense?
@node Assets and Liabilities, Commodities and Currencies, Stating where money goes, Principles of Accounting with Ledger
@section Assets and Liabilities
@cindex assets and liabilities
@cindex debts are liabilities
Assets are money that you have, and Liabilities are money that you
owe. ``Liabilities'' is just a more inclusive name for Debts.
An Asset is typically increased by transferring money from an Income
account, such as when you get paid. Here is a typical transaction:
@smallexample
2004/09/29 My Employer
Assets:Checking $500.00
Income:Salary
@end smallexample
Money, here, comes from an Income account belonging to @samp{My
Employer}, and is transferred to your checking account. The money is
now yours, which makes it an Asset.
Liabilities track money owed to others. This can happen when you
borrow money to buy something, or if you owe someone money. Here is
an example of increasing a MasterCard liability by spending money with
it:
@smallexample
2004/09/30 Restaurant
Expenses:Dining $25.00
Liabilities:MasterCard
@end smallexample
The Dining account balance now shows $25 spent on Dining, and
a corresponding $25 owed on the MasterCard---and therefore shown as
$-25.00. The MasterCard liability shows up as negative because it
offsets the value of your assets.
The combined total of your Assets and Liabilities is your net worth.
So to see your current net worth, use this command:
@smallexample
$ ledger balance ^assets ^liabilities
@end smallexample
In a similar vein, your Income accounts show up negative, because they
transfer money @emph{from} an account in order to increase your
assets. Your Expenses show up positive because that is where the
money went to. The combined total of Income and Expenses is your cash
flow. A positive cash flow means you are spending more than you make,
since income is always a negative figure. To see your current cash
flow, use this command:
@smallexample
$ ledger balance ^income ^expenses
@end smallexample
Another common question to ask of your expenses is: How much do I
spend each month on X? Ledger provides a simple way of displaying
monthly totals for any account. Here is an example that summarizes
your monthly automobile expenses:
@smallexample
$ ledger -M register expenses:auto
@end smallexample
This assumes, of course, that you use account names like
@samp{Expenses:Auto:Gas} and @samp{Expenses:Auto:Repair}.
@menu
* Tracking reimbursable expenses::
@end menu
@node Tracking reimbursable expenses, , Assets and Liabilities, Assets and Liabilities
@subsection Tracking reimbursable expenses
@cindex reimbursable expense tracking
Sometimes you will want to spend money on behalf of someone else, which
will eventually get repaid. Since the money is still @emph{yours}, it
is really an asset. And since the expenditure was for someone else, you
don't want it contaminating your Expenses reports. You will need to
keep an account for tracking reimbursements.
This is fairly easy to do in ledger. When spending the money, spend
it @emph{to} your Assets:Reimbursements, using a different account for
each person or business that you spend money for. For example:
@smallexample
2004/09/29 Circuit City
Assets:Reimbursements:Company XYZ $100.00
Liabilities:MasterCard
@end smallexample
This shows $100.00 spent on a MasterCard at Circuit City, with the
expense was made on behalf of Company XYZ. Later, when Company XYZ
pays the amount back, the money will transfer from that reimbursement
account back to a regular asset account:
@smallexample
2004/09/29 Company XYZ
Assets:Checking $100.00
Assets:Reimbursements:Company XYZ
@end smallexample
This deposits the money owed from Company XYZ into a checking account,
presumably because they paid the amount back with a check.
But what to do if you run your own business, and you want to keep
track of expenses made on your own behalf, while still tracking
everything in a single ledger file? This is more complex, because you
need to track two separate things: 1) The fact that the money should
be reimbursed to you, and 2) What the expense account was, so that you
can later determine where your company is spending its money.
This kind of posting is best handled with mirrored postings in
two different files, one for your personal accounts, and one for your
company accounts. But keeping them in one file involves the same
kinds of postings, so those are what is shown here. First, the
personal transaction, which shows the need for reimbursement:
@smallexample
2004/09/29 Circuit City
Assets:Reimbursements:Company XYZ $100.00
Liabilities:MasterCard
@end smallexample
This is the same as above, except that you own Company XYZ, and are
keeping track of its expenses in the same ledger file. This
transaction should be immediately followed by an equivalent
transaction, which shows the kind of expense, and also notes the fact
that $100.00 is now payable to you:
@smallexample
2004/09/29 Circuit City
Company XYZ:Expenses:Computer:Software $100.00
Company XYZ:Accounts Payable:Your Name
@end smallexample
This second transaction shows that Company XYZ has just spent $100.00
on software, and that this $100.00 came from Your Name, which must be
paid back.
These two transactions can also be merged, to make things a little
clearer. Note that all amounts must be specified now:
@smallexample
2004/09/29 Circuit City
Assets:Reimbursements:Company XYZ $100.00
Liabilities:MasterCard $-100.00
Company XYZ:Expenses:Computer:Software $100.00
Company XYZ:Accounts Payable:Your Name $-100.00
@end smallexample
To ``pay back'' the reimbursement, just reverse the order of
everything, except this time drawing the money from a company asset,
paying it to accounts payable, and then drawing it again from the
reimbursement account, and paying it to your personal asset account.
It's easier shown than said:
@smallexample
2004/10/15 Company XYZ
Assets:Checking $100.00
Assets:Reimbursements:Company XYZ $-100.00
Company XYZ:Accounts Payable:Your Name $100.00
Company XYZ:Assets:Checking $-100.00
@end smallexample
And now the reimbursements account is paid off, accounts payable is paid
off, and $100.00 has been effectively transferred from the company's
checking account to your personal checking account. The money simply
``waited''---in both @samp{Assets:Reimbursements:Company XYZ}, and
@samp{Company XYZ:Accounts Payable:Your Name}---until such time as it
could be paid off.
The value of tracking expenses from both sides like that is that you
do not contaminate your personal expense report with expenses made on
behalf of others, while at the same time making it possible to
generate accurate reports of your company's expenditures. It is more
verbose than just paying for things with your personal assets, but it
gives you a very accurate information trail.
The advantage to keep these doubled transactions together is that they
always stay in sync. The advantage to keeping them apart is that it
clarifies the transfer's point of view. To keep the postings in
separate files, just separate the two transactions that were joined
above. For example, for both the expense and the pay-back shown
above, the following four transactions would be created. Two in your
personal ledger file:
@smallexample
2004/09/29 Circuit City
Assets:Reimbursements:Company XYZ $100.00
Liabilities:MasterCard $-100.00
2004/10/15 Company XYZ
Assets:Checking $100.00
Assets:Reimbursements:Company XYZ $-100.00
@end smallexample
And two in your company ledger file:
@smallexample
apply account Company XYZ
2004/09/29 Circuit City
Expenses:Computer:Software $100.00
Accounts Payable:Your Name $-100.00
2004/10/15 Company XYZ
Accounts Payable:Your Name $100.00
Assets:Checking $-100.00
end apply account
@end smallexample
(Note: The @code{apply account} above means that all accounts
mentioned in the file are children of that account. In this case it
means that all activity in the file relates to Company XYZ).
After creating these transactions, you will always know that $100.00
was spent using your MasterCard on behalf of Company XYZ, and that
Company XYZ spent the money on computer software and paid it back
about two weeks later.
@node Commodities and Currencies, Accounts and Inventories, Assets and Liabilities, Principles of Accounting with Ledger
@section Commodities and Currencies
Ledger makes no assumptions about the commodities you use; it only
requires that you specify a commodity. The commodity may be any
non-numeric string that does not contain a period, comma, forward
slash or at-sign. It may appear before or after the amount, although
it is assumed that symbols appearing before the amount refer to
currencies, while non-joined symbols appearing after the amount refer
to commodities. Here are some valid currency and commodity
specifiers:
@smallexample
$20.00 ; currency: twenty US dollars
40 AAPL ; commodity: 40 shares of Apple stock
60 DM ; currency: 60 Deutsch Mark
£50 ; currency: 50 British pounds
50 EUR ; currency: 50 Euros (or use appropriate symbol)
@end smallexample
Ledger will examine the first use of any commodity to determine how
that commodity should be printed on reports. It pays attention to
whether the name of commodity was separated from the amount, whether
it came before or after, the precision used in specifying the amount,
whether thousand marks were used, etc. This is done so that printing
the commodity looks the same as the way you use it.
An account may contain multiple commodities, in which case it will
have separate totals for each. For example, if your brokerage account
contains both cash, gold, and several stock quantities, the balance
might look like:
@smallexample
$200.00
100.00 AU
AAPL 40
BORL 100
FEQTX 50 Assets:Brokerage
@end smallexample
This balance report shows how much of each commodity is in your
brokerage account.
Sometimes, you will want to know the current street value of your
balance, and not the commodity totals. For this to happen, you must
specify what the current price is for each commodity. The price can
be any commodity, in which case the balance will be computed in terms
of that commodity. The usual way to specify prices is with a price
history file, which might look like this:
@smallexample
P 2004/06/21 02:18:01 FEQTX $22.49
P 2004/06/21 02:18:01 BORL $6.20
P 2004/06/21 02:18:02 AAPL $32.91
P 2004/06/21 02:18:02 AU $400.00
@end smallexample
@findex --price-db @var{FILE}
@findex --market
Specify the price history to use with the @option{--price-db @var{FILE}}
option, with the @option{--market (-V)} option to report in terms of
current market value:
@smallexample
$ ledger --price-db prices.db -V balance brokerage
@end smallexample
The balance for your brokerage account will be reported in US dollars,
since the prices database uses that currency.
@smallexample
$40880.00 Assets:Brokerage
@end smallexample
You can convert from any commodity to any other commodity. Let's say
you had $5000 in your checking account, and for whatever reason you
wanted to know many ounces of gold that would buy, in terms of the
current price of gold:
@smallexample
$ ledger -T "@{1 AU@}*(O/P@{1 AU@})" balance checking
@end smallexample
Although the total expression appears complex, it is simply saying
that the reported total should be in multiples of AU units, where the
quantity is the account total divided by the price of one AU. Without
the initial multiplication, the reported total would still use the
dollars commodity, since multiplying or dividing amounts always keeps
the left value's commodity. The result of this command might be:
@smallexample
14.01 AU Assets:Checking
@end smallexample
@menu
* Commodity price histories::
* Commodity equivalencies::
@end menu
@node Commodity price histories, Commodity equivalencies, Commodities and Currencies, Commodities and Currencies
@subsection Commodity price histories
Whenever a commodity is purchased using a different commodity (such as
a share of common stock using dollars), it establishes a price for
that commodity on that day. It is also possible, by recording price
details in a ledger file, to specify other prices for commodities at
any given time. Such price transactions might look like those below:
@smallexample
P 2004/06/21 02:17:58 TWCUX $27.76
P 2004/06/21 02:17:59 AGTHX $25.41
P 2004/06/21 02:18:00 OPTFX $39.31
P 2004/06/21 02:18:01 FEQTX $22.49
P 2004/06/21 02:18:02 AAPL $32.91
@end smallexample
By default, ledger will not consider commodity prices when generating
its various reports. It will always report balances in terms of the
commodity total, rather than the current value of those commodities.
To enable pricing reports, use one of the commodity reporting options.
@node Commodity equivalencies, , Commodity price histories, Commodities and Currencies
@subsection Commodity equivalencies
Sometimes a commodity has several forms which are all equivalent. An
example of this is time. Whether tracked in terms of minutes, hours
or days, it should be possible to convert between the various forms.
Doing this requires the use of commodity equivalencies.
For example, you might have the following two postings, one which
transfers an hour of time into a @samp{Billable} account, and another
which decreases the same account by ten minutes. The resulting report
will indicate that fifty minutes remain:
@smallexample
2005/10/01 Work done for company
Billable:Client 1h
Project:XYZ
2005/10/02 Return ten minutes to the project
Project:XYZ 10m
Billable:Client
@end smallexample
Reporting the balance for this ledger file produces:
@smallexample
50.0m Billable:Client
-50.0m Project:XYZ
@end smallexample
This example works because ledger already knows how to handle seconds,
minutes and hours, as part of its time tracking support. Defining
other equivalencies is simple. The following is an example that
creates data equivalencies, helpful for tracking bytes, kilobytes,
megabytes, and more:
@smallexample
C 1.00 Kb = 1024 b
C 1.00 Mb = 1024 Kb
C 1.00 Gb = 1024 Mb
C 1.00 Tb = 1024 Gb
@end smallexample
Each of these definitions correlates a commodity (such as @samp{Kb})
and a default precision, with a certain quantity of another commodity.
In the above example, kilobytes are reported with two decimal places
of precision and each kilobyte is equal to 1024 bytes.
Equivalency chains can be as long as desired. Whenever a commodity
would report as a decimal amount (less than @samp{1.00}), the next
smallest commodity is used. If a commodity could be reported in terms
of a higher commodity without resulting to a partial fraction, then
the larger commodity is used.
@node Accounts and Inventories, Understanding Equity, Commodities and Currencies, Principles of Accounting with Ledger
@section Accounts and Inventories
Since Ledger's accounts and commodity system is so flexible, you can
have accounts that don't really exist, and use commodities that no one
else recognizes. For example, let's say you are buying and selling
various items in EverQuest, and want to keep track of them using a
ledger. Just add items of whatever quantity you wish into your
EverQuest account:
@smallexample
9/29 Get some stuff at the Inn
Places:Black's Tavern -3 Apples
Places:Black's Tavern -5 Steaks
EverQuest:Inventory
@end smallexample
Now your EverQuest:Inventory has 3 apples and 5 steaks in it. The
amounts are negative, because you are taking @emph{from} Black's
Tavern in order to add to your Inventory account. Note that you don't
have to use @samp{Places:Black's Tavern} as the source account. You
could use @samp{EverQuest:System} to represent the fact that you
acquired them online. The only purpose for choosing one kind of
source account over another is for generate more informative reports
later on. The more you know, the better analysis you can perform.
If you later sell some of these items to another player, the
transaction would look like:
@smallexample
10/2 Sturm Brightblade
EverQuest:Inventory -2 Steaks
EverQuest:Inventory 15 Gold
@end smallexample
Now you've turned 2 steaks into 15 gold, courtesy of your customer,
Sturm Brightblade.
@node Understanding Equity, Dealing with Petty Cash, Accounts and Inventories, Principles of Accounting with Ledger
@section Understanding Equity
The most confusing transaction in any ledger will be your equity
account---because starting balances can't come out of nowhere.
When you first start your ledger, you will likely already have money
in some of your accounts. Let's say there's $100 in your checking
account; then add a transaction to your ledger to reflect this amount.
Where will money come from? The answer: your equity.
@smallexample
10/2 Opening Balance
Assets:Checking $100.00
Equity:Opening Balances
@end smallexample
But what is equity? You may have heard of equity when people talked
about house mortgages, as ``the part of the house that you own''.
Basically, equity is like the value of something. If you own a car
worth $5000, then you have $5000 in equity in that car. In order to
turn that car (a commodity) into a cash flow, or a credit to your bank
account, you will have to debit the equity by selling it.
When you start a ledger, you are probably already worth something.
Your net worth is your current equity. By transferring the money in
the ledger from your equity to your bank accounts, you are crediting
the ledger account based on your prior equity. That is why, when you
look at the balance report, you will see a large negative number for
Equity that never changes: Because that is what you were worth (what
you debited from yourself in order to start the ledger) before the
money started moving around. If the total positive value of your
assets is greater than the absolute value of your starting equity, it
means you are making money.
Clear as mud? Keep thinking about it. Until you figure it out, put
@code{not Equity} at the end of your balance command, to remove the
confusing figure from the total.
@node Dealing with Petty Cash, Working with multiple funds and accounts, Understanding Equity, Principles of Accounting with Ledger
@section Dealing with Petty Cash
Something that stops many people from keeping a ledger at all is the
insanity of tracking small cash expenses. They rarely generate a
receipt, and there are often a lot of small postings, rather than
a few large ones, as with checks.
One solution is: don't bother. Move your spending to a debit card,
but in general ignore cash. Once you withdraw it from the ATM, mark
it as already spent to an @samp{Expenses:Cash} category:
@smallexample
2004/03/15 ATM
Expenses:Cash $100.00
Assets:Checking
@end smallexample
If at some point you make a large cash expense that you want to track,
just @emph{move} the amount of the expense from @samp{Expenses:Cash}
into the target account:
@smallexample
2004/03/20 Somebody
Expenses:Food $65.00
Expenses:Cash
@end smallexample
This way, you can still track large cash expenses, while ignoring all
of the smaller ones.
@node Working with multiple funds and accounts, , Dealing with Petty Cash, Principles of Accounting with Ledger
@section Working with multiple funds and accounts
There are situations when the accounts you're tracking are different
between your clients and the financial institutions where money is
kept. An example of this is working as the treasurer for a religious
institution. From the secular point of view, you might be working
with three different accounts:
@itemize
@item Checking
@item Savings
@item Credit Card
@end itemize
From a religious point of view, the community expects to divide its
resources into multiple ``funds'', from which it makes purchases or
reserves resources for later:
@itemize
@item School fund
@item Building fund
@item Community fund
@end itemize
The problem with this kind of setup is that when you spend money, it
comes from two or more places at once: the account and the fund. And
yet, the correlation of amounts between funds and accounts is rarely
one-to-one. What if the school fund has @samp{$500.00}, but
@samp{$400.00} of that comes from Checking, and @samp{$100.00} from
Savings?
Traditional finance packages require that the money reside in only one
place. But there are really two ``views'' of the data: from the
account point of view and from the fund point of view---yet both sets
should reflect the same overall expenses and cash flow. It's simply
where the money resides that differs.
This situation can be handled one of two ways. The first is using
virtual postings to represent the fact that money is moving to and
from two kind of accounts at the same time:
@smallexample
2004/03/20 Contributions
Assets:Checking $500.00
Income:Donations
2004/03/25 Distribution of donations
[Funds:School] $300.00
[Funds:Building] $200.00
[Assets:Checking] $-500.00
@end smallexample
The use of square brackets in the second transaction ensures that the
virtual postings balance to zero. Now money can be spent directly
from a fund at the same time as money is drawn from a physical
account:
@smallexample
2004/03/25 Payment for books (paid from Checking)
Expenses:Books $100.00
Assets:Checking $-100.00
(Funds:School) $-100.00
@end smallexample
When reports are generated, by default they'll appear in terms of the
funds. In this case, you will likely want to mask out your
@samp{Assets} account, because otherwise the balance won't make much
sense:
@smallexample
$ ledger bal -^Assets
@end smallexample
@findex --real
If the @option{--real} option is used, the report will be in terms of
the real accounts:
@smallexample
$ ledger --real bal
@end smallexample
If more asset accounts are needed as the source of a posting, just
list them as you would normally, for example:
@smallexample
2004/03/25 Payment for books (paid from Checking)
Expenses:Books $100.00
Assets:Checking $-50.00
Liabilities:Credit Card $-50.00
(Funds:School) $-100.00
@end smallexample
The second way of tracking funds is to use transaction codes. In this
respect the codes become like virtual accounts that embrace the entire
set of postings. Basically, we are associating a transaction with a
fund by setting its code. Here are two transactions that deposit money
into, and spend money from, the @samp{Funds:School} fund:
@smallexample
2004/03/25 (Funds:School) Donations
Assets:Checking $100.00
Income:Donations
2004/04/25 (Funds:School) Payment for books
Expenses:Books $50.00
Assets:Checking
@end smallexample
Note how the accounts now relate only to the real accounts, and any
balance or registers reports will reflect this. That the transactions
relate to a particular fund is kept only in the code.
@findex --code-as-payee
@findex --by-payee
How does this become a fund report? By using the
@option{--code-as-payee} option, you can generate a register report
where the payee for each posting shows the code. Alone, this is not
terribly interesting; but when combined with the @option{--by-payee
(-P)} option, you will now see account subtotals for any postings
related to a specific fund. So, to see the current monetary balances of
all funds, the command would be:
@smallexample
$ ledger --code-as-payee -P reg ^Assets
@end smallexample
Or to see a particular funds expenses, the @samp{School} fund in this
case:
@smallexample
$ ledger --code-as-payee -P reg ^Expenses @@School
@end smallexample
Both approaches yield different kinds of flexibility, depending on how
you prefer to think of your funds: as virtual accounts, or as tags
associated with particular transactions. Your own tastes will decide
which is best for your situation.
@node Keeping a Journal, Transactions, Principles of Accounting with Ledger, Top
@chapter Keeping a Journal
The most important part of accounting is keeping a good journal. If
you have a good journal, tools can be written to work whatever
mathematical tricks you need to better understand your spending
patterns. Without a good journal, no tool, however smart, can help
you.
The Ledger program aims at making journal transactions as simple as
possible. Since it is a command-line tool, it does not provide a user
interface for keeping a journal. If you like, you may use GnuCash to
maintain your journal, in which case Ledger will read
GnuCash's data files directly. In that case, read the GnuCash manual
now, and skip to the next chapter.
If you are not using GnuCash, but a text editor to maintain your
journal, read on. Ledger has been designed to make data transactions
as simple as possible, by keeping the journal format easy, and also by
automagically determining as much information as possible based on the
nature of your transactions.
For example, you do not need to tell Ledger about the accounts you
use. Any time Ledger sees a posting involving an account it knows
nothing about, it will create it@footnote{This also means if you
misspell an account it will end up getting counted separately from what
you intended. The provided Emacs major mode provides for automatically
filling in account names.}. If you use a commodity that is new to
Ledger, it will create that commodity, and determine its display
characteristics (placement of the symbol before or after the amount,
display precision, etc.) based on how you used the commodity in the
posting.
@menu
* The Most Basic Entry::
* Starting up::
* Structuring your Accounts::
* Commenting on your Journal::
* Currency and Commodities::
* Keeping it Consistent::
* Journal Format::
* Converting from other formats::
* Archiving Previous Years::
@end menu
@node The Most Basic Entry, Starting up, Keeping a Journal, Keeping a Journal
@section The Most Basic Entry
Here is the Pacific Bell example from above, given as a Ledger
posting, with the additional of a check number:
@smallexample
9/29 (1023) Pacific Bell
Expenses:Utilities:Phone $23.00
Assets:Checking $-23.00
@end smallexample
As you can see, it is very similar to what would be written on paper,
minus the computed balance totals, and adding in account names that
work better with Ledger's scheme of things. In fact, since Ledger is
smart about many things, you don't need to specify the balanced
amount, if it is the same as the first line:
@smallexample
9/29 (1023) Pacific Bell
Expenses:Utilities:Phone $23.00
Assets:Checking
@end smallexample
For this transaction, Ledger will figure out that $-23.00 must come
from @samp{Assets:Checking} in order to balance the transaction.
Also note the structure of the account entries. There is an implied
hierarchy established by separating with colons (@pxref{Structuring your
Accounts}).
@cindex spaces in postings
@cindex posting format details
@strong{The format is very flexible and it isn't necessary that you
indent and space out things exactly as shown. The only requirements
are that the start of the transaction (the date typically) is at the
beginning of the first line of the transaction, and the accounts are
indented by at least one space. If you omit the leading spaces in the
account lines Ledger will generate an error. There must be at least
two spaces, or a tab, between the amount and the account. If you do
not have adequate separation between the amount and the account Ledger
will give an error and stop calculating.}
@node Starting up, Structuring your Accounts, The Most Basic Entry, Keeping a Journal
@section Starting up
@cindex initial equity
@cindex beginning ledger
@cindex opening balance
Unless you have recently arrived from another planet, you already have
a financial state. You need to capture that financial state so that
Ledger has a starting point.
At some convenient point in time you knew the balances and outstanding
obligation of every financial account you have. Those amounts form the
basis of the opening entry for ledger. For example if you chose the
beginning of 2011 as the date to start tracking finances with ledger,
your opening balance entry could look like this:
@smallexample
2011/01/01 * Opening Balance
Assets:Joint Checking $800.14
Assets:Other Checking $63.44
Assets:Savings $2805.54
Assets:Investments:401K:Deferred 100.0000 VIFSX @@ $80.5227
Assets:Investments:401K:Matching 50.0000 VIFSX @@ $83.7015
Assets:Investments:IRA 250.0000 VTHRX @@ $20.5324
Liabilities:Mortgage $-175634.88
Liabilities:Car Loan $-3494.26
Liabilities:Visa -$1762.44
Equity:Opening Balances
@end smallexample
There is nothing special about the name ``Opening Balances'' as the
payee of the account name, anything convenient that you understand will
work.
@node Structuring your Accounts, Commenting on your Journal, Starting up, Keeping a Journal
@section Structuring your Accounts
@cindex accounts, naming
@cindex naming accounts
There really are no requirements for how you do this, but to preserve
your sanity we suggest some very basic structure to your accounting
system.
At the highest level you have five sorts of accounts:
@enumerate
@item Expenses: where money goes,
@item Assets: where money sits,
@item Income: where money comes from,
@item Liabilities: money you owe,
@item Equity: the real value of your property.
@end enumerate
Starting the structure off this way will make it simpler for you to get
answers to the questions you really need to ask about your finances.
Beneath these top level accounts you can have any level of detail you
desire. For example, if you want to keep specific track of how much
you spend on burgers and fries, you could have the following:
@smallexample
Expenses:Food:Hamburgers and Fries
@end smallexample
@node Commenting on your Journal, Currency and Commodities, Structuring your Accounts, Keeping a Journal
@section Commenting on your Journal
@cindex comments, characters
@cindex block comments
@cindex comments, block
Comments are generally started using a @samp{;}. However, in order to
increase compatibility with other text manipulation programs and
methods four additional comment characters are valid if used at the
beginning of a line: @samp{#}, @samp{|}, and @samp{*} and @samp{%}.
Block comments can be made by use @code{comment} ... @code{end
comment}.
@smallexample
; This is a single line comment,
# and this,
% and this,
| and this,
* and this.
comment
This is a block comment with
multiple lines
end comment
@end smallexample
There are several forms of comments within a transaction, for example:
@smallexample
; this is a global comment that is not applied to a specific transaction
; it can start with any of the five characters but is not included in the
; output from 'print' or 'output'
2011/12/11 Something Sweet
; German Chocolate Cake
; :Broke Diet:
Expenses:Food $10.00 ; Friends: The gang
Assets:Credit Union:Checking
@end smallexample
@noindent
The first comment is global and Ledger will not attach it to any
specific transactions. The comments within the transaction must all
start with @samp{;} and are preserved as part of the transaction. The
@samp{:} indicates meta-data and tags (@pxref{Metadata}).
@node Currency and Commodities, Keeping it Consistent, Commenting on your Journal, Keeping a Journal
@section Currency and Commodities
@cindex currency
@cindex commodity
Ledger is agnostic when it comes to how you value your accounts.
Dollars, Euros, Pounds, Francs, Shares etc. are just ``commodities''.
Holdings in stocks, bonds, mutual funds and other financial
instruments can be labeled using whatever is convenient for you (stock
ticker symbols are suggested for publicly traded assets).@footnote{You
can track @emph{anything}, even time or distance traveled. As long as
it cannot be created or destroyed inside your accounting system.}
For the rest of this manual, we will only use the word ``commodities''
when referring to the units on a transaction value.
This is fundamentally different than many common accounting packages,
which assume the same currency throughout all of your accounts. This
means if you typically operate in Euros, but travel to the US and have
some expenses, you would have to do the currency conversion
@emph{before} you made the entry into your financial system. With
ledger this is not required. In the same journal you can have entries
in any or all commodities you actually hold. You can use the
reporting capabilities to convert all commodities to a single
commodity for reporting purposes without ever changing the underlying
entry.
For example, the following entries reflect transaction made for a
business trip to Europe from the US:
@smallexample
2011/09/23 Cash in Munich
Assets:Cash E50.00
Assets:Checking $-66.00
2011/09/24 Dinner in Munich
Expenses:Business:Travel E35.00
Assets:Cash
@end smallexample
This says that $66.00 came out of checking and turned into 50
Euros. The implied exchange rate was $1.32. Then 35.00 Euros was
spent on Dinner in Munich.
Running a ledger balance report shows:
@smallexample
$ ledger -f example.dat bal
$-66.00
E15.00 Assets
E15.00 Cash
$-66.00 Checking
E35.00 Expenses:Business:Travel
--------------------
$-66.00
E50.00
@end smallexample
The top two lines show my current assets as $-66.00 in checking (in
this very short example I didn't establish opening an opening balance
for the checking account) and E15.00. After spending on dinner I have
E15.00 in my wallet. The bottom line balances to zero, but is shown
in two lines since we haven't told ledger to convert commodities.
@menu
* Naming Commodities::
* Buying and Selling Stock::
* Fixing Lot Prices::
* Complete control over commodity pricing::
@end menu
@node Naming Commodities, Buying and Selling Stock, Currency and Commodities, Currency and Commodities
@subsection Naming Commodities
Commodity names can have any character, including white-space.
However, if you include white-space or numeric characters the
commodity name must be enclosed in double quotes @samp{"}:
@smallexample
1999/06/09 ! Achat
Actif:SG PEE STK 49.957 "Arcancia Équilibre 454"
Actif:SG PEE STK $-234.90
2000/12/08 ! Achat
Actif:SG PEE STK 215.796 "Arcancia Équilibre 455"
Actif:SG PEE STK $-10742.54
@end smallexample
@node Buying and Selling Stock, Fixing Lot Prices, Naming Commodities, Currency and Commodities
@subsection Buying and Selling Stock
@cindex buying stock
Buying stock is a typical example that many will use that involves
multiple commodities in the same transaction. The type of the share
(AAPL for Apple Inc.) and the share purchase price in the currency
unit you made the purchase in ($ for AAPL). Yes, the typical
convention is as follows:
@smallexample
2004/05/01 Stock purchase
Assets:Broker 50 AAPL @@ $30.00
Expenses:Broker:Commissions $19.95
Assets:Broker $-1,500.00
@end smallexample
This assumes you have a brokerage account that is capable of managed
both liquid and commodity assets. Now, on the day of the sale:
@smallexample
2005/08/01 Stock sale
Assets:Broker -50 APPL @{$30.00@} @@ $50.00
Expenses:Broker:Commissions $19.95
Income:Capital Gains $-1,000.00
Assets:Broker $2,500.00
@end smallexample
@noindent
You can, of course, elide the amount of the last posting. It is there
for clarity's sake.
The @samp{@{$30.00@}} is a lot price. You can also use a lot date,
@samp{[2004/05/01]}, or both, in case you have several lots of the
same price/date and your taxation model is based on
longest-held-first.
@node Fixing Lot Prices, Complete control over commodity pricing, Buying and Selling Stock, Currency and Commodities
@subsection Fixing Lot Prices
@cindex fixing lot prices
@cindex consumable commodity pricing
Commodities that you keep in order to sell them at a later time have
a variable value that fluctuates with the market prices. Commodities
that you consume should not fluctuate in value, but stay at the lot
price they were purchased at. As an extension of ``lot pricing'', you
can fix the per-unit price of a commodity.
For example, say you buy 10 gallons of gas at $1.20. In future
``value'' reports, you don't want these gallons reported in terms of
today's price, but rather the price when you bought it. At the same
time, you also want other kinds of commodities---like stocks---
reported in terms of today's price.
This is supported as follows:
@smallexample
2009/01/01 Shell
Expenses:Gasoline 11 GAL @{=$2.299@}
Assets:Checking
@end smallexample
This transaction actually introduces a new commodity, @samp{GAL
@{=$2.29@}}, whose market value disregards any future changes in the
price of gasoline.
If you do not want price fixing, you can specify this same transaction
in one of two ways, both equivalent (note the lack of the equal sign
from the transaction above):
@smallexample
2009/01/01 Shell
Expenses:Gasoline 11 GAL @{$2.299@}
Assets:Checking
2009/01/01 Shell
Expenses:Gasoline 11 GAL @@ $2.299
Assets:Checking
@end smallexample
There is no difference in meaning between these two forms. Why do
both exist, you ask? To support things like this:
@smallexample
2009/01/01 Shell
Expenses:Gasoline 11 GAL @{=$2.299@} @@ $2.30
Assets:Checking
@end smallexample
This transaction says that you bought 11 gallons priced at $2.299 per
gallon at a @emph{cost to you} of $2.30 per gallon. Ledger
auto-generates a balance posting in this case to Equity:Capital Losses
to reflect the 1.1 cent difference, which is then balanced by
Assets:Checking because its amount is null.
@node Complete control over commodity pricing, , Fixing Lot Prices, Currency and Commodities
@subsection Complete control over commodity pricing
@findex --market
@findex --exchange @var{COMMODITY}
Ledger allows you to have very detailed control over how your
commodities are valued. You can fine tune the results given using the
@option{--market} or @option{--exchange @var{COMMODITY}} options. There
are now several points of interception, you can specify the valuation
method:
@enumerate
@item on a commodity itself,
@item on a posting, via metadata (affect is largely the same as #1),
@item on an xact, which then applies to all postings in that xact,
@item on any posting via an automated transaction,
@item on a per-account basis,
@item on a per-commodity basis,
@item by changing the journal default of @code{market}.
@end enumerate
Fixated pricing (such as @samp{@{=$20@}}) still plays a role in this
scheme. As far as valuation goes, it's shorthand for writing
@samp{((s,d,t -> market($20,d,t)))}.
A valuation function receives three arguments:
@table @code
@item source
A string identifying the commodity whose price is being asked for
(example: @samp{EUR}).
@item date
The reference date the price should be relative.
@item target
A string identifying the ``target'' commodity, or the commodity the
returned price should be in. This argument is null if @option{--market}
was used instead of @option{--exchange @var{COMMODITY}}.
@end table
The valuation function should return an amount. If you've written
your function in Python, you can return something like
@samp{Amount("$100")}. If the function returns an explicit value,
that value is always used, regardless of the commodity, the date, or
the desired target commodity. For example,
@smallexample
define myfunc_seven(s, d, t) = 7 EUR
@end smallexample
In order to specify a fixed price, but still valuate that price into
the target commodity, use something like this:
@smallexample
define myfunc_five(s, d, t) = market(5 EUR, d, t)
@end smallexample
The @code{value} directive sets the valuation used for all commodities
used in the rest of the data stream. This is the fallback, if nothing
more specific is found.
@smallexample
value myfunc_seven
@end smallexample
You can set a specific valuation function on a per-commodity basis.
Instead of defining a function, you can also pass a lambda.
@smallexample
commodity $
value s, d, t -> 6 EUR
@end smallexample
Each account can also provide a default valuation function for any
commodities transferred to that account.
@smallexample
account Expenses:Food5
value myfunc_five
@end smallexample
The metadata field @samp{Value}, if found, overrides the valuation
function on a transaction-wide or per-posting basis.
@smallexample
= @@XACT and Food
; Value:: 8 EUR
(Equity) $1
= @@POST and Dining
(Expenses:Food9) $1
; Value:: 9 EUR
@end smallexample
Lastly, you can specify the valuation function/value for any specific
amount using the @samp{(( ))} commodity annotation.
@smallexample
2012-03-02 KFC
Expenses:Food2 $1 ((2 EUR))
Assets:Cash2
2012-03-03 KFC
Expenses:Food3 $1
; Value:: 3 EUR
Assets:Cash3
2012-03-04 KFC
; Value:: 4 EUR
Expenses:Food4 $1
Assets:Cash4
2012-03-05 KFC
Expenses:Food5 $1
Assets:Cash5
2012-03-06 KFC
Expenses:Food6 $1
Assets:Cash6
2012-03-07 KFC
Expenses:Food7 1 CAD
Assets:Cas7
2012-03-08 XACT
Expenses:Food8 $1
Assets:Cash8
2012-03-09 POST
Expenses:Dining9 $1
Assets:Cash9
@end smallexample
@smallexample
ledger reg -V food
12-Mar-02 KFC Expenses:Food2 2 EUR 2 EUR
12-Mar-03 KFC <Adjustment> -1 EUR 1 EUR
Expenses:Food3 3 EUR 4 EUR
12-Mar-04 KFC <Adjustment> -2 EUR 2 EUR
Expenses:Food4 4 EUR 6 EUR
12-Mar-05 KFC <Adjustment> -3 EUR 3 EUR
Expenses:Food5 5 EUR 8 EUR
12-Mar-06 KFC <Adjustment> -4 EUR 4 EUR
Expenses:Food6 6 EUR 10 EUR
12-Mar-07 KFC Expenses:Food7 7 EUR 17 EUR
12-Mar-08 XACT Expenses:Food8 8 EUR 25 EUR
12-Mar-09 POST (Expenses:Food9) 9 EUR 34 EUR
@end smallexample
@node Keeping it Consistent, Journal Format, Currency and Commodities, Keeping a Journal
@section Keeping it Consistent
@findex --strict
@findex accounts
Sometimes Ledger's flexibility can lead to difficulties. Using a
freeform text editor to enter transactions makes it easy to keep the
data, but also easy to enter accounts or payees inconsistently or with
spelling errors.
In order to combat inconsistency you can define allowable accounts and
or payees. For simplicity, create a separate text file and enter
define accounts a payees like
@smallexample
account Expenses
account Expenses:Utilities
...
@end smallexample
Using the @option{--strict} option will cause Ledger to complain if any
accounts are not previously defined:
@smallexample
$ ledger bal --strict
Warning: "FinanceData/Master.dat", line 6: Unknown account 'Liabilities:Tithe Owed'
Warning: "FinanceData/Master.dat", line 8: Unknown account 'Liabilities:Tithe Owed'
Warning: "FinanceData/Master.dat", line 15: Unknown account 'Allocation:Equities:Domestic'
@end smallexample
If you have a large Ledger register already created use the
@command{accounts} command to get started:
@smallexample
$ ledger accounts >> Accounts.dat
@end smallexample
@noindent
You will have to edit this file to add the @code{account} directive.
@node Journal Format, Converting from other formats, Keeping it Consistent, Keeping a Journal
@section Journal Format
The ledger file format is quite simple, but also very flexible. It
supports many options, though typically the user can ignore most of
them. They are summarized below.
@menu
* Transactions and Comments::
* Command Directives::
@end menu
@node Transactions and Comments, Command Directives, Journal Format, Journal Format
@subsection Transactions and Comments
The initial character of each line determines what the line means, and
how it should be interpreted. Allowable initial characters are:
@table @code
@item NUMBER
A line beginning with a number denotes a transaction. It may be
followed by any number of lines, each beginning with white-space, to
denote the transaction's account postings. The format of the first
line is:
@smallexample
DATE[=EDATE] [*|!] [(CODE)] DESC
@end smallexample
If @samp{*} appears after the date (with optional effective date), it
indicates the transaction is ``cleared'', which can mean whatever the
user wants it to mean. If @samp{!} appears after the date, it
indicates the transaction is ``pending''; i.e., tentatively cleared
from the user's point of view, but not yet actually cleared. If
a @code{CODE} appears in parentheses, it may be used to indicate
a check number, or the type of the posting. Following these is the
payee, or a description of the posting.
The format of each following posting is:
@smallexample
ACCOUNT AMOUNT [; NOTE]
@end smallexample
The @code{ACCOUNT} may be surrounded by parentheses if it is a virtual
posting, or square brackets if it is a virtual posting that
must balance. The @code{AMOUNT} can be followed by a per-unit
posting cost, by specifying @code{@@ AMOUNT}, or a complete
posting cost with @code{@@@@ AMOUNT}. Lastly, the @code{NOTE} may
specify an actual and/or effective date for the posting by using
the syntax @code{[ACTUAL_DATE]} or @code{[=EFFECTIVE_DATE]} or
@code{[ACTUAL_DATE=EFFECTIVE_DATE]} (@pxref{Virtual postings}).
@item P
@findex --download
Specifies a historical price for a commodity. These are usually found
in a pricing history file (see the @option{--download (-Q)} option).
The syntax is:
@smallexample
P DATE SYMBOL PRICE
@end smallexample
@item =
An automated transaction. A value expression must appear after the
equal sign.
After this initial line there should be a set of one or more postings,
just as if it were normal transaction. If the amounts of the postings
have no commodity, they will be applied as modifiers to whichever real
posting is matched by the value expression (@pxref{Automated
Transactions}).
@item ~
A period transaction. A period expression must appear after the tilde.
After this initial line there should be a set of one or more
postings, just as if it were normal transaction.
@item ; # % | *
A line beginning with a colon, pound, percent, bar or asterisk
indicates a comment, and is ignored. Comments will not be returned in
a ``print'' response.
@item indented ;
If the semi colon is indented and occurs inside a transaction, it is
parsed as a persistent note for its preceding category. These notes or
tags can be used to augment the reporting and filtering capabilities of
Ledger.
@end table
@node Command Directives, , Transactions and Comments, Journal Format
@subsection Command Directives
@findex --strict
@findex --pedantic
@table @code
@item beginning of line
Command directives must occur at the beginning of a line. Use of
@samp{!} and @samp{@@} is deprecated.
@item account
Pre-declare valid account names. This only has effect if
@option{--strict} or @option{--pedantic} is used (see below). The
@code{account} directive supports several optional sub-directives, if
they immediately follow the account directive and if they begin with
whitespace:
@smallexample
account Expenses:Food
note This account is all about the chicken!
alias food
payee ^(KFC|Popeyes)$
check commodity == "$"
assert commodity == "$"
eval print("Hello!")
default
@end smallexample
The @code{note} sub-directive associates a textual note with the
account. This can be accessed later using the @code{note} valexpr
function in any account context.
The @code{alias} sub-directive, which can occur multiple times, allows
the alias to be used in place of the full account name anywhere that
account names are allowed.
The @code{payee} sub-directive, which can occur multiple times,
provides regexes that identify the account if that payee is
encountered and an account within its transaction ends in the name
"Unknown". Example:
@smallexample
2012-02-27 KFC
Expenses:Unknown $10.00 ; Read now as "Expenses:Food"
Assets:Cash
@end smallexample
The @code{check} and @code{assert} directives warn or error
(respectively) if the given value expression evaluates to false within
the context of any posting.
The @code{eval} directive evaluates the value expression in the
context of the account at the time of definition. At the moment this
has little value.
The @code{default} directive specifies that this account should be
used as the ``balancing account'' for any future transactions that
contain only a single posting.
@item apply account
@c instance_t::master_account_directive
Sets the root for all accounts following the directive. Ledger
supports a hierarchical tree of accounts. It may be convenient to
keep two ``root accounts''. For example you may be tracking your
personal finances and your business finances. In order to keep them
separate you could preface all personal accounts with @samp{personal:}
and all business account with @samp{business:}. You can easily split
out large groups of transaction without manually editing them using
the account directive. For example:
@smallexample
apply account Personal
2011/11/15 Supermarket
Expenses:Groceries $ 50.00
Assets:Checking
@end smallexample
Would result in all postings going into
@samp{Personal:Expenses:Groceries} and @samp{Personal:Assets:Checking}
until and @samp{end apply account} directive was found.
@item alias
@c instance_t::alias_directive
Define an alias for an account name. If you have a deeply nested tree
of accounts, it may be convenient to define an alias, for example:
@smallexample
alias Dining=Expenses:Entertainment:Dining
alias Checking=Assets:Credit Union:Joint Checking Account
2011/11/28 YummyPalace
Dining $10.00
Checking
@end smallexample
The aliases are only in effect for transactions read in after the alias
is defined and are effected by @code{account} directives that precede
them.
@item assert
@c instance_t::assert_directive
An assertion can throw an error if a condition is not met during
Ledger's run.
@smallexample
assert <VALUE EXPRESSION BOOLEAN RESULT>
@end smallexample
@item bucket
@c instance_t::default_account_directive
Defines the default account to use for balancing transactions.
Normally, each transaction has at least two postings, which must
balance to zero. Ledger allows you to leave one posting with no
amount and automatically calculate balance the transaction in the
posting. The @code{bucket} allows you to fill in all postings and
automatically generate an additional posting to the bucket account
balancing the transaction. The following example set the
@samp{Assets:Checking} as the bucket:
@smallexample
bucket Assets:Checking
2011/01/25 Tom's Used Cars
Expenses:Auto $ 5,500.00
2011/01/27 Book Store
Expenses:Books $20.00
2011/12/01 Sale
Assets:Checking:Business $ 30.00
@end smallexample
@item capture
@c instance_t::account_mapping_directive
@findex print
@findex register
Directs Ledger to replace any account matching a regex with the given
account. For example:
@smallexample
capture Expenses:Deductible:Medical Medical
@end smallexample
Would cause any posting with @samp{Medical} in its name to be replaced
with @samp{Expenses:Deductible:Medical}.
Ledger will display the mapped payees in @command{print} and
@command{register} reports.
@item check
@c instance_t::check_directive in textual.cc
A check can issue a warning if a condition is not met during Ledger's
run.
@smallexample
check <VALUE EXPRESSION BOOLEAN RESULT>
@end smallexample
@item comment
@c instance_t::comment_directive in textual.cc
Start a block comment, closed by @code{end comment}.
@item commodity
Pre-declare commodity names. This only has effect if @option{--strict}
or @option{--pedantic} is used (see below).
@smallexample
commodity $
commodity CAD
@end smallexample
The @code{commodity} directive supports several optional
sub-directives, if they immediately follow the commodity directive and
if they begin with whitespace:
@smallexample
commodity $
note American Dollars
format $1,000.00
nomarket
default
@end smallexample
The @code{note} sub-directive associates a textual note with the
commodity. At present this has no value other than documentation.
The @code{format} directive gives you a way to tell Ledger how to
format this commodity. In future using this directive will disable
Ledger's observation of other ways that commodity is used, and will
provide the ``canonical'' representation.
The @code{nomarket} directive states that the commodity's price should
never be auto-downloaded.
The @code{default} directive marks this as the ``default'' commodity.
@item define
@c instance_t::define_directive in textual.cc
Allows you to define value expression for future use. For example:
@smallexample
define var_name=$100
2011/12/01 Test
Expenses (var_name*4)
Assets
@end smallexample
The posting will have a cost of $400.
@item end
@c instance_t::end_directive in textual.cc
Closes block commands like @code{tag} or @code{comment}.
@item expr
@c instance_t::expr_directive in textual.cc
@item fixed
@c instance_t::fixed_directive in textual.cc
A fixed block is used to set fixated prices (@pxref{Fixated prices and
costs}) for a series of transactions. It's purely a typing saver, for
use when entering many transactions with fixated prices.
Thus, the following:
@smallexample
fixed CAD $0.90
2012-04-10 Lunch in Canada
Assets:Wallet -15.50 CAD
Expenses:Food 15.50 CAD
2012-04-11 Second day Dinner in Canada
Assets:Wallet -25.75 CAD
Expenses:Food 25.75 CAD
endfixed
@end smallexample
is equivalent to this:
@smallexample
2012-04-10 Lunch in Canada
Assets:Wallet -15.50 CAD @{=$0.90@}
Expenses:Food 15.50 CAD @{=$0.90@}
2012-04-11 Second day Dinner in Canada
Assets:Wallet -25.75 CAD @{=$0.90@}
Expenses:Food 25.75 CAD @{=$0.90@}
@end smallexample
Note that ending a @code{fixed} is done differently than other
directives, as @code{fixed} is closed with an @code{endfixed} (i.e.,
there is @emph{no space} between @code{end} and @code{fixed}).
For the moment, users may wish to study
@uref{http://bugs.ledger-cli.org/show_bug.cgi?id=789, Bug Report 789}
before using the @code{fixed} directive in production.
@item include
@c instance_t::include_directive in textual.cc
Include the stated file as if it were part of the current file.
@item payee
@c instance_t::payee_mapping_directive in textual.cc
@findex print
@findex register
The @code{payee} directive supports one optional sub-directive, if it
immediately follows the payee directive and if it begins with
whitespace:
@smallexample
payee KFC
alias KENTUCKY FRIED CHICKEN
@end smallexample
The @code{alias} directive provides a regex which, if it matches
a parsed payee, the declared payee name is substituted:
@smallexample
2012-02-27 KENTUCKY FRIED CHICKEN ; will be read as being 'KFC'
...
@end smallexample
Ledger will display the mapped payees in @command{print} and
@command{register} reports.
@item apply tag
@c instance_t::tag_directive in textual.cc
Allows you to designate a block of transactions and assign the same
tag to all. Tags can have values and may be nested.
@smallexample
apply tag hastag
apply tag nestedtag: true
2011/01/25 Tom's Used Cars
Expenses:Auto $ 5,500.00
; :nobudget:
Assets:Checking
2011/01/27 Book Store
Expenses:Books $20.00
Liabilities:MasterCard
end apply tag nestedtag
2011/12/01 Sale
Assets:Checking:Business $ 30.00
Income:Sales
end apply tag hastag
@end smallexample
@noindent
is the equivalent of:
@smallexample
2011/01/25 Tom's Used Cars
:hastag:
nestedtag: true
Expenses:Auto $ 5,500.00
; :nobudget:
Assets:Checking
2011/01/27 Book Store
:hastag:
nestedtag: true
Expenses:Books $20.00
Liabilities:MasterCard
2011/12/01 Sale
:hastag:
Assets:Checking:Business $ 30.00
Income:Sales
@end smallexample
Note that anything following @code{end apply tag} is ignored. placing
the name of the tag that is being closed is a simple way to keep
track.
@item tag
Pre-declares tag names. This only has effect if @option{--strict} or
@option{--pedantic} is used (see below).
@smallexample
tag Receipt
tag CSV
@end smallexample
The @code{tag} directive supports two optional sub-directives, if they
immediately follow the tag directive and if they begin with
whitespace:
@smallexample
tag Receipt
check value =~ /pattern/
assert value != "foobar"
@end smallexample
The @code{check} and @code{assert} directives warn or error
(respectively) if the given value expression evaluates to false within
the context of any use of the related tag. In such a context,
``value'' is bound to the value of the tag (which may not be a string
if typed-metadata is used!). Such checks or assertions are not called
if no value is given.
@item test
@c instance_t::comment_directive in textual.cc
This is a synonym for @code{comment} and must be closed by an
@code{end} tag.
@item year
@c instance_t::year_directive in textual.cc
Denotes the year used for all subsequent transactions that give a date
without a year. The year should appear immediately after the
directive, for example: @code{year 2004}. This is useful at the
beginning of a file, to specify the year for that file. If all
transactions specify a year, however, this command has no effect.
@end table
The following single letter commands may be at the beginning of a line
alone, for backwards compatibility with older Ledger versions.
@table @code
@item A
See @code{bucket}.
@item Y
See @code{year}.
@item N SYMBOL
Indicates that pricing information is to be ignored for a given
symbol, nor will quotes ever be downloaded for that symbol. Useful
with a home currency, such as the dollar @samp{$}. It is recommended
that these pricing options be set in the price database file, which
defaults to @file{~/.pricedb}. The syntax for this command is:
@smallexample
N SYMBOL
@end smallexample
@item D AMOUNT
@findex xact
Specifies the default commodity to use, by specifying an amount in the
expected format. The @command{xact} command will use this commodity as
the default when none other can be determined. This command may be used
multiple times, to set the default flags for different commodities;
whichever is seen last is used as the default commodity. For example,
to set US dollars as the default commodity, while also setting the
thousands flag and decimal flag for that commodity, use:
@smallexample
D $1,000.00
@end smallexample
@item C AMOUNT1 = AMOUNT2
Specifies a commodity conversion, where the first amount is given to
be equivalent to the second amount. The first amount should use the
decimal precision desired during reporting:
@smallexample
C 1.00 Kb = 1024 bytes
@end smallexample
@item I, i, O, o, b, h
These four relate to timeclock support, which permits Ledger to read
timelog files. See the timeclock's documentation for more info on the
syntax of its timelog files.
@end table
@node Converting from other formats, Archiving Previous Years, Journal Format, Keeping a Journal
@section Converting from other formats
@cindex csv importing
There are numerous tools to help convert various formats to a Ledger
file. Most banks will generate a comma separated values file that can
easily be parsed into Ledger format using one of those tools. Some of
the most popular tools are:
@itemize
@item @code{ledger convert download.csv}
@item @code{hledger -f checking.csv print}
@item @uref{https://github.com/quentinsf/icsv2ledger, @code{icsv2ledger}}
@item @uref{https://github.com/tazzben/csvToLedger, @code{csvToLedger}}
@item @uref{https://launchpad.net/csv2ledger, @code{CSV2Ledger}}
@end itemize
@noindent
Directly pulling information from banks is outside the scope of
Ledger's function.
@node Archiving Previous Years, , Converting from other formats, Keeping a Journal
@section Archiving Previous Years
@findex equity
@findex print
After a while, your journal can get to be pretty large. While this
will not slow down Ledger---it's designed to process journals very
quickly---things can start to feel ``messy''; and it's a universal
complaint that when finances feel messy, people avoid them.
Thus, archiving the data from previous years into their own files can
offer a sense of completion, and freedom from the past. But how to
best accomplish this with the ledger program? There are two commands
that make it very simple: @command{print}, and @command{equity}.
Let's take an example file, with data ranging from year 2000 until
2004. We want to archive years 2000 and 2001 to their own file,
leaving just 2003 and 2004 in the current file. So, use
@command{print} to output all the earlier transactions to a file
called @file{ledger-old.dat}:
@smallexample
$ ledger -f ledger.dat -b 2000 -e 2001 print > ledger-old.dat
@end smallexample
To delete older data from the current ledger file, use @command{print}
again, this time specifying year 2002 as the starting date:
@smallexample
$ ledger -f ledger.dat -b 2002 print > x
$ mv x ledger.dat
@end smallexample
However, now the current file contains @emph{only} postings from 2002
onward, which will not yield accurate present-day balances, because the
net income from previous years is no longer being tallied. To
compensate for this, we must append an equity report for the old ledger
at the beginning of the new one:
@smallexample
$ ledger -f ledger-old.dat equity > equity.dat
$ cat equity.dat ledger.dat > x
$ mv x ledger.dat
$ rm equity.dat
@end smallexample
Now the balances reported from @file{ledger.dat} are identical to what
they were before the data was split.
How often should you split your ledger? You never need to, if you
don't want to. Even eighty years of data will not slow down ledger
much, and that's just using present day hardware! Or, you can keep
the previous and current year in one file, and each year before that
in its own file. It's really up to you, and how you want to organize
your finances. For those who also keep an accurate paper trail, it
might be useful to archive the older years to their own files, then
burn those files to a CD to keep with the paper records---along with
any electronic statements received during the year. In the arena of
organization, just keep in mind this maxim: Do whatever keeps you
doing it.
@node Transactions, Building Reports, Keeping a Journal, Top
@chapter Transactions
@menu
* Basic format::
* Eliding amounts::
* Auxiliary dates::
* Codes::
* Transaction state::
* Transaction notes::
* Metadata::
* Virtual postings::
* Expression amounts::
* Balance verification::
* Posting cost::
* Explicit posting costs::
* Posting cost expressions::
* Total posting costs::
* Virtual posting costs::
* Commodity prices::
* Prices vs. costs::
* Fixated prices and costs::
* Lot dates::
* Lot notes::
* Lot value expressions::
* Automated Transactions::
@end menu
@node Basic format, Eliding amounts, Transactions, Transactions
@section Basic format
The most basic form of transaction is:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
Assets:Cash $-20.00
@end smallexample
This transaction has a date, a payee or description, a target account
(the first posting), and a source account (the second posting). Each
posting specifies what action is taken related to that account.
A transaction can have any number of postings:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
Assets:Cash $-10.00
Liabilities:Credit $-10.00
@end smallexample
@node Eliding amounts, Auxiliary dates, Basic format, Transactions
@section Eliding amounts
The first thing you can do to make things easier is elide amounts.
That is, if exactly one posting has no amount specified, Ledger will
infer the inverse of the other postings' amounts:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
Assets:Cash $-10.00
Liabilities:Credit ; same as specifying $-10
@end smallexample
@noindent
If the other postings use multiple commodities, Ledger will copy the
empty posting N times and fill in the negated values of the various
commodities:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
Expenses:Tips $2.00
Assets:Cash EUR -10.00
Assets:Cash GBP -10.00
Liabilities:Credit
@end smallexample
@noindent
This transaction is identical to writing:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
Expenses:Tips $2.00
Assets:Cash EUR -10.00
Assets:Cash GBP -10.00
Liabilities:Credit $-22.00
Liabilities:Credit EUR 10.00
Liabilities:Credit GBP 10.00
@end smallexample
@node Auxiliary dates, Codes, Eliding amounts, Transactions
@section Auxiliary dates
@findex --aux-date
You can associate a second date with a transaction by following the
primary date with an equals sign:
@smallexample
2012-03-10=2012-03-08 KFC
Expenses:Food $20.00
Assets:Cash $-20.00
@end smallexample
What this auxiliary date means is entirely up to you. The only use
Ledger has for it is that if you specify @option{--aux-date}, then all
reports and calculations (including pricing) will use the aux date as if
it were the primary date.
@node Codes, Transaction state, Auxiliary dates, Transactions
@section Codes
A transaction can have a textual ``code''. This has no meaning and is
only displayed by the print command. Checking accounts often use
codes like DEP, XFER, etc., as well as check numbers. This is to give
you a place to put those codes:
@smallexample
2012-03-10 (#100) KFC
Expenses:Food $20.00
Assets:Checking
@end smallexample
@node Transaction state, Transaction notes, Codes, Transactions
@section Transaction state
@findex --cleared
@findex --uncleared
@findex --pending
A transaction can have a ``state'': cleared, pending, or uncleared.
The default is uncleared. To mark a transaction cleared, put a *
before the payee, and after date or code:
@smallexample
2012-03-10 * KFC
Expenses:Food $20.00
Assets:Cash
@end smallexample
@noindent
To mark it pending, use a !:
@smallexample
2012-03-10 ! KFC
Expenses:Food $20.00
Assets:Cash
@end smallexample
What these mean is entirely up to you. The @option{--cleared} option
will limits to reports to only cleared items, while @option{--uncleared}
shows both uncleared and pending items, and @option{--pending} shows
only pending items.
I use cleared to mean that I've reconciled the transaction with my
bank statement, and pending to mean that I'm in the middle of
a reconciliation.
When you clear a transaction, that's really just shorthand for
clearing all of its postings. That is:
@smallexample
2012-03-10 * KFC
Expenses:Food $20.00
Assets:Cash
@end smallexample
@noindent
Is the same as writing:
@smallexample
2012-03-10 KFC
* Expenses:Food $20.00
* Assets:Cash
@end smallexample
@noindent
You can mark individual postings as cleared or pending, in case one
``side'' of the transaction has cleared, but the other hasn't yet:
@smallexample
2012-03-10 KFC
Liabilities:Credit $100.00
* Assets:Checking
@end smallexample
@node Transaction notes, Metadata, Transaction state, Transactions
@section Transaction notes
After the payee, and after at least one tab or two spaces (or a space
and a tab, which Ledger calls this a ``hard separator''), you may
introduce a note about the transaction using the @samp{;} character:
@smallexample
2012-03-10 * KFC ; yum, chicken...
Expenses:Food $20.00
Assets:Cash
@end smallexample
@noindent
Notes can also appear on the next line, so long as that line begins
with whitespace:
@smallexample
2012-03-10 * KFC ; yum, chicken...
; and more notes...
Expenses:Food $20.00
Assets:Cash
2012-03-10 * KFC
; just these notes...
Expenses:Food $20.00
Assets:Cash
@end smallexample
A transaction note is shared by all its postings. This becomes
significant when querying for metadata (see below). To specify that
a note belongs only to one posting, place it after a hard separator
after the amount, or on its own line preceded by whitespace:
@smallexample
2012-03-10 * KFC
Expenses:Food $20.00 ; posting #1 note
Assets:Cash
; posting #2 note, extra indentation is optional
@end smallexample
@node Metadata, Virtual postings, Transaction notes, Transactions
@section Metadata
@c TODO add cindex
@c TODO https://groups.google.com/d/msg/ledger-cli/2csLPcHJ3ak/a17jOClzLTUJ
@c > Is there a way to produce a register report that lists all the transaction
@c > that contain a certain tag, and sort them based on the value of the tag?
@c ledger reg --sort "tag('foo')" %foo
@c ledger reg --group-by "tag('Employer)" Remboursement:Employer and tag Employer
@c > Is it possible to get subtotals for each tag value?
@c ledger --group-by "tag('foo')" bal
@c TODO https://groups.google.com/d/msg/ledger-cli/K9NBhNlVnYc/TDYDAWhOA5EJ
One of Ledger's more powerful features is the ability to associate
typed metadata with postings and transactions (by which I mean all of
a transaction's postings). This metadata can be queried, displayed,
and used in calculations.
The are two forms of metadata: tags and tag/value pairs.
@menu
* Metadata tags::
* Metadata values::
* Typed metadata::
@end menu
@node Metadata tags, Metadata values, Metadata, Metadata
@subsection Metadata tags
To tag an item, put any word not containing whitespace between two
colons:
@smallexample
2012-03-10 * KFC
Expenses:Food $20.00
Assets:Cash
; :TAG:
@end smallexample
You can gang up multiple tags by sharing colons:
@smallexample
2012-03-10 * KFC
Expenses:Food $20.00
Assets:Cash
; :TAG1:TAG2:TAG3:
@end smallexample
@menu
* Payee metadata tag::
@end menu
@node Payee metadata tag, , Metadata tags, Metadata tags
@subsubsection Payee metadata tag
@cindex Payee metadata tag
@findex register
@findex payees
@findex --by-payee
``Payee'' is a special metadata field. If set on a posting, it will be
used as the payee name for that posting. This affects the
@command{register} report, the @command{payees} report, and the
@option{--by-payee} option.
This is useful when for example you deposit 4 checks at a time to
the bank. On the bank statement, there is just one amount @samp{$400},
but you can specify from whom each check came from, as shown by example below:
@smallexample
2010-06-17 Sample
Assets:Bank $400.00
Income:Check1 $-100.00 ; Payee: Person One
Income:Check2 $-100.00 ; Payee: Person Two
Income:Check3 $-100.00 ; Payee: Person Three
Income:Check4 $-100.00 ; Payee: Person Four
@end smallexample
When reporting this, it appears as:
@smallexample
10-Jun-17 Sample Assets:Bank $400.00 $400.00
Person One Income:Check1 $-100.00 $300.00
Person Two Income:Check2 $-100.00 $200.00
Person Three Income:Check3 $-100.00 $100.00
Person Four Income:Check4 $-100.00 0
@end smallexample
This shows that they are all in the same transaction (which is why the
date is not repeated), but they have different payees now.
@node Metadata values, Typed metadata, Metadata tags, Metadata
@subsection Metadata values
To associate a value with a tag, use the syntax ``Key: Value'', where
the value can be any string of characters. Whitespace is needed after
the colon, and cannot appear in the Key:
@smallexample
2012-03-10 * KFC
Expenses:Food $20.00
Assets:Cash
; MyTag: This is just a bogus value for MyTag
@end smallexample
@node Typed metadata, , Metadata values, Metadata
@subsection Typed metadata
If a metadata tag ends in ::, its value will be parsed as a value
expression and stored internally as a value rather than as a string.
For example, although I can specify a date textually like so:
@smallexample
2012-03-10 * KFC
Expenses:Food $20.00
Assets:Cash
; AuxDate: 2012/02/30
@end smallexample
@noindent
This date is just a string, and won't be parsed as a date unless its
value is used in a date-context (at which time the string is parsed
into a date automatically every time it is needed as a date). If on
the other hand I write this:
@smallexample
2012-03-10 * KFC
Expenses:Food $20.00
Assets:Cash
; AuxDate:: [2012/02/30]
@end smallexample
@noindent
Then it is parsed as a date only once, and during parsing of the
journal file, which would let me know right away that it is an invalid
date.
@node Virtual postings, Expression amounts, Metadata, Transactions
@section Virtual postings
@findex --real
Ordinarily, the amounts of all postings in a transaction must balance
to zero. This is non-negotiable. It's what double-entry accounting
is all about! But there are some tricks up Ledger's sleeve...
You can use virtual accounts to transfer amounts to an account on the
sly, bypassing the balancing requirement. The trick is that these
postings are not considered ``real'', and can be removed from all
reports using @option{--real}.
To specify a virtual account, surround the account name with
parentheses:
@smallexample
2012-03-10 * KFC
Expenses:Food $20.00
Assets:Cash
(Budget:Food) $-20.00
@end smallexample
If you want, you can state that virtual postings @emph{should} balance
against one or more other virtual postings by using brackets (which
look ``harder'') rather than parentheses:
@smallexample
2012-03-10 * KFC
Expenses:Food $20.00
Assets:Cash
[Budget:Food] $-20.00
[Equity:Budgets] $20.00
@end smallexample
@node Expression amounts, Balance verification, Virtual postings, Transactions
@section Expression amounts
An amount is usually a numerical figure with an (optional) commodity,
but it can also be any value expression. To indicate this, surround
the amount expression with parentheses:
@smallexample
2012-03-10 * KFC
Expenses:Food ($10.00 + $20.00) ; Ledger adds it up for you
Assets:Cash
@end smallexample
@node Balance verification, Posting cost, Expression amounts, Transactions
@section Balance verification
@menu
* Balance assertions::
* Balance assignments::
* Resetting a balance::
* Balancing transactions::
@end menu
If at the end of a posting's amount (and after the cost too, if there
is one) there is an equals sign, then Ledger will verify that the
total value for that account as of that posting matches the amount
specified.
There are two forms of this features: balance assertions, and balance
assignments.
@node Balance assertions, Balance assignments, Balance verification, Balance verification
@subsection Balance assertions
A balance assertion has this general form:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
Assets:Cash $-20.00 = $500.00
@end smallexample
This simply asserts that after subtracting $20.00 from Assets:Cash,
that the resulting total matches $500.00. If not, it is an error.
@node Balance assignments, Resetting a balance, Balance assertions, Balance verification
@subsection Balance assignments
A balance assignment has this form:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
Assets:Cash = $500.00
@end smallexample
This sets the amount of the second posting to whatever it would need
to be for the total in Assets:Cash to be $500.00 after the posting.
If the resulting amount is not $-20.00 in this case, it is an error.
@node Resetting a balance, Balancing transactions, Balance assignments, Balance verification
@subsection Resetting a balance
Say your book-keeping has gotten a bit out of date, and your Ledger
balance no longer matches your bank balance. You can create an
adjustment transaction using balance assignments:
@smallexample
2012-03-10 Adjustment
Assets:Cash = $500.00
Equity:Adjustments
@end smallexample
Since the second posting is also null, it's value will become the
inverse of whatever amount is generated for the first posting.
This is the only time in ledger when more than one posting's amount
may be empty---and then only because it's not true empty, it is
indirectly provided by the balance assignment's value.
@node Balancing transactions, , Resetting a balance, Balance verification
@subsection Balancing transactions
@findex --empty
As a consequence of all the above, consider the following transaction:
@smallexample
2012-03-10 My Broker
[Assets:Brokerage] = 10 AAPL
@end smallexample
What this says is: set the amount of the posting to whatever value is
needed so that Assets:Brokerage contains 10 AAPL. Then, because this
posting must balance, ensure that its value is zero. This can only be
true if Assets:Brokerage does indeed contain 10 AAPL at that point in
the input file.
A balanced virtual transaction is used simply to indicate to Ledger that
this is not a ``real'' transaction. It won't appear in any reports
anyway (unless you use a register report with @option{--empty}).
@node Posting cost, Explicit posting costs, Balance verification, Transactions
@section Posting cost
When you transfer a commodity from one account to another, sometimes
it get transformed during the transaction. This happens when you
spend money on gas, for example, which transforms dollars into gallons
of gasoline, or dollars into stocks in a company.
In those cases, Ledger will remember the ``cost'' of that transaction
for you, and can use it during reporting in various ways. Here's an
example of a stock purchase:
@smallexample
2012-03-10 My Broker
Assets:Brokerage 10 AAPL
Assets:Brokerage:Cash $-500.00
@end smallexample
This is different from transferring 10 AAPL shares from one account to
another, in this case you are @emph{exchanging} one commodity for
another. The resulting posting cost is $50.00 per share.
@node Explicit posting costs, Posting cost expressions, Posting cost, Transactions
@section Explicit posting costs
You can make any posting's cost explicit using the @samp{@@} symbol
after the amount or amount expression:
@smallexample
2012-03-10 My Broker
Assets:Brokerage 10 AAPL @@ $50.00
Assets:Brokerage:Cash $-500.00
@end smallexample
When you do this, since Ledger can now figure out the balancing amount
from the first posting's cost, you can elide the otheramount:
@smallexample
2012-03-10 My Broker
Assets:Brokerage 10 AAPL @@ $50.00
Assets:Brokerage:Cash
@end smallexample
@menu
* Primary and secondary commodities::
@end menu
@node Primary and secondary commodities, , Explicit posting costs, Explicit posting costs
@subsection Primary and secondary commodities
@findex --market
@findex --exchange @var{COMMODITY}
It is a general convention within Ledger that the ``top'' postings in
a transaction contain the target accounts, while the final posting
contains the source account. Whenever a commodity is exchanged like
this, the commodity moved to the target account is considered
``secondary'', while the commodity used for purchasing and tracked in
the cost is ``primary''.
Said another way, whenever Ledger sees a posting cost of the form
"AMOUNT @@ AMOUNT", the commodity used in the second amount is marked
``primary''.
The only meaning a primary commodity has is that @option{--market (-V)}
flag will never convert a primary commodity into any other commodity.
@option{--exchange @var{COMMODITY} (-X)} still will, however.
@node Posting cost expressions, Total posting costs, Explicit posting costs, Transactions
@section Posting cost expressions
Just as you can have amount expressions, you can have posting
expressions:
@smallexample
2012-03-10 My Broker
Assets:Brokerage 10 AAPL @@ ($500.00 / 10)
Assets:Brokerage:Cash
@end smallexample
You can even have both:
@smallexample
2012-03-10 My Broker
Assets:Brokerage (5 AAPL * 2) @@ ($500.00 / 10)
Assets:Brokerage:Cash
@end smallexample
@node Total posting costs, Virtual posting costs, Posting cost expressions, Transactions
@section Total posting costs
The cost figure following the @samp{@@} character specifies the
@emph{per-unit} price for the commodity being transferred. If you'd
like to specify the total cost instead, use @samp{@@@@}:
@smallexample
2012-03-10 My Broker
Assets:Brokerage 10 AAPL @@@@ $500.00
Assets:Brokerage:Cash
@end smallexample
Ledger reads this as if you had written:
@smallexample
2012-03-10 My Broker
Assets:Brokerage 10 AAPL @@ ($500.00 / 10)
Assets:Brokerage:Cash
@end smallexample
@node Virtual posting costs, Commodity prices, Total posting costs, Transactions
@section Virtual posting costs
Normally whenever a commodity exchange like this happens, the price of
the exchange (such as $50 per share of AAPL, above) is recorded in
Ledger's internal price history database. To prevent this from
happening in the case of an exceptional transaction, surround the
@samp{@@} or @samp{@@@@} with parentheses:
@smallexample
2012-03-10 My Brother
Assets:Brokerage 1000 AAPL (@@) $1
Income:Gifts Received
@end smallexample
@node Commodity prices, Prices vs. costs, Virtual posting costs, Transactions
@section Commodity prices
@findex --lot-prices
When a transaction occurs that exchange one commodity for another,
Ledger records that commodity price not only within its internal price
database, but also attached to the commodity itself. Usually this fact
remains invisible to the user, unless you turn on @option{--lot-prices}
to show these hidden price figures.
For example, consider the stock sale given above:
@smallexample
2012-03-10 My Broker
Assets:Brokerage 10 AAPL @@ $50.00
Assets:Brokerage:Cash
@end smallexample
The commodity transferred into Assets:Brokerage is not actually 10
AAPL, but rather 10 AAPL @{$5.00@}. The figure in braces after the
amount is called the ``lot price''. It's Ledger's way of remembering
that this commodity was transferred through an exchange, and that
$5.00 was the price of that exchange.
This becomes significant if you later sell that commodity again. For
example, you might write this:
@smallexample
2012-04-10 My Broker
Assets:Brokerage:Cash
Assets:Brokerage -10 AAPL @@ $75.00
@end smallexample
And that would be perfectly fine, but how do you track the capital
gains on the sale? It could be done with a virtual posting:
@smallexample
2012-04-10 My Broker
Assets:Brokerage:Cash
Assets:Brokerage -10 AAPL @@ $75.00
(Income:Capital Gains) $-250.00
@end smallexample
But this gets messy since capital gains income is very real, and not
quite appropriate for a virtual posting.
Instead, if you reference that same hidden price annotation, Ledger
will figure out that the price of the shares you're selling, and the
cost you're selling them at, don't balance:
@smallexample
2012-04-10 My Broker
Assets:Brokerage:Cash $750.00
Assets:Brokerage -10 AAPL @{$50.00@} @@ $75.00
@end smallexample
This transaction will fail because the $250.00 price difference
between the price you bought those shares at, and the cost you're
selling them for, does not match. The lot price also identifies which
shares you purchased on that prior date.
@menu
* Total commodity prices::
@end menu
@node Total commodity prices, , Commodity prices, Commodity prices
@subsection Total commodity prices
As a shorthand, you can specify the total price instead of the
per-share price in doubled braces. This goes well with total costs,
but is not required to be used with them:
@smallexample
2012-04-10 My Broker
Assets:Brokerage:Cash $750.00
Assets:Brokerage -10 AAPL @{@{$500.00@}@} @@@@ $750.00
Income:Capital Gains $-250.00
@end smallexample
It should be noted that this is a convenience only for cases where you
buy and sell whole lots. The @{@{$500.00@}@} is @emph{not} an
attribute of commodity, whereas @{$5.00@} is. In fact, when you write
@{@{$500.00@}@}, Ledger just divides that value by 10 and sees
@{$50.00@}. So if you use the print command to look at this
transaction, you'll see the single form in the output. The double
price form is a shorthand only.
Plus, it comes with dangers. This works fine:
@smallexample
2012-04-10 My Broker
Assets:Brokerage 10 AAPL @@ $50.00
Assets:Brokerage:Cash $750.00
2012-04-10 My Broker
Assets:Brokerage:Cash $375.00
Assets:Brokerage -5 AAPL @{$50.00@} @@ $375.00
Income:Capital Gains $-125.00
2012-04-10 My Broker
Assets:Brokerage:Cash $375.00
Assets:Brokerage -5 AAPL @{$50.00@} @@ $375.00
Income:Capital Gains $-125.00
@end smallexample
@noindent
But this does not do what you might expect:
@smallexample
2012-04-10 My Broker
Assets:Brokerage 10 AAPL @@ $50.00
Assets:Brokerage:Cash $750.00
2012-04-10 My Broker
Assets:Brokerage:Cash $375.00
Assets:Brokerage -5 AAPL @{@{$500.00@}@} @@ $375.00
Income:Capital Gains $-125.00
2012-04-10 My Broker
Assets:Brokerage:Cash $375.00
Assets:Brokerage -5 AAPL @{@{$500.00@}@} @@ $375.00
Income:Capital Gains $-125.00
@end smallexample
And in cases where the amounts do not divide into whole figure and
must be rounded, the capital gains figure could be off by a cent. Use
with caution.
@node Prices vs. costs, Fixated prices and costs, Commodity prices, Transactions
@section Prices vs. costs
Because lot pricing provides enough information to infer the cost, the
following two transactions are equivalent:
@smallexample
2012-04-10 My Broker
Assets:Brokerage 10 AAPL @@ $50.00
Assets:Brokerage:Cash $750.00
2012-04-10 My Broker
Assets:Brokerage 10 AAPL @{$50.00@}
Assets:Brokerage:Cash $750.00
@end smallexample
However, note that what you see in some reports may differ, for
example in the print report. Functionally, however, there is no
difference, and neither the register nor the balance report are
sensitive to this difference.
@node Fixated prices and costs, Lot dates, Prices vs. costs, Transactions
@section Fixated prices and costs
If you buy a stock last year, and ask for its value today, Ledger will
consult its price database to see what the most recent price for that
stock is. You can short-circuit this lookup by ``fixing'' the price
at the time of a transaction. This is done using @{=AMOUNT@}:
@smallexample
2012-04-10 My Broker
Assets:Brokerage 10 AAPL @{=$50.00@}
Assets:Brokerage:Cash $750.00
@end smallexample
These 10 AAPL will now always be reported as being worth $50, no
matter what else happens to the stock in the meantime.
Fixated prices are a special case of using lot valuation expressions
(see below) to fix the value of a commodity lot.
Since price annotations and costs are largely interchangeable and
a matter of preference, there is an equivalent syntax for specified
fixated prices by way of the cost:
@smallexample
2012-04-10 My Broker
Assets:Brokerage 10 AAPL @@ =$50.00
Assets:Brokerage:Cash $750.00
@end smallexample
This is the same as the previous transaction, with the same caveats
found in @ref{Prices vs. costs}.
@node Lot dates, Lot notes, Fixated prices and costs, Transactions
@section Lot dates
@findex --lot-dates
In addition to lot prices, you can specify lot dates and reveal them
with @option{--lot-dates}. Other than that, however, they have no
special meaning to Ledger. They are specified after the amount in
square brackets (the same way that dates are parsed in value
expressions):
@smallexample
2012-04-10 My Broker
Assets:Brokerage:Cash $375.00
Assets:Brokerage -5 AAPL @{$50.00@} [2012-04-10] @@ $375.00
Income:Capital Gains $-125.00
@end smallexample
@node Lot notes, Lot value expressions, Lot dates, Transactions
@section Lot notes
@findex --lot-notes
@findex --lots
You can also associate arbitrary notes for your own record keeping in
parentheses, and reveal them with @option{--lot-notes}. One caveat is
that the note cannot begin with an @samp{@@} character, as that would
indicate a virtual cost:
@smallexample
2012-04-10 My Broker
Assets:Brokerage:Cash $375.00
Assets:Brokerage -5 AAPL @{$50.00@} [2012-04-10] (Oh my!) @@ $375.00
Income:Capital Gains $-125.00
@end smallexample
You can any combination of lot prices, dates or notes, in any order.
They are all optional.
To show all lot information in a report, use @option{--lots}.
@node Lot value expressions, Automated Transactions, Lot notes, Transactions
@section Lot value expressions
Normally when you ask Ledger to display the values of commodities held,
it uses a value expression called ``market'' to determine the most
recent value from its price database---even downloading prices from the
Internet, if @option{--download (-Q)} was specified and a suitable
@file{getquote} script is found on your system.
However, you can override this valuation logic by providing
a commodity valuation expression in doubled parentheses. This
expression must result in one of two values: either an amount to
always be used as the per-share price for that commodity; or
a function taking three argument which is called to determine that
price.
If you use the functional form, you can either specify a function
name, or a lambda expression. Here's a function that yields the price
as $10 in whatever commodity is being requested:
@smallexample
define ten_dollars(s, date, t) = market($10, date, t)
@end smallexample
I can now use that in a lot value expression as follows:
@smallexample
2012-04-10 My Broker
Assets:Brokerage:Cash $375.00
Assets:Brokerage -5 AAPL @{$50.00@} ((ten_dollars)) @@@@ $375.00
Income:Capital Gains $-125.00
@end smallexample
Alternatively, I could do the same thing without pre-defining
a function by using a lambda expression taking three arguments:
@smallexample
2012-04-10 My Broker
A:B:Cash $375.00
A:B -5 AAPL @{$50.00@} ((s, d, t -> market($10, date, t))) @@@@ $375.00
Income:Capital Gains $-125.00
@end smallexample
The arguments passed to these functions have the following meaning:
@itemize
@item source
The source commodity string, or an amount object. If it is a string,
the return value must be an amount representing the price of the
commodity identified by that string (example: @samp{$}). If it is an
amount, return the value of that amount as a new amount (usually
calculated as commodity price times source amount).
@item date
The date to use for determining the value. If null, it means no date
was specified, which can mean whatever you want it to mean.
@item target
If not null, a string representing the desired target commodity that the
commodity price, or repriced amount, should be valued in. Note that
this string can be a comma-separated list, and that some or all of the
commodities in that list may be suffixed with an exclamation mark, to
indicate what is being desired.
@end itemize
In most cases, it is simplest to either use explicit amounts in your
valuation expressions, or just pass the arguments down to market after
modifying them to suit your needs.
@node Automated Transactions, , Lot value expressions, Transactions
@section Automated Transactions
An automated transaction is a special kind of transaction which adds
its postings to other transactions any time one of that other
transactions' postings matches its predicate. The predicate uses the
same query syntax as the Ledger command line.
Consider this posting:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
Assets:Cash
@end smallexample
If I write this automated transaction before it in the file:
@smallexample
= expr true
Foo $50.00
Bar $-50.00
@end smallexample
Then the first transaction will be modified during parsing as if I'd
written this:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
Foo $50.00
Bar $-50.00
Assets:Cash $-20.00
Foo $50.00
Bar $-50.00
@end smallexample
Despite this fancy logic, automated transactions themselves follow
most of the same rules as regular transactions: their postings must
balance (unless you use a virtual posting), you can have metadata,
etc.
One thing you cannot do, however, is elide amounts in an automated
transaction.
@menu
* Amount multipliers::
* Accessing the matching posting's amount::
* Referring to the matching posting's account::
* Applying metadata to every matched posting::
* Applying metadata to the generated posting::
* State flags::
* Effective Dates::
* Periodic Transactions::
* Concrete Example of Automated Transactions::
@end menu
@node Amount multipliers, Accessing the matching posting's amount, Automated Transactions, Automated Transactions
@subsection Amount multipliers
As a special case, if an automated transaction's posting's amount
(phew) has no commodity, it is taken as a multiplier upon the matching
posting's cost. For example:
@smallexample
= expr true
Foo 50.00
Bar -50.00
2012-03-10 KFC
Expenses:Food $20.00
Assets:Cash
@end smallexample
Then the latter transaction turns into this during parsing:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
Foo $1000.00
Bar $-1000.00
Assets:Cash $-20.00
Foo $1000.00
Bar $-1000.00
@end smallexample
@node Accessing the matching posting's amount, Referring to the matching posting's account, Amount multipliers, Automated Transactions
@subsection Accessing the matching posting's amount
If you use an amount expression for an automated transaction's
posting, that expression has access to all the details of the matched
posting. For example, you can refer to that posting's amount using
the ``amount'' value expression variable:
@smallexample
= expr true
(Foo) (amount * 2) ; same as just "2" in this case
2012-03-10 KFC
Expenses:Food $20.00
Assets:Cash
@end smallexample
This becomes:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
(Foo) $40.00
Assets:Cash $-20.00
(Foo) $-40.00
@end smallexample
@node Referring to the matching posting's account, Applying metadata to every matched posting, Accessing the matching posting's amount, Automated Transactions
@subsection Referring to the matching posting's account
Sometimes want to refer to the account that matched in some way within
the automated transaction itself. This is done by using the string
$account, anywhere within the account part of the automated posting:
@smallexample
= food
(Budget:$account) 10
2012-03-10 KFC
Expenses:Food $20.00
Assets:Cash
@end smallexample
Becomes:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
(Budget:Expenses:Food) $200.00
Assets:Cash $-20.00
@end smallexample
@node Applying metadata to every matched posting, Applying metadata to the generated posting, Referring to the matching posting's account, Automated Transactions
@subsection Applying metadata to every matched posting
If the automated transaction has a transaction note, that note is
copied (along with any metadata) to every posting that matches the
predicate:
@smallexample
= food
; Foo: Bar
(Budget:$account) 10
2012-03-10 KFC
Expenses:Food $20.00
Assets:Cash
@end smallexample
Becomes:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
; Foo: Bar
(Budget:Expenses:Food) $200.00
Assets:Cash $-20.00
@end smallexample
@node Applying metadata to the generated posting, State flags, Applying metadata to every matched posting, Automated Transactions
@subsection Applying metadata to the generated posting
If the automated transaction's posting has a note, that note is
carried to the generated posting within the matched transaction:
@smallexample
= food
(Budget:$account) 10
; Foo: Bar
2012-03-10 KFC
Expenses:Food $20.00
Assets:Cash
@end smallexample
Becomes:
@smallexample
2012-03-10 KFC
Expenses:Food $20.00
(Budget:Expenses:Food) $200.00
; Foo: Bar
Assets:Cash $-20.00
@end smallexample
This is slightly different from the rules for regular transaction
notes, in that an automated transaction's note does not apply to every
posting within the automated transaction itself, but rather to every
posting it matches.
@node State flags, Effective Dates, Applying metadata to the generated posting, Automated Transactions
@subsection State flags
Although you cannot mark an automated transaction as a whole as
cleared or pending, you can mark its postings with a @samp{*} or
@samp{!} before the account name, and that state flag gets carried to
the generated posting.
@node Effective Dates, Periodic Transactions, State flags, Automated Transactions
@subsection Effective Dates
@cindex effective dates
@findex --effective
In the real world transactions do not take place instantaneously.
Purchases can take several days to post to a bank account. And you may
pay ahead for something for which you want to distribute costs. With
Ledger you can control every aspect of the timing of a transaction.
Say you're in business. If you bill a customer, you can enter
something like
@cindex effective date of invoice
@smallexample
2008/01/01=2008/01/14 Client invoice ; estimated date you'll be paid
Assets:Accounts Receivable $100.00
Income: Client name
@end smallexample
Then, when you receive the payment, you change it to
@smallexample
2008/01/01=2008/01/15 Client invoice ; actual date money received
Assets:Accounts Receivable $100.00
Income: Client name
@end smallexample
@noindent
and add something like
@smallexample
2008/01/15 Client payment
Assets:Checking $100.00
Assets:Accounts Receivable
@end smallexample
Now
@smallexample
$ ledger --begin 2008/01/01 --end 2008/01/14 bal Income
@end smallexample
@noindent
gives you your accrued income in the first two weeks of the year, and
@smallexample
$ ledger --effective --begin 2008/01/01 --end 2008/01/14 bal Income
@end smallexample
@noindent
gives you your cash basis income in the same two weeks.
Another use is distributing costs out in time. As an example, suppose
you just prepaid into a local vegetable co-op that sustains you
through the winter. It costs $225 to join the program, so you write
a check. You don't want your October grocery budget to be blown
because you bought food ahead, however. What you really want is for
the money to be evenly distributed over the next six months so that
your monthly budgets gradually take a hit for the vegetables you'll
pick up from the co-op, even though you've already paid for them.
@smallexample
2008/10/16 * (2090) Bountiful Blessings Farm
Expenses:Food:Groceries $ 37.50 ; [=2008/10/01]
Expenses:Food:Groceries $ 37.50 ; [=2008/11/01]
Expenses:Food:Groceries $ 37.50 ; [=2008/12/01]
Expenses:Food:Groceries $ 37.50 ; [=2009/01/01]
Expenses:Food:Groceries $ 37.50 ; [=2009/02/01]
Expenses:Food:Groceries $ 37.50 ; [=2009/03/01]
Assets:Checking
@end smallexample
This entry accomplishes this. Every month until you'll start with an
automatic $37.50 deficit like you should, while your checking account
really knows that it debited $225 this month.
And using @option{--effective} option, initial date will be overridden
by effective dates.
@smallexample
$ ledger --effective register Groceries
08-Oct-01 Bountiful Blessi.. Expe:Food:Groceries $ 37.50 $ 37.50
08-Nov-01 Bountiful Blessi.. Expe:Food:Groceries $ 37.50 $ 75.00
08-Dec-01 Bountiful Blessi.. Expe:Food:Groceries $ 37.50 $ 112.50
09-Jan-01 Bountiful Blessi.. Expe:Food:Groceries $ 37.50 $ 150.00
09-Feb-01 Bountiful Blessi.. Expe:Food:Groceries $ 37.50 $ 187.50
09-Mar-01 Bountiful Blessi.. Expe:Food:Groceries $ 37.50 $ 225.00
@end smallexample
@node Periodic Transactions, Concrete Example of Automated Transactions, Effective Dates, Automated Transactions
@subsection Periodic Transactions
@findex --budget
A periodic transaction starts with a @samp{~} followed by a period
expression. Periodic transactions are used for budgeting and
forecasting only, they have no effect without the @option{--budget}
option specified. For examples and details, @pxref{Budgeting and
Forecasting}.
@node Concrete Example of Automated Transactions, , Periodic Transactions, Automated Transactions
@subsection Concrete Example of Automated Transactions
As a Bahá'í, I need to compute Huqúqu'lláh whenever I acquire assets.
It is similar to tithing for Jews and Christians, or to Zakát for
Muslims. The exact details of computing Huqúqu'lláh are somewhat
complex, but if you have further interest, please consult the Web.
Ledger makes this otherwise difficult law very easy. Just set up an
automated posting at the top of your ledger file:
@smallexample
; This automated transaction will compute Huqúqu'lláh based on this
; journal's postings. Any that match will affect the
; Liabilities:Huququ'llah account by 19% of the value of that posting.
= /^(?:Income:|Expenses:(?:Business|Rent$|Furnishings|Taxes|Insurance))/
(Liabilities:Huququ'llah) 0.19
@end smallexample
This automated posting works by looking at each posting in the
ledger file. If any match the given value expression, 19% of the
posting's value is applied to the @samp{Liabilities:Huququ'llah}
account. So, if $1000 is earned from @samp{Income:Salary}, $190 is
added to @samp{Liabilities:Huqúqu'lláh}; if $1000 is spent on Rent,
$190 is subtracted. The ultimate balance of Huqúqu'lláh reflects how
much is owed in order to fulfill one's obligation to Huqúqu'lláh.
When ready to pay, just write a check to cover the amount shown in
@samp{Liabilities:Huququ'llah}. That transaction would look like:
@smallexample
2003/01/01 (101) Baha'i Huqúqu'lláh Trust
Liabilities:Huququ'llah $1,000.00
Assets:Checking
@end smallexample
That's it. To see how much Huqúq is currently owed based on your
ledger transactions, use:
@smallexample
$ ledger balance Liabilities:Huquq
@end smallexample
This works fine, but omits one aspect of the law: that Huquq is only
due once the liability exceeds the value of 19 mithqáls of gold (which
is roughly 2.22 ounces). So what we want is for the liability to
appear in the balance report only when it exceeds the present day
value of 2.22 ounces of gold. This can be accomplished using the
command:
@smallexample
$ ledger -Q -t "/Liab.*Huquq/?(a/P@{2.22 AU@}<=@{-1.0@}&a):a" bal liab
@end smallexample
With this command, the current price for gold is downloaded, and the
Huqúqu'lláh is reported only if its value exceeds that of 2.22 ounces
of gold. If you wish the liability to be reflected in the parent
subtotal either way, use this instead:
@smallexample
$ ledger -Q -T "/Liab.*Huquq/?(O/P@{2.22 AU@}<=@{-1.0@}&O):O" bal liab
@end smallexample
In some cases, you may wish to refer to the account of whichever posting
matched your automated transaction's value expression. To do this, use
the special account name @samp{$account}:
@smallexample
= /^Some:Long:Account:Name/
[$account] -0.10
[Savings] 0.10
@end smallexample
This example causes 10% of the matching account's total to be deferred
to the @samp{Savings} account---as a balanced virtual posting, which
may be excluded from reports by using @option{--real}.
@node Building Reports, Reporting Commands, Transactions, Top
@chapter Building Reports
@menu
* Introduction::
* Balance Reports::
* Typical queries::
* Advanced Reports::
@end menu
@node Introduction, Balance Reports, Building Reports, Building Reports
@section Introduction
The power of Ledger comes from the incredible flexibility in its
reporting commands, combined with formatting commands. Some options
control what is included in the calculations, and formatting controls
how it is displayed. The combinations are infinite. This chapter will
show you the basics of combining various options and commands. In the
next chapters you will find details about the specific commands and
options.
@node Balance Reports, Typical queries, Introduction, Building Reports
@section Balance Reports
@menu
* Controlling the Accounts and Payees::
* Controlling Formatting::
@end menu
@node Controlling the Accounts and Payees, Controlling Formatting, Balance Reports, Balance Reports
@subsection Controlling the Accounts and Payees
The balance report is the most commonly used report. The simplest
invocation is:
@smallexample
$ ledger balance -f drewr3.dat
@end smallexample
@noindent
which will print the balances of every account in your journal.
@smallexample
$ -3,804.00 Assets
$ 1,396.00 Checking
$ 30.00 Business
$ -5,200.00 Savings
$ -1,000.00 Equity:Opening Balances
$ 6,654.00 Expenses
$ 5,500.00 Auto
$ 20.00 Books
$ 300.00 Escrow
$ 334.00 Food:Groceries
$ 500.00 Interest:Mortgage
$ -2,030.00 Income
$ -2,000.00 Salary
$ -30.00 Sales
$ -63.60 Liabilities
$ -20.00 MasterCard
$ 200.00 Mortgage:Principal
$ -243.60 Tithe
--------------------
$ -243.60
@end smallexample
Most times this is more than you want. Limiting the results to
specific accounts is as easy as entering the names of the accounts
after the command.
@smallexample
$ ledger balance -f drewr3.dat Auto MasterCard
$ 5,500.00 Expenses:Auto
$ -20.00 Liabilities:MasterCard
--------------------
$ 5,480.00
@end smallexample
@noindent
note the implicit logical and between @samp{Auto} and
@samp{Mastercard}.
If you want the entire contents of a branch of your account tree, use
the highest common name in the branch:
@smallexample @c command:B0468E1
$ ledger balance -f drewr3.dat Income
@end smallexample
@smallexample @c output:B0468E1
$ -2,030.00 Income
$ -2,000.00 Salary
$ -30.00 Sales
--------------------
$ -2,030.00
@end smallexample
You can use general regular expressions in nearly anyplace Ledger
needs a string:
@smallexample @c command:EAE389F
$ ledger balance -f drewr3.dat ^Bo
@end smallexample
@smallexample @c output:EAE389F
@end smallexample
This first example looks for any account starting with @samp{Bo}, of
which there are none.
@smallexample @c command:E2AF6AD
$ ledger balance -f drewr3.dat Bo
@end smallexample
@smallexample @c output:E2AF6AD
$ 20.00 Expenses:Books
@end smallexample
This second example looks for any account with @samp{Bo}, which is
@samp{Expenses:Books}.
@cindex limit by payees
@findex --limit @var{EXPR}
If you want to know exactly how much you have spent in a particular
account on a particular payee, the following are equivalent:
@smallexample
$ ledger balance Auto:Fuel and Chevron
$ ledger balance --limit "(account=~/Fuel/) & (payee=~/Chev/)"
@end smallexample
@noindent
will show you the amount expended on gasoline at Chevron. The second
example is the first example of the very power expression language
available to shape reports. The first example may be easier to
remember, but learning to use the second will open up far more
possibilities.
If you want to exclude specific accounts from the report, you can
exclude multiple accounts with parentheses:
@smallexample
$ ledger bal Expenses and not \(Expenses:Drinks or Expenses:Candy or Expenses:Gifts\)
@end smallexample
@node Controlling Formatting, , Controlling the Accounts and Payees, Balance Reports
@subsection Controlling Formatting
These examples all use the default formatting for the balance
report. Customizing the formatting can easily allowing to see only what
you want, or interface Ledger with other programs.
@node Typical queries, Advanced Reports, Balance Reports, Building Reports
@section Typical queries
A query such as the following shows all expenses since last
October, sorted by total:
@smallexample
$ ledger -b "last oct" -S T bal ^expenses
@end smallexample
From left to right the options mean: Show transactions since last
October; sort by the absolute value of the total; and report the balance
for all accounts that begin with @samp{expenses}.
@menu
* Reporting monthly expenses::
@end menu
@node Reporting monthly expenses, , Typical queries, Typical queries
@subsection Reporting monthly expenses
@findex --monthly
@findex --display @var{EXPR}
@findex --period-sort @var{VEXPR}
@findex --related
@findex --subtotal
The following query makes it easy to see monthly expenses, with each
month's expenses sorted by the amount:
@smallexample
$ ledger -M --period-sort "(amount)" reg ^expenses
@end smallexample
Now, you might wonder where the money came from to pay for these things.
To see that report, add @option{--related (-r)}, which shows the
``related account'' postings:
@smallexample
$ ledger -M --period-sort "(amount)" -r reg ^expenses
@end smallexample
But maybe this prints too much information. You might just want to
see how much you're spending with your MasterCard. That kind of query
requires the use of a display predicate, since the postings
calculated must match @samp{^expenses}, while the postings
displayed must match @samp{mastercard}. The command would be:
@smallexample
$ ledger -M -r --display "account =~ /mastercard/" reg ^expenses
@end smallexample
This query says: Report monthly subtotals; report the ``related
account'' postings; display only related postings whose
account matches @samp{mastercard}, and base the calculation on
postings matching @samp{^expenses}.
This works just as well for report the overall total, too:
@smallexample
$ ledger -s -r --display "account =~ /mastercard/" reg ^expenses
@end smallexample
The @option{--subtotal (-s)} option subtotals all postings, just as
@option{--monthly (-M)} subtotaled by the month. The running total in
both cases is off, however, since a display expression is being used.
@node Advanced Reports, , Typical queries, Building Reports
@section Advanced Reports
@menu
* Asset Allocation::
* Visualizing with Gnuplot::
@end menu
@node Asset Allocation, Visualizing with Gnuplot, Advanced Reports, Advanced Reports
@subsection Asset Allocation
A very popular method of managing portfolios is to control the
percent allocation of assets by certain categories. The mix of
categories and the weights applied to them vary by investing
philosophy, but most follow a similar pattern. Tracking asset
allocation in ledger is not difficult but does require some additional
effort to describe how the various assets you own contribute to the
asset classes you want to track.
In our simple example we assume you want to apportion you assets into
the general categories of domestic and international equities (stocks)
and a combined category of bonds and cash. For illustrative purposes
we will use several publicly available mutual funds from Vanguard.
the three funds we will track are the Vanguard 500 IDX FD Signal
(VIFSX), the Vanguard Target Retirement 2030 (VTHRX), and the Vanguard
Short Term Federal Fund (VSGBX). Each of these funds allocates assets
to different categories of the investment universe and in different
proportions. When you buy a share of VTHRX, that share is partially
invested in equities, and partially invested in bonds and cash. Below
is the asset allocation for each of the instruments listed above:
@multitable @columnfractions .2 .2 .3 .3
@item @tab Domestic @tab Global @tab
@item Symbol @tab Equity @tab Equity @tab bonds/cash
@item VIFSX @tab 100% @tab @tab
@item VTHRX @tab 24.0% @tab 56.3% @tab 19.7%
@item VSGBX @tab @tab @tab 100%
@end multitable
These numbers are available from the prospectus of any publicly
available mutual fund. Of course a single stock issue is 100% equity
and a single bond issue is 100% bonds.
We track purchases of specific investments using the symbol of that
investment as its commodity. How do we tell Ledger that a share of
VTHRX is 24% Global equity etc.? Enter automatic transactions and
virtual accounts.
At the top of our ledger we enter automatic transactions that describe
these proportions to Ledger. In the same entries we set up virtual
accounts that let us separate these abstract calculations from our
actual balances.
For the three instruments listed above, those automatic transactions
would look like:
@smallexample
;
; automatic calculations for asset allocation tracking
;
= expr ( commodity == 'VIFSX' )
(Allocation:Equities:Domestic) 1.000
= expr ( commodity == 'VTHRX' )
(Allocation:Equities:Global) 0.240
(Allocation:Equities:Domestic) 0.563
(Allocation:Bonds/Cash) 0.197
= expr ( commodity == 'VBMFX')
(Allocation:Bonds/Cash) 1.000
@end smallexample
How do these work? First the @samp{=} sign at the beginning of the
line tells ledger this is an automatic transaction to be applied when
the condition following the @samp{=} is true. After the @samp{=} sign
is a value expression (@pxref{Value Expressions}) that returns true
any time a posting contains the commodity of interest.
The following line gives the proportions (not percentages) of each unit
of commodity that belongs to each asset class. Whenever Ledger sees a
buy or sell of a particular commodity it will credit or debit these
virtual accounts with that proportion of the number of shares moved.
Now that Ledger understands how to distribute the commodities amongst
the various asset classes how do we get a report that tells us our
current allocation? Using the balance command and some tricky
formatting!
@smallexample
ledger bal Allocation --current --format "\
%-17((depth_spacer)+(partial_account))\
%10(percent(market(display_total), market(parent.total)))\
%16(market(display_total))\n%/"
@end smallexample
@noindent
Which yields:
@smallexample
Allocation 100.00% $100000.00
Bonds/Cash 38.94% $38940.00
Equities 61.06% $61060.00
Domestic 95.31% $58196.29
Global 4.69% $2863.71
@end smallexample
Let's look at the Ledger invocation a bit closer. The command above is
split into lines for clarity. The first line is very vanilla Ledger
asking for the current balances of the account in the ``Allocation''
tree, using a special formatter.
@cindex depth_spacer
@cindex display_total
@cindex parent.total
The magic is in the formatter. The second line simply tells Ledger to
print the partial account name indented by its depth in the tree. The
third line is where we calculate and display the percentages. The
@code{display_total} command give the values of the total calculated
for the account in this line. The @code{parent.total} command gives
the total for the next level up in the tree. @code{percent} formats
their ratio as a percentage. The fourth line tells ledger to display
the current market value of the line. The last two characters
@samp{%/} tell Ledger what to do for the last line, in this case,
nothing.
@node Visualizing with Gnuplot, , Asset Allocation, Advanced Reports
@subsection Visualizing with Gnuplot
@cindex plotting
@cindex Gnuplot
@findex --amount-data
@findex --total-data
@findex --limit @var{EXPR}
@findex --display @var{EXPR}
If you have ``Gnuplot'' program installed, you can graph any of the
above register reports. The script to do this is included in the ledger
distribution, and is named @file{contrib/report}. Install @file{report}
anywhere along your @env{PATH}, and then use @file{report} instead of
@file{ledger} when doing a register report. The only thing to keep in
mind is that you must specify @option{--amount-data (-j)} or
@option{--total-data (-J)} to indicate whether ``Gnuplot'' should plot
the amount, or the running total. For example, this command plots total
monthly expenses made on your MasterCard.
@smallexample
$ report -j -M -r --display "account =~ /mastercard/" reg ^expenses
@end smallexample
The @file{report} script is a very simple Bourne shell script, that
passes a set of scripted commands to ``Gnuplot''. Feel free to modify
the script to your liking, since you may prefer histograms to line
plots, for example.
Here are some useful plots:
@smallexample
report -j -M reg ^expenses # monthly expenses
report -J reg checking # checking account balance
report -J reg ^income ^expenses # cash flow report
# net worth report, ignoring non-$ postings
report -J -l "Ua>=@{\$0.01@}" reg ^assets ^liab
# net worth report starting last February. the use of a display
# predicate (-d) is needed, otherwise the balance will start at
# zero, and thus the y-axis will not reflect the true balance
report -J -l "Ua>=@{\$0.01@}" -d "d>=[last feb]" reg ^assets ^liab
@end smallexample
The last report uses both a calculation predicate @option{--limit
@var{EXPR} (-l)} and a display predicate @option{--display @var{EXPR}
(-d)}. The calculation predicates limits the report to postings whose
amount is greater than $1 (which can only happen if the posting amount
is in dollars). The display predicate limits the transactions
@emph{displayed} to just those since last February, even those
transactions from before then will be computed as part of the balance.
@node Reporting Commands, Command-line Syntax, Building Reports, Top
@chapter Reporting Commands
@menu
* Primary Financial Reports:: Reports in other formats:: Reports about
* Reports in other Formats::
* Reports about your Journals::
@end menu
@node Primary Financial Reports, Reports in other Formats, Reporting Commands, Reporting Commands
@section Primary Financial Reports
@menu
* The @command{balance} command::
* The @command{equity} command::
* The @command{register} command::
* The @command{print} command::
@end menu
@node The @command{balance} command, The @command{equity} command, Primary Financial Reports, Primary Financial Reports
@subsection The @command{balance} command
@findex balance
The @command{balance} command reports the current balance of all
accounts. It accepts a list of optional regexes, which confine the
balance report to the matching accounts. If an account contains
multiple types of commodities, each commodity's total is reported
separately.
@node The @command{equity} command, The @command{register} command, The @command{balance} command, Primary Financial Reports
@subsection The @command{equity} command
@findex equity
The @command{equity} command prints out accounts balances as if they
were transactions. This makes it easy to establish the starting
balances for an account, such as when @ref{Archiving Previous Years}.
@node The @command{register} command, The @command{print} command, The @command{equity} command, Primary Financial Reports
@subsection The @command{register} command
@findex register
@findex --amount-data
@findex --total-data
The @command{register} command displays all the postings occurring
in a single account, line by line. The account regex must be
specified as the only argument to this command. If any regexes occur
after the required account name, the register will contain only those
postings that match. Very useful for hunting down a particular
posting.
The output from @command{register} is very close to what a typical
checkbook, or single-account ledger, would look like. It also shows a
running balance. The final running balance of any register should
always be the same as the current balance of that account.
If you have ``Gnuplot'' installed, you may plot the amount or running
total of any register by using the script @file{report}, which is
included in the Ledger distribution. The only requirement is that you
add either @option{--amount-data (-j)} or @option{--total-data (-J)} to
your register command, in order to plot either the amount or total
column, respectively.
@node The @command{print} command, , The @command{register} command, Primary Financial Reports
@subsection The @command{print} command
@findex print
The @command{print} command prints out ledger transactions in a textual
format that can be parsed by Ledger. They will be properly formatted,
and output in the most economic form possible. The @command{print}
command also takes a list of optional regexes, which will cause only
those postings which match in some way to be printed.
The @command{print} command can be a handy way to clean up a ledger
file whose formatting has gotten out of hand.
@node Reports in other Formats, Reports about your Journals, Primary Financial Reports, Reporting Commands
@section Reports in other Formats
@menu
* Comma Separated Values files::
* The @command{lisp} command::
* Emacs @command{org} Mode::
* Org mode with Babel::
* The @command{pricemap} command::
* The @command{xml} command::
* @command{prices} and @command{pricedb} commands::
@end menu
@node Comma Separated Values files, The @command{lisp} command, Reports in other Formats, Reports in other Formats
@subsection Comma Separated Values files
@menu
* The @command{csv} command::
* The @command{convert} command::
@end menu
@node The @command{csv} command, The @command{convert} command, Comma Separated Values files, Comma Separated Values files
@subsubsection The @command{csv} command
@findex csv
The @command{csv} command will output print out the desired ledger
transactions in a csv format suitable for import into other programs.
You can specify the transactions to print using all the normal
limiting and searching functions.
@node The @command{convert} command, , The @command{csv} command, Comma Separated Values files
@subsubsection The @command{convert} command
@cindex csv importing
@cindex comma separated variable file reading
@findex convert
@findex --input-date-format @var{DATE_FORMAT}
The @command{convert} command parses a comma separated value (csv) file
and outputs Ledger transactions. Many banks offer csv file downloads.
Unfortunately, the file formats, aside the from commas, are all
different. The ledger @command{convert} command tries to help as much
as it can.
Your banks csv files will have fields in different orders from other
banks, so there must be a way to tell Ledger what to expect. Insert
a line at the beginning of the csv file that describes the fields to
Ledger.
For example, this is a portion of a csv file downloaded from a credit
union in the United States:
@smallexample
Account Name: VALUFIRST CHECKING
Account Number: 71
Date Range: 11/13/2011 - 12/13/2011
Transaction Number,Date,Description,Memo,Amount Debit,Amount Credit,Balance,Check Number,Fees
767718,12/13/2011,"Withdrawal","ACE HARDWARE 16335 S HOUGHTON RD",-8.80,,00001640.04,,
767406,12/13/2011,"Withdrawal","ACE HARDWARE 16335 S HOUGHTON RD",-1.03,,00001648.84,,
683342,12/13/2011,"Visa Checking","NetFlix Date 12/12/11 000326585896 5968",-21.85,,00001649.87,,
639668,12/13/2011,"Withdrawal","ID: 1741472662 CO: XXAA.COM PAYMNT",-236.65,,00001671.72,,
1113648,12/12/2011,"Withdrawal","Tuscan IT #00037657",-29.73,,00001908.37,,
@end smallexample
Unfortunately, as it stands Ledger cannot read it, but you can. Ledger
expects the first line to contain a description of the fields on each
line of the file. The fields ledger can recognize are called
@code{date}, @code{posted}, @code{code}, @code{payee} or @code{desc},
@code{amount}, @code{cost}, @code{total}, and @code{note}.
Delete the account description lines at the top, and replace the first
line in the data above with:
@smallexample
,date,payee,note,amount,,,code,
@end smallexample
Then execute ledger like this:
@smallexample
$ ledger convert download.csv --input-date-format "%m/%d/%Y"
@end smallexample
Where the @option{--input-date-format @var{DATE_FORMAT}} option tells
ledger how to interpret the dates.
Importing csv files is a lot of work, and but is very amenable to
scripting.
If there are columns in the bank data you would like to keep in your
ledger data, besides the primary fields described above, you can name
them in the field descriptor list and Ledger will include them in the
transaction as meta data if it doesn't recognize the field name. For
example, if you want to capture the bank transaction number and it
occurs in the first column of the data use:
@smallexample
transid,date,payee,note,amount,,,code,
@end smallexample
Ledger will include @samp{; transid: 767718} in the first transaction
is from the file above.
@findex --invert
@findex --account @var{STR}
@findex --rich-data
The @command{convert} command accepts three options, the most important
ones are @option{--invert} which inverts the amount field, and
@option{--account @var{STR}} which you can use to specify the account to
balance against and @option{--rich-data}. When using the rich-data
switch additional metadata is stored as tags. There is, for example,
a UUID field. If an entry with the same UUID tag is already included in
the normal ledger file (specified via @option{--file @var{FILE} (-f)} or
via environment variable @env{LEDGER_FILE}) this entry will not be
printed again.
You can also use @command{convert} with @code{payee} and @code{account}
directives. First, you can use the @code{payee} and @code{alias}
directive to rewrite the @code{payee} field based on some rules. Then
you can use the account and its @code{payee} directive to specify the
account. I use it like this, for example:
@smallexample
payee Aldi
alias ^ALDI SUED SAGT DANKE
account Aufwand:Einkauf:Lebensmittel
payee ^(Aldi|Alnatura|Kaufland|REWE)$
@end smallexample
Note that it may be necessary for the output of @samp{ledger convert}
to be passed through @code{ledger print} a second time if you want to
match on the new payee field. During the @code{ledger convert} run
only the original payee name as specified in the csv data seems to be
used.
@node The @command{lisp} command, Emacs @command{org} Mode, Comma Separated Values files, Reports in other Formats
@subsection The @command{lisp} command
@findex lisp
@findex emacs
The @command{lisp} command outputs results in a form that can be read
directly by Emacs Lisp. The format of the @code{sexp} is:
@smallexample
((BEG-POS CLEARED DATE CODE PAYEE
(ACCOUNT AMOUNT)...) ; list of postings
...) ; list of transactions
@end smallexample
@noindent
@command{emacs} can also be used as a synonym for @command{lisp}.
@node Emacs @command{org} Mode, Org mode with Babel, The @command{lisp} command, Reports in other Formats
@subsection Emacs @command{org} Mode
@findex org
The @command{org} command produces a journal file suitable for use in
the Emacs Org mode. More details on using Org mode can be found at
@url{http://www.orgmode.org}.
Org mode has a sub-system known as Babel which allows for literate
programming. This allows you to mix text and code within the same
document and automatically execute code which may generate results
which will then appear in the text.
One of the languages supported by Babel is Ledger, so that you can have
ledger commands embedded in a text file and have the output of ledger
commands also appear in the text file. The output can be updated
whenever any new ledger entries are added.
For instance, the following Org mode text document snippet illustrates
a very naive but still useful of the Babel system:
@smallexample
* A simple test of ledger in an org file
The following are some entries and I have requested that ledger be run
to generate a balance on the accounts. I could have asked for
a register or, in fact, anything at all the ledger can do through
command line options.
#+begin_src ledger :cmdline bal :results value
2010/01/01 * Starting balance
assets:bank:savings £1300.00
income:starting balances
2010/07/22 * Got paid
assets:bank:chequing £1000.00
income:salary
2010/07/23 Rent
expenses:rent £500.00
assets:bank:chequing
#+end_src
#+results:
: £1800.00 assets:bank
: £500.00 chequing
: £1300.00 savings
: £500.00 expenses:rent
: £-2300.00 income
: £-1000.00 salary
: £-1300.00 starting balances
@end smallexample
Typing @kbd{C-c C-c} anywhere in the ``ledger source code block'' will
invoke ledger on the contents of that block and generate a ``results''
block. The results block can appear anywhere in the file but, by
default, will appear immediately below the source code block.
You can combine multiple source code blocks before executing ledger and
do all kinds of other wonderful things with Babel (and Org mode).
@node Org mode with Babel, The @command{pricemap} command, Emacs @command{org} Mode, Reports in other Formats
@subsection Org mode with Babel
Using Babel, it is possible to record financial transactions
conveniently in an org file and subsequently generate the financial
reports required.
As of Org-mode 7.01, Ledger support is provided. Check the Babel
documentation on Worg for instructions on how to achieve this but
I currently do this directly as follows:
@smallexample
(org-babel-do-load-languages
'org-babel-load-languages
'((ledger . t) ;this is the important one for this tutorial
))
@end smallexample
Once Ledger support in Babel has been enabled, we can use proceed to
include Ledger entries within an org file. There are three ways (at
least) in which these can be included:
@enumerate
@item
place all Ledger entries within one single source block and execute this
block with different arguments to generate the appropriate reports,
@item
place Ledger entries in more than one source block and use the
@code{noweb} literary programming approach, supported by Babel, to
combine these into one block elsewhere in the file for processing by
Ledger,
@item
place Ledger entries in different source blocks and use @code{tangle} to
generate a Ledger file which you can subsequently process using Ledger
directly.
@end enumerate
The first two are described in more detail in this short tutorial.
@menu
* Embedded Ledger example with single source block::
* Multiple Ledger source blocks with @code{noweb}::
* Income Entries::
* Expenses::
* Financial Summaries::
* An overall balance summary::
* Generating a monthly register::
* Summary::
@end menu
@node Embedded Ledger example with single source block, Multiple Ledger source blocks with @code{noweb}, Org mode with Babel, Org mode with Babel
@subsubsection Embedded Ledger example with single source block
The easiest, albeit possibly less useful, way in which to use Ledger
within an org file is to use a single source block to record all Ledger
entries. The following is an example source block:
@smallexample
#+name: allinone
#+begin_src ledger
2010/01/01 * Starting balance
assets:bank:savings £1300.00
income:starting balances
2010/07/22 * Got paid
assets:bank:chequing £1000.00
income:salary
2010/07/23 Rent
expenses:rent £500.00
assets:bank:chequing
2010/07/24 Food
expenses:food £150.00
assets:bank:chequing
2010/07/31 * Interest on bank savings
assets:bank:savings £3.53
income:interest
2010/07/31 * Transfer savings
assets:bank:savings £250.00
assets:bank:chequing
2010/08/01 got paid again
assets:bank:chequing £1000.00
income:salary
#+end_src
@end smallexample
In this example, we have combined both expenses and income into one set
of Ledger entries. We can now generate register and balance reports (as
well as many other types of reports) using Babel to invoke Ledger with
specific arguments. The arguments are passed to Ledger using the
@code{:cmdline} header argument. In the code block above, there is no
such argument so the system takes the default. For Ledger code blocks,
the default @code{:cmdline} argument is @code{bal} and the result of
evaluating this code block (@kbd{C-c C-c}) would be:
@smallexample
#+results: allinone()
: £2653.53 assets:bank
: £1100.00 chequing
: £1553.53 savings
: £650.00 expenses
: £150.00 food
: £500.00 rent
: £-3303.53 income
: £-3.53 interest
: £-2000.00 salary
: £-1300.00 starting balances
@end smallexample
If, instead, you wished to generate a register of all the transactions,
you would change the @code{#+begin_src} line for the code block to
include the required command line option:
@smallexample
#+begin_src ledger :cmdline reg
@end smallexample
Evaluating the code block again would generate a different report.
Having to change the actual directive on the code block and re-evaluate
makes it difficult to have more than one view of your transactions and
financial state. Eventually, Babel will support passing arguments to
@code{#+call} evaluations of code blocks but this support is missing
currently. Instead, we can use the concepts of literary programming, as
implemented by the @code{noweb} features of Babel, to help us.
@node Multiple Ledger source blocks with @code{noweb}, Income Entries, Embedded Ledger example with single source block, Org mode with Babel
@subsubsection Multiple Ledger source blocks with @code{noweb}
The @code{noweb} feature of Babel allows us to expand references to
other code blocks within a code block. For Ledger, this can be used to
group transactions according to type, say, and then bring various sets
of transactions together to generate reports.
Using the same transactions used above, we could consider splitting
these into expenses and income, as follows:
@node Income Entries, Expenses, Multiple Ledger source blocks with @code{noweb}, Org mode with Babel
@subsubsection Income Entries
The first set of entries relates to income, either monthly pay or
interest, all typically going into one of my bank accounts. Here, I have
placed several entries, but we could have had each entry in a separate
@code{src} block. Note that all code blocks you wish to refer to later
must have the @code{:noweb yes} header argument specified.
@smallexample
#+name: income
#+begin_src ledger :noweb yes
2010/01/01 * Starting balance
assets:bank:savings £1300.00
income:starting balances
2010/07/22 * Got paid
assets:bank:chequing £1000.00
income:salary
2010/07/31 * Interest on bank savings
assets:bank:savings £3.53
income:interest
2010/07/31 * Transfer savings
assets:bank:savings £250.00
assets:bank:chequing
2010/08/01 got paid again
assets:bank:chequing £1000.00
income:salary
#+end_src
@end smallexample
@node Expenses, Financial Summaries, Income Entries, Org mode with Babel
@subsubsection Expenses
The following entries relate to personal expenses, such as rent and
food. Again, these have all been placed in a single @code{src} block but
could have been done individually.
@smallexample
#+name: expenses
#+begin_src ledger :noweb yes
2010/07/23 Rent
expenses:rent £500.00
assets:bank:chequing
2010/07/24 Food
expenses:food £150.00
assets:bank:chequing
#+end_src
@end smallexample
@node Financial Summaries, An overall balance summary, Expenses, Org mode with Babel
@subsubsection Financial Summaries
Given the ledger entries defined above in the income and expenses code
blocks, we can now refer to these using the noweb expansion directives,
@code{<<name>>}. We can now define different code blocks to generate
specific reports for those transactions. Below are two examples, one to
generate a balance report and one to generate a register report of all
transactions.
@node An overall balance summary, Generating a monthly register, Financial Summaries, Org mode with Babel
@subsubsection An overall balance summary
@findex --subtotal
The overall balance of your account and expenditure with a breakdown
according to category is specified by passing the @code{:cmdline bal}
argument to Ledger. This code block can now be evaluated (@kbd{C-c C-c})
and the results generated by incorporating the transactions referred to
by the @code{<<income>>} and @code{<<expenses>>} lines.
@smallexample
#+name: balance
#+begin_src ledger :cmdline bal :noweb yes
<<income>>
<<expenses>>
#+end_src
#+results: balance
: £2653.53 assets:bank
: £1100.00 chequing
: £1553.53 savings
: £650.00 expenses
: £150.00 food
: £500.00 rent
: £-3303.53 income
: £-3.53 interest
: £-2000.00 salary
: £-1300.00 starting balances
@end smallexample
If you want a less detailed breakdown of where your money is, you can
specify the @option{--collapse (-n)} flag (i.e. @samp{:cmdline -n bal})
to tell Ledger to exclude sub-accounts in the report.
@smallexample
#+begin_src ledger :cmdline -n bal :noweb yes
<<income>>
<<expenses>>
#+end_src
#+results:
: £2653.53 assets
: £650.00 expenses
: £-3303.53 income
@end smallexample
@node Generating a monthly register, Summary, An overall balance summary, Org mode with Babel
@subsubsection Generating a monthly register
@findex register
@findex --monthly
You can also generate a monthly register (the @command{reg} command) by
executing the following @code{src} block. This presents a summary of
transactions for each monthly period (the @option{--monthly (-M)}
argument) with a running total in the final column (which should be 0 at
the end if all the entries are correct).
@smallexample
#+name: monthlyregister
#+begin_src ledger :cmdline -M reg :noweb yes
<<income>>
<<expenses>>
#+end_src
#+results: monthlyregister
:2010/01/01 - 2010/01/31 assets:bank:savings £1300.00 £1300.00
: in:starting balances £-1300.00 0
:2010/07/01 - 2010/07/31 assets:bank:chequing £100.00 £100.00
: assets:bank:savings £253.53 £353.53
: expenses:food £150.00 £503.53
: expenses:rent £500.00 £1003.53
: income:interest £-3.53 £1000.00
: income:salary £-1000.00 0
:2010/08/01 - 2010/08/01 assets:bank:chequing £1000.00 £1000.00
: income:salary £-1000.00 0
@end smallexample
We could also generate a monthly report on our assets showing how these
are increasing (or decreasing!). In this case, the final column will be
the running total of the assets in our ledger.
@smallexample
#+name: monthlyassetsregister
#+begin_src ledger :cmdline -M reg assets :noweb yes
<<income>>
<<expenses>>
#+end_src
#+results: monthlyassetsregister
: 2010/01/01 - 2010/01/31 assets:bank:savings £1300.00 £1300.00
: 2010/07/01 - 2010/07/31 assets:bank:chequing £100.00 £1400.00
: assets:bank:savings £253.53 £1653.53
: 2010/08/01 - 2010/08/01 assets:bank:chequing £1000.00 £2653.53
@end smallexample
@node Summary, , Generating a monthly register, Org mode with Babel
@subsubsection Summary
This short tutorial shows how Ledger entries can be embedded in a org
file and manipulated using Babel. However, only simple Ledger features
have been illustrated; please refer to the Ledger documentation for
examples of more complex operations with a ledger.
@node The @command{pricemap} command, The @command{xml} command, Org mode with Babel, Reports in other Formats
@subsection The @command{pricemap} command
@findex pricemap
If you have the @file{graphviz} graph visualization package installed,
ledger can generate a graph of the relationship between your various
commodities. The output file is in the ``dot'' format.
This is probably not very interesting, unless you have many different
commodities valued in terms of each other. For example, multiple
currencies and multiples investments valued in those currencies.
@node The @command{xml} command, @command{prices} and @command{pricedb} commands, The @command{pricemap} command, Reports in other Formats
@subsection The @command{xml} command
@findex xml
By default, Ledger uses a human-readable data format, and displays its
reports in a manner meant to be read on screen. For the purpose of
writing tools which use Ledger, however, it is possible to read and
display data using XML. This section documents that format.
The general format used for Ledger data is:
@smallexample
<?xml version="1.0"?>
<ledger>
<xact>...</xact>
<xact>...</xact>
<xact>...</xact>...
</ledger>
@end smallexample
The data stream is enclosed in a @code{ledger} tag, which contains a
series of one or more transactions. Each @code{xact} describes the
transaction and contains a series of one or more postings:
@smallexample
<xact>
<en:date>2004/03/01</en:date>
<en:cleared/>
<en:code>100</en:code>
<en:payee>John Wiegley</en:payee>
<en:postings>
<posting>...</posting>
<posting>...</posting>
<posting>...</posting>...
</en:postings>
</xact>
@end smallexample
The date format for @code{en:date} is always @code{YYYY/MM/DD}. The
@code{en:cleared} tag is optional, and indicates whether the posting has
been cleared or not. There is also an @code{en:pending} tag, for
marking pending postings. The @code{en:code} and @code{en:payee} tags
both contain whatever text the user wishes.
After the initial transaction data, there must follow a set of postings
marked with @code{en:postings}. Typically these postings will all
balance each other, but if not they will be automatically balanced into
an account named @samp{Unknown}.
Within the @code{en:postings} tag is a series of one or more
@code{posting}'s, which have the following form:
@smallexample
<posting>
<tr:account>Expenses:Computer:Hardware</tr:account>
<tr:amount>
<value type="amount">
<amount>
<commodity flags="PT">$</commodity>
<quantity>90.00</quantity>
</amount>
</value>
</tr:amount>
</posting>
@end smallexample
This is a basic posting. It may also be begin with
@code{tr:virtual} and/or @code{tr:generated} tags, to indicate virtual
and auto-generated postings. Then follows the @code{tr:account}
tag, which contains the full name of the account the posting is
related to. Colons separate parent from child in an account name.
Lastly follows the amount of the posting, indicated by
@code{tr:amount}. Within this tag is a @code{value} tag, of which
there are four different kinds, each with its own format:
@enumerate
@item Boolean,
@item integer,
@item amount,
@item balance.
@end enumerate
The format of a Boolean value is @code{true} or @code{false}
surrounded by a @code{boolean} tag, for example:
@smallexample
<boolean>true</boolean>
@end smallexample
The format of an integer value is the numerical value surrounded by an
@code{integer} tag, for example:
@smallexample
<integer>12036</integer>
@end smallexample
The format of an amount contains two members, the commodity and the
quantity. The commodity can have a set of flags that indicate how to
display it. The meaning of the flags (all of which are optional) are:
@table @code
@item P
The commodity is prefixed to the value.
@item S
The commodity is separated from the value by a space.
@item T
Thousands markers are used to display the amount.
@item E
The format of the amount is European, with period used as a thousands
marker, and comma used as the decimal point.
@end table
The actual quantity for an amount is an integer of arbitrary size.
Ledger uses the GNU multiple precision arithmetic library to handle
such values. The XML format assumes the reader to be equally capable.
Here is an example amount:
@smallexample
<value type="amount">
<amount>
<commodity flags="PT">$</commodity>
<quantity>90.00</quantity>
</amount>
</value>
@end smallexample
Lastly, a balance value contains a series of amounts, each with a
different commodity. Unlike the name, such a value does need to
balance. It is called a balance because it sums several amounts. For
example:
@smallexample
<value type="balance">
<balance>
<amount>
<commodity flags="PT">$</commodity>
<quantity>90.00</quantity>
</amount>
<amount>
<commodity flags="TE">DM</commodity>
<quantity>200.00</quantity>
</amount>
</balance>
</value>
@end smallexample
That is the extent of the XML data format used by Ledger. It will
output such data if the @command{xml} command is used, and can read
the same data.
@node @command{prices} and @command{pricedb} commands, , The @command{xml} command, Reports in other Formats
@subsection @command{prices} and @command{pricedb} commands
@findex prices
@findex pricedb
@findex --average
The @command{prices} command displays the price history for matching
commodities. The @option{--average (-A)} option is useful with this
report, to display the running average price, or @option{--deviation
(-D)} to show each price's deviation from that average.
There is also a @command{pricedb} command which outputs the same
information as @command{prices}, but does in a format that can be
parsed by Ledger. This is useful for generating and tidying up
pricedb database files.
@node Reports about your Journals, , Reports in other Formats, Reporting Commands
@section Reports about your Journals
@findex --count
@menu
* @command{accounts}::
* @command{payees}::
* @command{commodities}::
* @command{tags}::
* @command{xact}::
* @command{stats}::
* @command{select}::
@end menu
@node @command{accounts}, @command{payees}, Reports about your Journals, Reports about your Journals
@subsection @command{accounts}
@findex accounts
The @command{accounts} reports all of the accounts in the journal.
Following the command with a regular expression will limit the output to
accounts matching the regex. The output is sorted by name. Using the
@option{--count} option will tell you how many entries use each account.
@node @command{payees}, @command{commodities}, @command{accounts}, Reports about your Journals
@subsection @command{payees}
@findex payees
The @command{payees} reports all of the unique payees in the journal.
Using the @option{--count} option will tell you how many entries use
each payee. To filter the payees displayed you must use the prefix:
@smallexample
$ ledger payees @@Nic
Nicolas
Nicolas BOILABUS
Oudtshoorn Municipality
Vaca Veronica
@end smallexample
@node @command{commodities}, @command{tags}, @command{payees}, Reports about your Journals
@subsection @command{commodities}
@findex commodities
Report all commodities present in the journals under consideration. The
output is sorted by name. Using the @option{--count} option will tell
you how many entries use each commodity.
@node @command{tags}, @command{xact}, @command{commodities}, Reports about your Journals
@subsection @command{tags}
@findex tags
@findex --values
The @command{tags} reports all of the tags in the journal. The output
is sorted by name. Using the @option{--count} option will tell you how
many entries use each tag. Using the @option{--values} option will
report the values used by each tag.
@node @command{xact}, @command{stats}, @command{tags}, Reports about your Journals
@subsection @command{xact}
@findex draft
@findex entry
@findex xact
The @command{xact} command simplify the creation of new transactions.
It works on the principle that 80% of all postings are variants of
earlier postings. Here's how it works:
Say you currently have this posting in your ledger file:
@smallexample
2004/03/15 * Viva Italiano
Expenses:Food $12.45
Expenses:Tips $2.55
Liabilities:MasterCard $-15.00
@end smallexample
Now it's @samp{2004/4/9}, and you've just eating at @samp{Viva Italiano}
again. The exact amounts are different, but the overall form is the
same. With the @command{xact} command you can type:
@smallexample
$ ledger xact 2004/4/9 viva food 11 tips 2.50
@end smallexample
This produces the following output:
@smallexample
2004/04/09 Viva Italiano
Expenses:Food $11.00
Expenses:Tips $2.50
Liabilities:MasterCard $-13.50
@end smallexample
It works by finding a past posting matching the regular expression
@samp{viva}, and assuming that any accounts or amounts specified will be
similar to that earlier posting. If Ledger does not succeed in
generating a new transaction, an error is printed and the exit code is
set to @samp{1}.
Here are a few more examples of the @command{xact} command, assuming
the above journal transaction:
@smallexample
$ ledger xact 4/9 viva 11.50
$ ledger xact 4/9 viva 11.50 checking # (from `checking')
$ ledger xact 4/9 viva food 11.50 tips 8
$ ledger xact 4/9 viva food 11.50 tips 8 cash
$ ledger xact 4/9 viva food $11.50 tips $8 cash
$ ledger xact 4/9 viva dining "DM 11.50"
@end smallexample
@command{draft} and @command{entry} are both synonyms of
@command{xact}. @command{entry} is provided for backwards compatibility
with Ledger 2.X.
@node @command{stats}, @command{select}, @command{xact}, Reports about your Journals
@subsection @command{stats}
@findex stats
@findex stat
FIX THIS ENTRY @c FIXME thdox
@node @command{select}, , @command{stats}, Reports about your Journals
@subsection @command{select}
@findex select
FIX THIS ENTRY @c FIXME thdox
@node Command-line Syntax, Budgeting and Forecasting, Reporting Commands, Top
@chapter Command-line Syntax
@menu
* Basic Usage::
* Command Line Quick Reference::
* Detailed Option Description::
* Period Expressions::
@end menu
@node Basic Usage, Command Line Quick Reference, Command-line Syntax, Command-line Syntax
@section Basic Usage
This chapter describes Ledger's features and options. You may wish to
survey this to get an overview before diving in to the @ref{Ledger
Tutorial} and more detailed examples that follow.
Ledger has a very simple command-line interface, named---enticingly
enough---@file{ledger}. It supports a few reporting commands, and
a large number of options for refining the output from those commands.
The basic syntax of any ledger command is:
@smallexample
$ ledger [OPTIONS...] COMMAND [ARGS...]
@end smallexample
After the command word there may appear any number of arguments. For
most commands, these arguments are regular expressions that cause the
output to relate only to postings matching those regular expressions.
For the @command{xact} command, the arguments have a special meaning,
described below.
The regular expressions arguments always match the account name that
a posting refers to. To match on the payee of the transaction
instead, precede the regular expression with @samp{payee} or
@samp{@@}. For example, the following balance command reports account
totals for rent, food and movies, but only those whose payee matches
Freddie:
@smallexample
$ ledger bal rent food movies payee freddie
@end smallexample
@noindent
or
@smallexample
$ ledger bal rent food movies @@freddie
@end smallexample
There are many, many command options available with the @file{ledger}
program, and it takes a while to master them. However, none of them are
required to use the basic reporting commands.
@node Command Line Quick Reference, Detailed Option Description, Basic Usage, Command-line Syntax
@section Command Line Quick Reference
@menu
* Basic Reporting Commands::
* Basic Options::
* Report Filtering::
* Error Checking and Calculation Options::
* Output Customization::
* Grouping Options::
* Commodity Reporting::
@end menu
@node Basic Reporting Commands, Basic Options, Command Line Quick Reference, Command Line Quick Reference
@subsection Basic Reporting Commands
@ftable @code
@item balance
@itemx bal
Show account balances.
@item register
@itemx reg
Show all transactions with running total.
@item csv
@cindex csv exporting
Show transactions in csv format, for exporting to other programs.
@item print
Print transaction in a ledger readable format.
@item xml
Produce XML output of the register command.
@item lisp
@itemx emacs
Produce Emacs lisp output.
@item equity
Print account balances as transactions.
@item prices
Print price history for matching commodities.
@item pricedb
Print price history for matching commodities in ledger readable format.
@item xact
Generate transactions based on previous postings.
@end ftable
@node Basic Options, Report Filtering, Basic Reporting Commands, Command Line Quick Reference
@subsection Basic Options
@ftable @code
@item --help
@itemx -h
Print summary of all options.
@item --version
@itemx -v
Print version of ledger executable.
@item --file @var{FILE}
@itemx -f @var{FILE}
Read @file{FILE} as a ledger file.
@item --output @var{FILE}
@itemx -o @var{FILE}
Redirect output to @file{FILE}.
@item --init-file @var{FILE}
@itemx -i @var{FILE}
Specify options file.
@item --account @var{STR}
@itemx -a @var{STR}
Specify default account @var{STR} for QIF file postings.
@end ftable
@node Report Filtering, Error Checking and Calculation Options, Basic Options, Command Line Quick Reference
@subsection Report Filtering
@ftable @code
@item --current
@itemx -c
Display transaction on or before the current date.
@item --begin @var{DATE}
@itemx -b @var{DATE}
Begin reports on or after @var{DATE}.
@item --end @var{DATE}
@itemx -e @var{DATE}
Limit end date of transactions for report.
@item --period @var{PERIOD_EXPRESSION}
@itemx -p @var{PERIOD_EXPRESSION}
Set report period to @var{PERIOD_EXPRESSION}.
@item --period-sort @var{VEXPR}
Sort postings within each period.
@item --cleared
@itemx -C
Display only cleared postings.
@item --dc
Display register or balance in debit/credit format.
@item --uncleared
@itemx -U
Display only uncleared postings.
@item --real
@itemx -R
Display only real postings.
@item --actual
@itemx -L
Display only actual postings, not automated.
@item --related
@itemx -r
Display related postings.
@item --budget
Display how close your postings meet your budget.
@item --add-budget
Show un-budgeted postings.
@item --unbudgeted
Show only un-budgeted postings.
@item --forecast @var{VEXPR}
Project balances into the future.
@item --limit @var{EXPR}
@itemx -l @var{EXPR}
Limit postings in calculations.
@item --amount @var{EXPR}
@itemx -t @var{EXPR}
Change value expression reported in @command{register} report.
@item --total @var{VEXPR}
@itemx -T @var{VEXPR}
Change the value expression used for ``totals'' column in
@command{register} and @command{balance} reports.
@end ftable
@node Error Checking and Calculation Options, Output Customization, Report Filtering, Command Line Quick Reference
@subsection Error Checking and Calculation Options
@ftable @code
@item --strict
Accounts, tags or commodities not previously declared will cause
warnings.
@item --pedantic
Accounts, tags or commodities not previously declared will cause errors.
@item --check-payees
Enable strict and pedantic checking for payees as well as accounts,
commodities and tags.
@item --immediate
Instruct ledger to evaluate calculations immediately rather than lazily.
@end ftable
@node Output Customization, Grouping Options, Error Checking and Calculation Options, Command Line Quick Reference
@subsection Output Customization
@ftable @code
@item --collapse
@itemx -n
Collapse transactions with multiple postings.
@item --subtotal
@itemx -s
Report register as a single subtotal.
@item --by-payee
@itemx -P
Report subtotals by payee.
@item --empty
@itemx -E
Include empty accounts in report.
@item --weekly
@itemx -W
Report posting totals by week.
@item --yearly
@itemx -Y
Report posting totals by year.
@item --dow
Report Posting totals by day of week.
@item --sort @var{VEXPR}
@itemx -S @var{VEXPR}
Sort a report using @var{VEXPR}.
@item --wide
@itemx -w
Assume 132 columns instead of 80.
@item --head @var{INT}
Report the first @var{INT} postings.
@item --tail @var{INT}
Report the last @var{INT} postings.
@item --pager @var{FILE}
Direct output to @var{FILE} pager program.
@item --average
@itemx -A
Report average posting value.
@item --deviation
@itemx -D
Report each posting deviation from the average.
@item --percent
@itemx -%
Show subtotals in the balance report as percentages.
@c @item --totals
@c Include running total in the @command{xml} report
@item --pivot @var{TAG}
Produce a pivot table of the @var{TAG} type specified.
@item --amount-data
@itemx -j
Show only date and value column to format the output for plots.
@item --plot-amount-format @var{FORMAT_STRING}
Specify the format for the plot output.
@item --total-data
@itemx -J
Show only dates and totals to format the output for plots.
@item --plot-total-format @var{FORMAT_STRING}
Specify the format for the plot output.
@item --display @var{EXPR}
@itemx -d @var{EXPR}
Display only posting that meet the criterias in the @var{EXPR}.
@item --date-format @var{DATE_FORMAT}
@itemx -y @var{DATE_FORMAT}
Change the basic date format used in reports.
@item --format @var{FORMAT_STRING}
@itemx --balance-format @var{FORMAT_STRING}
@itemx --register-format @var{FORMAT_STRING}
@itemx --prices-format @var{FORMAT_STRING}
@itemx -F @var{FORMAT_STRING}
Set reporting format.
@item --wide
@itemx -w
Wide.
@item --anon
Print the ledger register with anonymized accounts and payees, useful
for filing bug reports.
@end ftable
@node Grouping Options, Commodity Reporting, Output Customization, Command Line Quick Reference
@subsection Grouping Options
@ftable @code
@item --by-payee
@itemx -P
Group postings by common payee names.
@item --daily
@itemx -D
Group postings by day.
@item --weekly
@itemx -W
Group postings by week.
@item --monthly
@itemx -M
Group postings by month.
@item --quarterly
Group postings by quarter.
@item --yearly
@itemx -Y
Group postings by year.
@item --dow
Group by day of weeks.
@item --subtotal
@itemx -s
Group posting together, similar to balance report.
@end ftable
@node Commodity Reporting, , Grouping Options, Command Line Quick Reference
@subsection Commodity Reporting
@ftable @code
@item --price-db @var{FILE}
Use @file{FILE} for retrieving stored commodity prices.
@item --price-exp @var{INT}
@itemx -Z @var{INT}
Set expected freshness of prices in @var{INT} minutes.
@item --download
@itemx -Q
Download quotes using named @file{getquote}.
@item --getquote @var{FILE}
Sets path to a user defined script to download commodity prices.
@item --quantity
@itemx -O
Report commodity totals without conversion.
@item --basis
@itemx -B
Report cost basis.
@item --market
@itemx -V
Report last known market value.
@item --gain
@itemx -G
Report net gain loss for commodities that have a price history.
@end ftable
@node Detailed Option Description, Period Expressions, Command Line Quick Reference, Command-line Syntax
@section Detailed Option Description
@menu
* Global Options::
* Session Options::
* Report Options::
* Basic options::
* Report filtering::
* Output customization::
* Commodity reporting::
* Environment variables::
@end menu
@node Global Options, Session Options, Detailed Option Description, Detailed Option Description
@subsection Global Options
Options for Ledger report affect three separate scopes of operation:
Global, Session, and Report. In practice there is very little
difference between these scopes. Ledger 3.0 contains provisions for
GUIs, which would make use of the different scopes by keeping an
instance of Ledger running in the background and running multiple
sessions with multiple reports per session.
@ftable @code
@item --args-only
Ignore all environment and init-file settings and
use only command-line arguments to control Ledger. Useful for debugs
or testing small Journal files not associated with you main financial
database.
@item --debug @var{CODE}
FIX THIS ENTRY @c FIXME thdox
@item --help
@itemx -h
Display the info page for ledger.
@item --init-file @var{FILE}
Specify the location of the init file. The default is @file{~/.ledgerrc}.
@item --options
Display the options in effect for this Ledger invocation, along with
their values and the source of those values, for example:
@smallexample
$ ledger --options bal --cleared -f ~/ledger/test/input/drewr3.dat
===========================================================================
[Global scope options]
[Session scope options]
--file = ~/ledger/test/input/drewr3.dat -f
--price-db = ~/FinanceData/PriceDB $price-db
[Report scope options]
--cleared --cleared
--color ?normalize
--date-format = %Y/%m/%d $date-format
--limit = cleared --cleared
--prepend-width = 0 ?normalize
--meta-width = 0 ?normalize
--date-width = 10 ?normalize
--payee-width = 21 ?normalize
--account-width = 21 ?normalize
--amount-width = 12 ?normalize
--total-width = 12 ?normalize
===========================================================================
$ 775.00 Assets:Checking
$ -1,000.00 Equity:Opening Balances
$ 225.00 Expenses:Food:Groceries
--------------------
0
@end smallexample
@noindent
For the source column, a value starting with a @samp{-} or @samp{--}
indicated the source was a command line argument. It the entry starts
with a @samp{$}, the source was an environment variable. If the source
is @code{?normalize} the value was set internally by ledger, in
a function called @code{normalize_options}.
@item --script @var{FILE}
Execute a ledger script.
@item --trace @var{INT}
FIX THIS ENTRY @c FIXME thdox
@item --verbose
@itemx -v
FIX THIS ENTRY @c FIXME thdox
@item --verify
FIX THIS ENTRY @c FIXME thdox
@item --verify-memory
FIX THIS ENTRY @c FIXME thdox
@item --version
FIX THIS ENTRY @c FIXME thdox
@end ftable
@node Session Options, Report Options, Global Options, Detailed Option Description
@subsection Session Options
Options for Ledger report affect three separate scopes of operation:
Global, Session, and Report. In practice there is very little
difference between these scopes. Ledger 3.0 contains provisions for
GUIs, which would make use of the different scopes by keeping an
instance of Ledger running in the background and running multiple
sessions with multiple reports per session.
@ftable @code
@item --cache @var{FIXME}
FIX THIS ENTRY @c FIXME thdox
@item --check-payees
FIX THIS ENTRY @c FIXME thdox
@item --day-break
FIX THIS ENTRY @c FIXME thdox
@item --decimal-comma
Direct Ledger to parse journals using the European standard comma as
decimal separator, vice a period.
@item --download
@itemx -Q
Direct Ledger to download prices using the script defined in
@option{--getquote @var{FILE}}.
@item --explicit
FIX THIS ENTRY @c FIXME thdox
@item --file @var{FILE}
@itemx -f @var{FILE}
Specify the input @file{FILE} for this invocation.
@item --getquote @var{FILE}
@cindex getquote
@cindex download prices
Tell ledger where to find the user defined script to download prices
information.
@item --input-date-format @var{DATE_FORMAT}
Specify the input date format for journal entries. For example,
@smallexample
$ ledger convert Export.csv --input-date-format "%m/%d/%Y"
@end smallexample
Would convert the @file{Export.csv} file to ledger format, assuming
the dates in the CSV file are like 12/23/2009 (@pxref{Date and Time
Format Codes}).
@item --master-account @var{STR}
Prepend all account names with the argument.
@smallexample @c command:A76BB56
$ ledger -f drewr3.dat bal --no-total --master-account HUMBUG
@end smallexample
@smallexample @c output:A76BB56
0 HUMBUG
$ -3,804.00 Assets
$ 1,396.00 Checking
$ 30.00 Business
$ -5,200.00 Savings
$ -1,000.00 Equity:Opening Balances
$ 6,654.00 Expenses
$ 5,500.00 Auto
$ 20.00 Books
$ 300.00 Escrow
$ 334.00 Food:Groceries
$ 500.00 Interest:Mortgage
$ -2,030.00 Income
$ -2,000.00 Salary
$ -30.00 Sales
$ 180.00 Liabilities
$ -20.00 MasterCard
$ 200.00 Mortgage:Principal
@end smallexample
@item --pedantic
FIX THIS ENTRY @c FIXME thdox
@item --permissive
FIX THIS ENTRY @c FIXME thdox
@item --price-db @var{FILE}
Specify the location of the price entry data file.
@item --price-exp @var{INT}
@itemx -Z @var{INT}
@itemx --leeway @var{INT}
Set the expected freshness of price quotes, in @var{INT} minutes. That
is, if the last known quote for any commodity is older than this value,
and if @option{--download} is being used, then the Internet will be
consulted again for a newer price. Otherwise, the old price is still
considered to be fresh enough.
@item --strict
Ledger normally silently accepts any account or commodity in a posting,
even if you have misspelled a common used one. The option
@option{--strict} changes that behavior. While running
@option{--strict}, Ledger interprets all cleared transactions as
correct, and if it finds a new account or commodity (same as
a misspelled commodity or account) it will issue a warning giving you
the file and line number of the problem.
@item --time-colon
The @option{--time-colon} option will display the value for a seconds
based commodity as real hours and minutes.
For example 8100 seconds by default will be displayed as 2.25 whereas
with the @option{--time-colon} option they will be displayed as 2:15.
@item --value-expr @var{FIXME}
FIX THIS ENTRY @c FIXME thdox
@end ftable
@node Report Options, Basic options, Session Options, Detailed Option Description
@subsection Report Options
Options for Ledger report affect three separate scopes of operation:
Global, Session, and Report. In practice there is very little
difference between these scopes. Ledger 3.0 contains provisions for
GUIs, which would make use of the different scopes by keeping an
instance of Ledger running in the background and running multiple
sessions with multiple reports per session.
@ftable @code
@item --abbrev-len @var{INT}
Set the minimum length an account can be abbreviated to if it doesn't
fit inside the @code{account-width}. If @var{INT} is zero, then the
account name will be truncated on the right. If @var{INT} is greater
than @code{account-width} then the account will be truncated on the
left, with no shortening of the account names in order to fit into the
desired width.
@item --account @var{STR}
Prepend @var{STR} to all accounts reported. That is, the option
@samp{--account Personal} would track @samp{Personal:} to the beginning
of every account reported in a balance report or register report.
@item --account-width @var{INT}
Set the width of the account column in the @command{register} report
to @var{INT} characters.
@item --actual
@itemx -L
Report only real transactions, with no automated or virtual
transactions used.
@item --add-budget
Show only un-budgeted postings.
@item --amount @var{EXPR}
@itemx -t @var{EXPR}
Apply the given value expression to the posting amount (@pxref{Value
Expressions}). Using @option{--amount @var{EXPR}} you can apply an
arbitrary transformation to the postings.
@item --amount-data
@itemx -j
On a register report print only the dates and amount of postings.
Useful for graphing and spreadsheet applications.
@item --amount-width @var{INT}
Set the width in characters of the amount column in the
@command{register} report.
@item --anon
Anonymize registry output, mostly for sending in bug reports.
@item --auto-match
FIX THIS ENTRY @c FIXME thdox
@item --aux-date
@itemx --effective
Show auxiliary dates for all calculations (@pxref{Effective Dates}).
@item --average
@itemx -A
Print average values over the number of transactions instead of
running totals.
@item --balance-format @var{FORMAT_STRING}
Specify the format to use for the @command{balance} report (@pxref{Format
Strings}). The default is:
@smallexample
"%(justify(scrub(display_total), 20, -1, true, color))"
" %(!options.flat ? depth_spacer : \"\")"
"%-(ansify_if(partial_account(options.flat), blue if color))\n%/"
"%$1\n%/"
"--------------------\n"
@end smallexample
@item --base
FIX THIS ENTRY @c ASK JOHN
@item --basis
@itemx -B
@itemx --cost
Report the cost basis on all posting.
@item --begin @var{DATE}
Specify the start @var{DATE} of all calculations. Transactions before
that date will be ignored.
@item --bold-if @var{VEXPR}
Print the entire line in bold if the given value expression is true
(@pxref{Value Expressions}).
@smallexample
$ ledger reg Expenses --begin Dec --bold-if "amount > 100"
@end smallexample
@noindent
list all transactions since the beginning of December and bold any
posting greater than $100.
@item --budget
Only display budgeted items. In a register report this
displays transaction in the budget, in a balance report this displays
accounts in the budget (@pxref{Budgeting and Forecasting}).
@item --budget-format @var{FORMAT_STRING}
Specify the format to use for the @command{budget} report (@pxref{Format
Strings}). The default is:
@smallexample
"%(justify(scrub(display_total), 20, -1, true, color))"
" %(!options.flat ? depth_spacer : \"\")"
"%-(ansify_if(partial_account(options.flat), blue if color))\n%/"
"%$1\n%/"
"--------------------\n"
@end smallexample
@item --by-payee
@itemx -P
Group the register report by payee.
@item --cleared
@itemx -C
Consider only transaction that have been cleared for display and
calculation.
@item --cleared-format @var{FORMAT_STRING}
FIX THIS ENTRY @c FIXME thdox: to keep?
Specify the format to use for the @command{cleared} report (@pxref{Format
Strings}). The default is:
@smallexample
"%(justify(scrub(get_at(total_expr, 0)), 16, 16 + prepend_width, "
" true, color)) %(justify(scrub(get_at(total_expr, 1)), 18, "
" 36 + prepend_width, true, color))"
" %(latest_cleared ? format_date(latest_cleared) : \" \")"
" %(!options.flat ? depth_spacer : \"\")"
"%-(ansify_if(partial_account(options.flat), blue if color))\n%/"
"%$1 %$2 %$3\n%/"
"%(prepend_width ? \" \" * prepend_width : \"\")"
"---------------- ---------------- ---------\n"
@end smallexample
@item --collapse
@itemx -n
By default ledger prints all account in an account tree. With
@option{--collapse} it print only the top level account specified.
@item --collapse-if-zero
Collapse the account display only if it has a zero balance.
@item --color
@itemx --ansi
Use color is the tty supports it.
@item --columns @var{INT}
Specify the width of the @command{register} report in characters.
@item --count
Direct ledger to report the number of items when appended to the
commodities, accounts or payees command.
@item --csv-format @var{FORMAT_STRING}
Specify the format to use for the @command{csv} report (@pxref{Format
Strings}). The default is:
@smallexample
"%(quoted(date)),"
"%(quoted(code)),"
"%(quoted(payee)),"
"%(quoted(display_account)),"
"%(quoted(commodity(scrub(display_amount)))),"
"%(quoted(quantity(scrub(display_amount)))),"
"%(quoted(cleared ? \"*\" : (pending ? \"!\" : \"\"))),"
"%(quoted(join(note | xact.note)))\n"
@end smallexample
@item --current
Shorthand for @samp{--limit "date <= today"}.
@item --daily
@itemx -D
Shorthand for @samp{--period "daily"}.
@item --date @var{EXPR}
Transform the date of the transaction using @var{EXPR}.
@item --date-format @var{DATE_FORMAT}
@itemx -y @var{DATE_FORMAT}
Specify format ledger should use to print dates (@pxref{Date and Time
Format Codes}).
@item --date-width @var{INT}
Specify the width, in characters, of the date column in the
@command{register} report.
@item --datetime-format @var{FIXME}
FIX THIS ENTRY @c ASK JOHN
@item --dc
Display register or balance in debit/credit format If you use
@option{--dc} with either the register (reg) or balance (bal) commands,
you will now get extra columns. The register goes from this:
@smallexample
12-Mar-10 Employer Assets:Cash $100 $100
Income:Employer $-100 0
12-Mar-10 KFC Expenses:Food $20 $20
Assets:Cash $-20 0
12-Mar-10 KFC - Rebate Assets:Cash $5 $5
Expenses:Food $-5 0
12-Mar-10 KFC - Food & Reb.. Expenses:Food $20 $20
Expenses:Food $-5 $15
Assets:Cash $-15 0
@end smallexample
@noindent
To this:
@smallexample
12-Mar-10 Employer Assets:Cash $100 0 $100
In:Employer 0 $100 0
12-Mar-10 KFC Expens:Food $20 0 $20
Assets:Cash 0 $20 0
12-Mar-10 KFC - Rebate Assets:Cash $5 0 $5
Expens:Food 0 $5 0
12-Mar-10 KFC - Food &.. Expens:Food $20 0 $20
Expens:Food 0 $5 $15
Assets:Cash 0 $15 0
@end smallexample
@noindent
Where the first column is debits, the second is credits, and the third
is the running total. Only the running total may contain negative
values.
For the balance report without @option{--dc}:
@smallexample
$70 Assets:Cash
$30 Expenses:Food
$-100 Income:Employer
--------------------
0
@end smallexample
@noindent
And with @option{--dc} it becomes this:
@smallexample
$105 $35 $70 Assets:Cash
$40 $10 $30 Expenses:Food
0 $100 $-100 Income:Employer
--------------------------------------------
$145 $145 0
@end smallexample
@item --depth @var{INT}
Limit the depth of the account tree. In a balance report, for example,
a @samp{--depth 2} statement will print balances only for account with
two levels, i.e. @samp{Expenses:Entertainment} but not
@samp{Expenses:entertainemnt:Dining}. This is a display predicate, which
means it only affects display, not the total calculations.
@item --deviation
Report each posting’s deviation from the average. It is only meaningful
in the register and prices reports.
@item --display @var{EXPR}
Display lines that satisfy the expression given.
@item --display-amount @var{EXPR}
Apply a transform to the @emph{displayed} amount. This occurs after
calculations occur.
@item --display-total @var{EXPR}
Apply a transform to the @emph{displayed} total. This occurs after
calculations occur.
@item --dow
@itemx --days-of-week
Group transactions by the days of the week.
@smallexample
$ ledger reg Expenses --dow --collapse
@end smallexample
@noindent
Will print all Expenses totaled for each day of the week.
@item --empty
@itemx -E
Include empty accounts in the report.
@item --end @var{DATE}
Specify the end @var{DATE} for transaction to be considered in the
report.
@item --equity
Related to the @command{equity} command (@pxref{The @command{equity}
command}). Gives current account balances in the form of a register
report.
@item --exact
FIX THIS ENTRY @c ASK JOHN
@item --exchange @var{COMMODITY}
@itemx -X @var{COMMODITY}
Display values in terms of the given @var{COMMODITY}. The latest
available price is used.
@item --flat
Force the full names of accounts to be used in the balance report. The
balance report will not use an indented tree.
@item --force-color
Output tty color codes even if the tty doesn't support them. Useful
for TTY that don't advertise their capabilities correctly.
@item --force-pager
Force Ledger to paginate its output.
@item --forecast-while @var{VEXPR}
@itemx --forecast @var{VEXPR}
Continue forecasting while @var{VEXPR} is true.
@item --forecast-years @var{INT}
Forecast at most @var{INT} years in the future.
@item --format @var{FORMAT_STRING}
@itemx -F @var{FORMAT_STRING}
Use the given format string to print output.
@item --gain
@itemx -G
@itemx --change
Report on gains using the latest available prices.
@item --generated
Include auto-generated postings (such as those from automated
transactions) in the report, in cases where you normally wouldn't want
them.
@item --group-by @var{EXPR}
Group transaction together in the @command{register} report.
@var{EXPR} can be anything, although most common would be @code{payee}
or @code{commodity}. The @code{tags()} function is also useful here.
@item --group-title-format @var{FORMAT_STRING}
Set the format for the headers that separate reports section of
a grouped report. Only has effect with a @option{--group-by @var{EXPR}}
register report.
@smallexample
$ ledger reg Expenses --group-by "payee" --group-title-format "------------------------ %-20(value) ---------------------\n"
------------------------ 7-Eleven ---------------------
2011/08/13 7-Eleven Expenses:Auto:Misc $ 5.80 $ 5.80
------------------------ AAA Dues ---------------------
2011/06/02 AAA Dues Expenses:Auto:Misc $ 215.00 $ 215.00
------------------------ ABC Towing and Wrecking ---------------------
2011/03/17 ABC Towing and Wrec.. Expenses:Auto:Hobbies $ 48.20 $ 48.20
...
@end smallexample
@item --head @var{INT}
@itemx --first @var{INT}
Print the first @var{INT} entries. Opposite of @option{--tail
@var{INT}}.
@item --historical
@itemx -H
FIX THIS ENTRY @c FIXME thdox
@item --immediate
FIX THIS ENTRY @c FIXME thdox
@item --inject
Use @code{Expected} amounts in calculations. In the case that you know
that amount a transaction should be, but the actual transaction has the
wrong value you can use metadata to put in the expected amount:
@smallexample
2012-03-12 Paycheck
Income $-990; Expected:: $-1000.00
Checking
@end smallexample
Then using the command @code{ledger reg --inject=Expected Income} would
treat the transaction as if the ``Expected Value'' was actual.
@item --invert
Change the sign of all reported values.
@item --limit @var{EXPR}
@itemx -l @var{EXPR}
Only transactions that satisfy the expression will be considered in the
calculation.
@item --lot-dates
Report the date on which each commodity in a balance report was
purchased.
@item --lot-notes
@itemx --lot-tags
Report the tag attached to each commodity in a balance report.
@item --lot-prices
Report the price at which each commodity in a balance report was
purchased.
@item --lots
Report the date and price at which each commodity was purchased in
a balance report.
@item --lots-actual
FIX THIS ENTRY
@item --market
@itemx -V
Use the latest market value for all commodities.
@item --meta @var{TAG}
In the register report, prepend the transaction with the value of the
given @var{TAG}.
@item --meta-width @var{INT}
Specify the width of the Meta column used for the @option{--meta
@var{TAG}} options.
@item --monthly
@itemx -M
Synonym for @samp{--period "monthly"}.
@item --no-color
Suppress any color TTY output.
@item --no-rounding
Don't output @samp{<Rounding>} postings. Note that this will cause the
running total to often not add up! It's main use is for
@option{--amount-data (-j)} and @option{--total-data (-J)} reports.
@item --no-titles
Suppress the output of group titles.
@item --no-total
Suppress printing the final total line in a balance report.
@item --now @var{DATE}
Define the current date in case to you to do calculate in the past or
future using @option{--current}.
@item --only @var{FIXME}
This is a postings predicate that applies after certain transforms have
been executed, such as periodic gathering.
@item --output @var{FILE}
Redirect the output of ledger to the file defined in @file{FILE}.
@item --pager @var{FILE}
Specify the pager program to use.
@item --payee @var{VEXPR}
Sets a value expression for formatting the payee. In the
@command{register} report this prevents the second entry from having
a date and payee for each transaction.
@item --payee-width @var{INT}
Set the number of columns dedicated to the payee in the register
report.
@item --pending
Use only postings that are marked pending.
@item --percent
@itemx -%
Calculate the percentage value of each account in a balance reports.
Only works for account that have a single commodity.
@item --period @var{PERIOD_EXPRESSION}
Define a period expression that sets the time period during which
transactions are to be accounted. For a @command{register} report only
the transactions that satisfy the period expression with be displayed.
For a balance report only those transactions will be accounted in the
final balances.
@item --pivot @var{TAG}
Produce a balance pivot report @emph{around} the given @var{TAG}. For
example, if you have multiple cars and track each fuel purchase in
@samp{Expenses:Auto:Fuel} and tag each fuel purchase with a tag
identifying which car the purchase was for @samp{; Car: Prius}, then the
command:
@smallexample
$ ledger bal Fuel --pivot "Car" --period "this year"
$ 3491.26 Car
$ 1084.22 M3:Expenses:Auto:Fuel
$ 149.65 MG V11:Expenses:Auto:Fuel
$ 621.89 Prius:Expenses:Auto:Fuel
$ 1635.50 Sienna:Expenses:Auto:Fuel
$ 42.69 Expenses:Auto:Fuel
--------------------
$ 3533.95
@end smallexample
@xref{Metadata values}.
@item --plot-amount-format @var{FORMAT_STRING}
Define the output format for an amount data plot. @xref{Visualizing
with Gnuplot}.
@item --plot-total-format @var{FORMAT_STRING}
Define the output format for a total data plot. @xref{Visualizing with
Gnuplot}.
@item --prepend-format @var{FORMAT_STRING}
Prepend @var{STR} to every line of the output.
@item --prepend-width @var{INT}
Reserve @var{INT} spaces at the beginning of each line of the output.
@item --price
@itemx -I
Use the price of the commodity purchase for performing calculations.
@item --pricedb-format @var{FORMAT_STRING}
FIX THIS ENTRY @c FIXME thdox
@item --prices-format @var{FORMAT_STRING}
FIX THIS ENTRY @c FIXME thdox
@item --primary-date
@itemx --actual-dates
Show primary dates for all calculations (@pxref{Effective Dates}).
@item --quantity
@itemx -O
FIX THIS ENTRY
@item --quarterly
Synonym for @samp{--period "quarterly"}.
@item --raw
In the print report, show transactions using the exact same syntax as
specified by the user in their data file. Don't do any massaging or
interpreting. Can be useful for minor cleanups, like just aligning
amounts.
@item --real
@itemx -R
Account using only real transactions ignoring virtual and automatic
transactions.
@item --register-format @var{FORMAT_STRING}
FIX THIS ENTRY @c FIXME thdox
@item --related
In a register report show the related account. This is the other
@emph{side} of the transaction.
@item --related-all
Show all postings in a transaction, similar to @option{--related} but
show both @emph{sides} of each transaction.
@item --revalued
FIX THIS ENTRY
@item --revalued-only
FIX THIS ENTRY
@item --revalued-total @var{FIXME}
FIX THIS ENTRY
@item --rich-data
@itemx --detail
FIX THIS ENTRY @c FIXME thdox
@item --seed @var{FIXME}
Set the random seed for the @code{generate} command. Used as part of
development testing.
@item --sort @var{VEXPR}
@itemx -S @var{VEXPR}
Sort the register report based on the value expression given to sort.
@item --sort-all @var{FIXME}
FIX THIS ENTRY
@item --sort-xacts @var{VEXPR}
@itemx --period-sort @var{VEXPR}
Sort the posting within transactions using the given value expression.
@item --start-of-week @var{INT}
Tell ledger to use a particular day of the week to start its ``weekly''
summary. @samp{--start-of-week=1} specifies Monday as the start of the
week.
@item --subtotal
@itemx -s
FIX THIS ENTRY
@item --tail @var{INT}
@itemx --last @var{INT}
Report only the last @var{INT} entries. Only useful on a register
report.
@item --time-report
FIX THIS ENTRY @c FIXME thdox
@item --total @var{VEXPR}
@itemx -T @var{VEXPR}
Define a value expression used to calculate the total in reports.
@item --total-data
@itemx -J
FIX THIS ENTRY
@item --total-width @var{INT}
Set the width of the total field in the register report.
@item --truncate @var{CODE}
Indicates how truncation should happen when the contents of columns
exceed their width. Valid arguments are @samp{leading}, @samp{middle},
and @samp{trailing}. The default is smarter than any of these three,
as it considers sub-names within the account name (that style is
called ``abbreviate'').
@item --unbudgeted
FIX THIS ENTRY
@item --uncleared
@itemx -U
Use only uncleared transactions in calculations and reports.
@item --unrealized
FIX THIS ENTRY
@item --unrealized-gains @var{STR}
Allow the user to specify what account name should be used for
unrealized gains. Defaults to @samp{"Equity:Unrealized Gains"}.
Often set in one's @file{~/.ledgerrc} file to change default.
@item --unrealized-losses @var{STR}
Allow the user to specify what account name should be used for
unrealized gains. Defaults to @samp{"Equity:Unrealized Losses"}.
Often set in one's @file{~/.ledgerrc} file to change default.
@item --unround
Perform all calculations without rounding and display results to full
precision.
@item --values
FIX THIS ENTRY @c FIXME thdox
@item --weekly
@itemx -W
Synonym for @samp{--period "weekly"}.
@item --wide
Let the register report use 132 columns. Identical to @samp{--columns
"132"}.
@item --yearly
@itemx -Y
Synonym for @samp{--period "yearly"}.
@end ftable
@node Basic options, Report filtering, Report Options, Detailed Option Description
@subsection Basic options
These are the most basic command options. Most likely, the user will
want to set them using environment variables (see @ref{Environment
variables}), instead of using actual command-line options:
@ftable @code
@item --help
@itemx -h
Print a summary of all the options, and what they are used for. This
can be a handy way to remember which options do what. This help screen
is also printed if ledger is run without a command.
@item --version
@itemx -v
Print the current version of ledger and exits. This is useful for
sending bug reports, to let the author know which version of ledger you
are using.
@item --file @var{FILE}
@itemx -f @var{FILE}
Read @file{FILE} as a ledger file. @var{FILE} can be @samp{-} that is
a synonym of @samp{/dev/stdin}. This command may be used multiple
times. Typically, the environment variable @env{LEDGER_FILE} is set,
rather than using this command-line option.
@item --output @var{FILE}
@itemx -o @var{FILE}
Redirect output from any command to @file{FILE}. By default, all output
goes to standard output.
@item --init-file @var{FILE}
@itemx -i @var{FILE}
Causes @file{FILE} to be read by ledger before any other ledger file.
This file may not contain any postings, but it may contain option
settings. To specify options in the init file, use the same syntax as
the command-line, but put each option on its own line. Here is an
example init file:
@smallexample
--price-db ~/finance/.pricedb
; ~/.ledgerrc ends here
@end smallexample
Option settings on the command-line or in the environment always take
precedence over settings in the init file.
@item --account @var{STR}
@itemx -a @var{STR}
Specify the default account which QIF file postings are assumed to
relate to.
@end ftable
@node Report filtering, Output customization, Basic options, Detailed Option Description
@subsection Report filtering
These options change which postings affect the outcome of a
report, in ways other than just using regular expressions:
@ftable @code
@item --current
@itemx -c
Display only transactions occurring on or before the current date.
@item --begin @var{DATE}
@itemx -b @var{DATE}
Constrain the report to transactions on or after @var{DATE}. Only
transactions after that date will be calculated, which means that the
running total in the balance report will always start at zero with the
first matching transaction. (Note: This is different from using
@option{--display @var{EXPR}} to constrain what is displayed).
@item --end @var{DATE}
@itemx -e @var{DATE}
Constrain the report so that transactions on or after @var{DATE} are
not considered. The ending date is inclusive.
@item --period @var{PERIOD_EXPRESSION}
@itemx -p @var{PERIOD_EXPRESSION}
Set the reporting period to @var{STR}. This will subtotal all matching
transactions within each period separately, making it easy to see
weekly, monthly, quarterly, etc., posting totals. A period string can
even specify the beginning and end of the report range, using simple
terms like @samp{last June} or @samp{next month}. For more using period
expressions, see @ref{Period Expressions}.
@item --period-sort @var{VEXPR}
Sort the postings within each reporting period using the value
expression @var{EXPR}. This is most often useful when reporting
monthly expenses, in order to view the highest expense categories at
the top of each month:
@smallexample
$ ledger -M --period-sort -At reg ^Expenses
@end smallexample
@item --cleared
@itemx -C
Display only postings whose transaction has been marked ``cleared''
(by placing an asterisk to the right of the date).
@item --uncleared
@itemx -U
Display only postings whose transaction has not been marked ``cleared''
(i.e., if there is no asterisk to the right of the date).
@item --real
@itemx -R
Display only real postings, not virtual. (A virtual posting is
indicated by surrounding the account name with parentheses or brackets;
see @ref{Virtual postings} for more information).
@item --actual
@itemx -L
Display only actual postings, and not those created due to automated
postings.
@item --related
@itemx -r
Display postings that are related to whichever postings would
otherwise have matched the filtering criteria. In the register
report, this shows where money went to, or the account it came from.
In the balance report, it shows all the accounts affected by
transactions having a related posting. For example, if a file had
this transaction:
@smallexample
2004/03/20 Safeway
Expenses:Food $65.00
Expenses:Cash $20.00
Assets:Checking $-85.00
@end smallexample
And the register command was:
@smallexample
$ ledger -r register food
@end smallexample
The following would be output, showing the postings related to the
posting that matched:
@smallexample
2004/03/20 Safeway Expenses:Cash $-20.00 $-20.00
Assets:Checking $85.00 $65.00
@end smallexample
@item --budget
Useful for displaying how close your postings meet your budget.
@option{--add-budget} also shows un-budgeted postings, while
@option{--unbudgeted} shows only those. @option{--forecast @var{VEXPR}}
is a related option that projects your budget into the future, showing
how it will affect future balances. @xref{Budgeting and Forecasting}.
@item --limit @var{EXPR}
@itemx -l @var{EXPR}
Limit which postings take part in the calculations of a report.
@item --amount @var{EXPR}
@itemx -t @var{EXPR}
Change the value expression used to calculate the ``value'' column in
the @command{register} report, the amount used to calculate account
totals in the @command{balance} report, and the values printed in the
@command{equity} report. @xref{Value Expressions}.
@item --total @var{VEXPR}
@itemx -T @var{VEXPR}
Set the value expression used for the ``totals'' column in the
@command{register} and @command{balance} reports.
@end ftable
@c @node Search Terms, Output Customization, Report Filtering, Detailed Options Description
@c @subsection Search Terms
@c Valid Ledger invocations look like:
@c @smallexample
@c ledger [OPTIONS] <COMMAND> <SEARCH-TERMS>
@c @end smallexample
@c Where @code{COMMAND} is any command verb (@pxref{Reporting
@c Commands}), @code{OPTIONS} can occur anywhere, and
@c @code{SEARCH-TERM} is one or more of the following:
@c @smallexample
@c word search for any account containing 'word'
@c TERM and TERM boolean AND between terms
@c TERM or TERM boolean OR between terms
@c not TERM invert the meaning of the term
@c payee word search for any payee containing 'word'
@c @@word shorthand for 'payee word'
@c desc word alternate for 'payee word'
@c note word search for any note containing 'word'
@c &word shorthand for 'note word'
@c tag word search for any metadata tag containing 'word'
@c tag word=value search for any metadata tag containing 'word'
@c whose value contains 'value'
@c %word shorthand for 'tag word'
@c %word=value shorthand for 'tag word=value'
@c meta word alternate for 'tag word'
@c meta word=value alternate for 'tag word=value'
@c expr 'EXPR' apply the given value expression as a predicate
@c '=EXPR' shorthand for 'expr EXPR'
@c \( TERMS \) group terms; useful if using and/or/not
@c @end smallexample
@c So, to list all transaction that charged to ``food'' but not
@c ``dining'' for any payee other than ``chang'' the following three
@c commands would be equivalent:
@c @smallexample
@c ledger reg food not dining @@chang
@c ledger reg food and not dining and not payee chang
@c ledger reg food not dining expr 'payee =~ /chang/'
@c @end smallexample
@node Output customization, Commodity reporting, Report filtering, Detailed Option Description
@subsection Output customization
These options affect only the output, but not which postings are
used to create it:
@ftable @code
@item --collapse
@itemx -n
Cause transactions in a @command{register} report with multiple
postings to be collapsed into a single, subtotaled transaction.
@item --subtotal
@itemx -s
Cause all transactions in a @command{register} report to be collapsed
into a single, subtotaled transaction.
@item --by-payee
@itemx -P
Report subtotals by payee.
@item --empty
@itemx -E
Include even empty accounts in the @command{balance} report.
@item --weekly
@itemx -W
Report posting totals by the week. The week begins on whichever day of
the week begins the month containing that posting. To set a specific
begin date, use a period string, such as @samp{weekly from DATE}.
@item --monthly
@itemx -M
Report posting totals by month.
@item --yearly
@itemx -Y
Report posting totals by year. For more complex period, using the
@c TODO end this sentence
@item --period @var{PERIOD_EXPRESSION}
Option described above.
@item --dow
Report postings totals for each day of the week. This is an easy way
to see if weekend spending is more than on weekdays.
@item --sort @var{VEXPR}
@itemx -S @var{VEXPR}
Sort a report by comparing the values determined using the value
expression @var{VEXPR}. For example, using @samp{-S -UT} in the balance
report will sort account balances from greatest to least, using the
absolute value of the total. For more on how to use value expressions,
see @ref{Value Expressions}.
@item --pivot @var{TAG}
Produce a pivot table around the @var{TAG} provided. This requires
meta data using valued tags.
@item --wide
@itemx -w
Cause the default @command{register} report to assume 132 columns
instead of 80.
@item --head @var{INT}
Cause only the first @var{INT} transactions to be printed. This is
different from using the command-line utility @file{head}, which would
limit to the first @var{INT} postings. @option{--tail @var{INT}} outputs
only the last @var{INT} transactions. Both options may be used
simultaneously. If a negative amount is given, it will invert the
meaning of the flag (instead of the first five transactions being
printed, for example, it would print all but the first five).
@item --pager @var{FILE}
Tell Ledger to pass its output to the given pager program; very useful
when the output is especially long. This behavior can be made the
default by setting the @env{LEDGER_PAGER} environment variable.
@item --average
@itemx -A
Report the average posting value.
@item --deviation
@itemx -D
Report each posting's deviation from the average. It is only meaningful
in the @command{register} and @command{prices} reports.
@item --percent
@itemx -%
Show account subtotals in the @command{balance} report as percentages of
the parent account.
@c @option{--totals} include running total information in the
@c @command{xml} report.
@item --amount-data
@itemx -j
Change the @command{register} report so that it outputs nothing but the
date and the value column, and the latter without commodities. This is
only meaningful if the report uses a single commodity. This data can
then be fed to other programs, which could plot the date, analyze it,
etc.
@item --total-data
@itemx -J
Change the @command{register} report so that it outputs nothing but the
date and totals column, without commodities.
@item --display @var{EXPR}
@itemx -d @var{EXPR}
Limit which postings or accounts or actually displayed in a report.
They might still be calculated, and be part of the running total of a
register report, for example, but they will not be displayed. This is
useful for seeing last month's checking postings, against a running
balance which includes all posting values:
@smallexample
$ ledger -d "d>=[last month]" reg checking
@end smallexample
The output from this command is very different from the following,
whose running total includes only postings from the last month
onward:
@smallexample
$ ledger -p "last month" reg checking
@end smallexample
Which is more useful depends on what you're looking to know: the total
amount for the reporting range (using @option{--period
@var{PERIOD_EXPRESSION} (-p)}), or simply a display restricted to the
reporting range (using @option{--display @var{EXPR} (-d)}).
@item --date-format @var{DATE_FORMAT}
@itemx -y @var{DATE_FORMAT}
Change the basic date format used by reports. The default uses a date
like @samp{2004/08/01}, which represents the default date format of
@code{%Y/%m/%d}. To change the way dates are printed in general, the
easiest way is to put @option{--date-format @var{DATE_FORMAT}} in the
Ledger initialization file @file{~/.ledgerrc} (or the file referred to
by @env{LEDGER_INIT}).
@item --format @var{FORMAT_STRING}
@itemx -F @var{FORMAT_STRING}
Set the reporting format for whatever report ledger is about to make.
@xref{Format Strings}. There are also specific format commands for
each report type:
@item --balance-format @var{FORMAT_STRING}
Define the output format for the @command{balance} report. The default
(defined in @file{report.h} is:
@smallexample
"%(ansify_if(
justify(scrub(display_total), 20,
20 + int(prepend_width), true, color),
bold if should_bold))
%(!options.flat ? depth_spacer : \"\")
%-(ansify_if(
ansify_if(partial_account(options.flat), blue if color),
bold if should_bold))\n%/
%$1\n%/
%(prepend_width ? \" \" * int(prepend_width) : \"\")
--------------------\n"
@end smallexample
@item --cleared-format @var{FORMAT_STRING}
Define the format for the cleared report. The default is:
@smallexample
"%(justify(scrub(get_at(display_total, 0)), 16, 16 + int(prepend_width),
true, color)) %(justify(scrub(get_at(display_total, 1)), 18,
36 + int(prepend_width), true, color))
%(latest_cleared ? format_date(latest_cleared) : \" \")
%(!options.flat ? depth_spacer : \"\")
%-(ansify_if(partial_account(options.flat), blue if color))\n%/
%$1 %$2 %$3\n%/
%(prepend_width ? \" \" * int(prepend_width) : \"\")
---------------- ---------------- ---------\n"
@end smallexample
@item --register-format @var{FORMAT_STRING}
Define the output format for the @command{register} report. The default
(defined in @file{report.h} is:
@smallexample
"%(ansify_if(
ansify_if(justify(format_date(date), int(date_width)),
green if color and date > today),
bold if should_bold))
%(ansify_if(
ansify_if(justify(truncated(payee, int(payee_width)), int(payee_width)),
bold if color and !cleared and actual),
bold if should_bold))
%(ansify_if(
ansify_if(justify(truncated(display_account, int(account_width),
int(abbrev_len)), int(account_width)),
blue if color),
bold if should_bold))
%(ansify_if(
justify(scrub(display_amount), int(amount_width),
3 + int(meta_width) + int(date_width) + int(payee_width)
+ int(account_width) + int(amount_width) + int(prepend_width),
true, color),
bold if should_bold))
%(ansify_if(
justify(scrub(display_total), int(total_width),
4 + int(meta_width) + int(date_width) + int(payee_width)
+ int(account_width) + int(amount_width) + int(total_width)
+ int(prepend_width), true, color),
bold if should_bold))\n%/
%(justify(\" \", int(date_width)))
%(ansify_if(
justify(truncated(has_tag(\"Payee\") ? payee : \" \",
int(payee_width)), int(payee_width)),
bold if should_bold))
%$3 %$4 %$5\n"
@end smallexample
@item --csv-format @var{FORMAT_STRING}
Set the format for @command{csv} reports. The default is:
@smallexample
"%(quoted(date)),
%(quoted(code)),
%(quoted(payee)),
%(quoted(display_account)),
%(quoted(commodity(scrub(display_amount)))),
%(quoted(quantity(scrub(display_amount)))),
%(quoted(cleared ? \"*\" : (pending ? \"!\" : \"\"))),
%(quoted(join(note | xact.note)))\n"
@end smallexample
@item --plot-amount-format @var{FORMAT_STRING}
Set the format for amount plots, using the @option{--amount-data (-j)}
option. The default is:
@smallexample
"%(format_date(date, \"%Y-%m-%d\")) %(quantity(scrub(display_amount)))\n"
@end smallexample
@item --plot-total-format @var{FORMAT_STRING}
Set the format for total plots, using the @option{--total-data (-J)}
option. The default is:
@smallexample
"%(format_date(date, \"%Y-%m-%d\")) %(quantity(scrub(display_total)))\n"
@end smallexample
@item --pricedb-format @var{FORMAT_STRING}
Set the format expected for the historical price file. The default is:
@smallexample
"P %(datetime) %(display_account) %(scrub(display_amount))\n"
@end smallexample
@item --prices-format @var{FORMAT_STRING}
Set the format for the @command{prices} report. The default is:
@smallexample
"%(date) %-8(display_account) %(justify(scrub(display_amount), 12,
2 + 9 + 8 + 12, true, color))\n"
@end smallexample
@end ftable
@node Commodity reporting, Environment variables, Output customization, Detailed Option Description
@subsection Commodity reporting
These options affect how commodity values are displayed:
@ftable @code
@item --price-db @var{FILE}
Set the file that is used for recording downloaded commodity prices.
It is always read on startup, to determine historical prices. Other
settings can be placed in this file manually, to prevent downloading
quotes for a specific commodity, for example. This is done by adding a
line like the following:
@smallexample
; Don't download quotes for the dollar, or timelog values
N $
N h
@end smallexample
@noindent
Note: Ledger NEVER writes output to files. You are responsible for
updating the price-db file. The best way is to have your price
download script maintain this file.
The format of the file can be changed by telling ledger to use the
@option{--pricedb-format @var{FORMAT_STRING}} you define.
@item --price-exp @var{INT}
@itemx -Z @var{INT}
Set the expected freshness of price quotes, in @var{INT} minutes. That
is, if the last known quote for any commodity is older than this value,
and if @option{--download} is being used, then the Internet will be
consulted again for a newer price. Otherwise, the old price is still
considered to be fresh enough.
@item --download
@itemx -Q
Cause quotes to be automagically downloaded, as needed, by running
a script named @file{getquote} and expecting that script to return
a value understood by ledger. A sample implementation of
a @file{getquote} script, implemented in Perl, is provided in the
distribution. Downloaded quote price are then appended to the price
database, usually specified using the environment variable
@env{LEDGER_PRICE_DB}.
@end ftable
There are several different ways that ledger can report the totals it
displays. The most flexible way to adjust them is by using value
expressions, and the @option{--amount @var{EXPR} (-t)} and
@option{--total @var{VEXPR} (-T)} options. However, there are also
several ``default'' reports, which will satisfy most users basic
reporting needs:
@ftable @code
@item --quantity
@itemx -O
Report commodity totals (this is the default).
@item --basis
@itemx -B
Report the cost basis for all postings.
@item --market
@itemx -V
Use the last known value for commodities to calculate final values.
@item --gain
@itemx -G
Report the net gain/loss for all commodities in the report that have
a price history.
@end ftable
Often you will be more interested in the value of your entire holdings,
in your preferred currency. It might be nice to know you hold 10,000
shares of PENNY, but you are more interested in whether or not that is
worth $1000.00 or $10,000.00. However, the current day value of a
commodity can mean different things to different people, depending on
the accounts involved, the commodities, the nature of the transactions,
etc.
@findex --now @var{DATE}
@findex --market
@findex --exchange @var{COMMODITY}
When you specify @option{--market (-V)}, or @option{--exchange
@var{COMMODITY} (-X)}, you are requesting that some or all of the
commodities be valuated as of today (or whatever @option{--now
@var{DATE}} is set to). But what does such a valuation mean? This
meaning is governed by the presence of a @var{VALUE} meta-data property,
whose content is an expression used to compute that value.
If no @var{VALUE} property is specified, each posting is assumed to have
a default, as if you'd specified a global, automated transaction as
follows:
@smallexample
= expr true
; VALUE:: market(amount, date, exchange)
@end smallexample
This definition emulates the present day behavior of @option{--market
(-V)} and @option{--exchange @var{COMMODITY} (-X)} (in the case of
@samp{-X}, the requested commodity is passed via the string
@samp{exchange} above).
@cindex Euro conversion
One thing many people have wanted to do is to fixate the valuation of
old European currencies in terms of the Euro after a certain date:
@smallexample
= expr commodity == "DM"
; VALUE:: date < [Jun 2008] ? market(amount, date, exchange) : 1.44 EUR
@end smallexample
This says: If @option{--now @var{DATE}} is some old date, use market
prices as they were at that time; but if @option{--now @var{DATE}} is
past June 2008, use a fixed price for converting Deutsch Mark to Euro.
Or how about never re-valuating commodities used in Expenses, since
they cannot have a different future value:
@smallexample
= /^Expenses:/
; VALUE:: market(amount, post.date, exchange)
@end smallexample
This says the future valuation is the same as the valuation at the time
of posting. post.date equals the posting's date, while just 'date' is
the value of @option{--now @var{DATE}} (defaults to today).
Or how about valuating miles based on a reimbursement rate during a
specific time period:
@smallexample
= expr commodity == "miles" and date >= [2007] and date < [2008]
; VALUE:: market($1.05, date, exchange)
@end smallexample
In this case, miles driven in 2007 will always be valuated at $1.05
each. If you use @samp{-X EUR} to expressly request all amounts in
Euro, Ledger shall convert $1.05 to Euro by whatever means are
appropriate for dollars.
Note that you can have a valuation expression specific to a particular
posting or transaction, by overriding these general defaults using
specific meta-data:
@smallexample
2010-12-26 Example
Expenses:Food $20
; Just to be silly, always valuate *these* $20 as 30 DM, no matter what
; the user asks for with -V or -X
; VALUE:: 30 DM
Assets:Cash
@end smallexample
This example demonstrates that your VALUE expression should be as
symbolic as possible, using terms like 'amount' and 'date', rather than
specific amounts and dates. Also, you should pass the amount along to
the function 'market' so it can be further revalued if the user has
asked for a specific currency.
Or, if it better suits your accounting, you can be less symbolic,
which allows you to report most everything in EUR if you use @samp{-X
EUR}, except for certain accounts or postings which should always be
valuated in another currency. For example:
@smallexample
= /^Assets:Brokerage:CAD$/
; Always report the value of commodities in this account in
; terms of present day dollars, despite what was asked for
; on the command-line VALUE:: market(amount, date, @samp{$})
@end smallexample
@cindex FIFO/LIFO
@cindex LIFO/FIFO
@findex --lots
@findex --lot-prices
@findex --exchange @var{COMMODITY}
@findex --historical
@findex --basis
@findex --price
Ledger presently has no way of handling such things as FIFO and LIFO.
If you specify an unadorned commodity name, like AAPL, it will balance
against itself. If @option{--lots} are not being displayed, then it
will appear to balance against any lot of AAPL.
@cindex adorned commodity
@findex --lot-prices
If you specify an adorned commodity, like AAPL @{$10.00@}, it will also
balance against itself, and against any AAPL if @option{--lots} is not
specified. But if you do specify @option{--lot-prices}, for example,
then it will balance against that specific price for AAPL.
Normally when you use @option{--exchange @var{COMMODITY} (-X)} to
request that amounts be reported in a specific commodity, Ledger uses
these values:
@itemize
@item Register Report
For the register report, use the value of that commodity on the date of
the posting being reported, with a @samp{<Revalued>} posting added at
the end of today's value is different from the value of the last
posting.
@item Balance Report
For the balance report, use the value of that commodity as of today.
@end itemize
You can now specify @option{--historical (-H)} to ask that all
valuations for any amount be done relative to the date that amount was
encountered.
You can also now use @option{--exchange @var{COMMODITY} (-X)} (and
@option{--historical (-H)}) in conjunction with @option{--basis (-B)}
and @option{--price (-I)}, to see valuation reports of just your basis
costs or lot prices.
@node Environment variables, , Commodity reporting, Detailed Option Description
@subsection Environment variables
Every option to ledger may be set using an environment variable. If
an option has a long name such @option{--this-option}, setting the
environment variable @env{LEDGER_THIS_OPTION} will have the same
effect as specifying that option on the command-line. Options on the
command-line always take precedence over environment variable
settings, however.
Note that you may also permanently specify option values by placing
option settings in the file @file{~/.ledgerrc}, for example:
@smallexample
--pager /bin/cat
@end smallexample
@node Period Expressions, , Detailed Option Description, Command-line Syntax
@section Period Expressions
@c TODO use @var below
A period expression indicates a span of time, or a reporting interval,
or both. The full syntax is:
@smallexample
[INTERVAL] [BEGIN] [END]
@end smallexample
The optional @var{INTERVAL} part may be any one of:
@smallexample
every day
every week
every month
every quarter
every year
every N days # N is any integer
every N weeks
every N months
every N quarters
every N years
daily
weekly
biweekly
monthly
bimonthly
quarterly
yearly
@end smallexample
After the interval, a begin time, end time, both or neither may be
specified. As for the begin time, it can be either of:
@smallexample
from <SPEC>
since <SPEC>
@end smallexample
The end time can be either of:
@smallexample
to <SPEC>
until <SPEC>
@end smallexample
Where @var{SPEC} can be any of:
@smallexample
2004
2004/10
2004/10/1
10/1
october
oct
this week # or day, month, quarter, year
next week
last week
@end smallexample
The beginning and ending can be given at the same time, if it spans a
single period. In that case, just use @var{SPEC} by itself. In that
case, the period @samp{oct}, for example, will cover all the days in
October. The possible forms are:
@smallexample
<SPEC>
in <SPEC>
@end smallexample
Here are a few examples of period expressions:
@smallexample
monthly
monthly in 2004
weekly from oct
weekly from last month
from sep to oct
from 10/1 to 10/5
monthly until 2005
from apr
until nov
last oct
weekly last august
@end smallexample
@node Budgeting and Forecasting, Time Keeping, Command-line Syntax, Top
@chapter Budgeting and Forecasting
@menu
* Budgeting::
* Forecasting::
@end menu
@node Budgeting, Forecasting, Budgeting and Forecasting, Budgeting and Forecasting
@section Budgeting
@findex --budget
@findex --add-budget
@findex --unbudgeted
@findex --monthly
Keeping a budget allows you to pay closer attention to your income and
expenses, by reporting how far your actual financial activity is from
your expectations.
To start keeping a budget, put some periodic transactions
(@pxref{Periodic Transactions}) at the top of your ledger file. A
period transaction is almost identical to a regular transaction, except
that it begins with a tilde and has a period expression in place of a
payee. For example:
@smallexample
~ Monthly
Expenses:Rent $500.00
Expenses:Food $450.00
Expenses:Auto:Gas $120.00
Expenses:Insurance $150.00
Expenses:Phone $125.00
Expenses:Utilities $100.00
Expenses:Movies $50.00
Expenses $200.00 ; all other expenses
Assets
~ Yearly
Expenses:Auto:Repair $500.00
Assets
@end smallexample
These two period transactions give the usual monthly expenses, as well
as one typical yearly expense. For help on finding out what your
average monthly expense is for any category, use a command like:
@smallexample
$ ledger -p "this year" --monthly --average balance ^expenses
@end smallexample
The reported totals are the current year's average for each account.
Once these period transactions are defined, creating a budget report is
as easy as adding @option{--budget} to the command-line. For example,
a typical monthly expense report would be:
@smallexample
$ ledger --monthly register ^expenses
@end smallexample
To see the same report balanced against your budget, use:
@smallexample
$ ledger --budget --monthly register ^expenses
@end smallexample
A budget report includes only those accounts that appear in the budget.
To see all expenses balanced against the budget, use
@option{--add-budget}. You can even see only the un-budgeted expenses
using @option{--unbudgeted}:
@smallexample
$ ledger --unbudgeted --monthly register ^expenses
@end smallexample
You can also use these flags with the @command{balance} command.
@node Forecasting, , Budgeting, Budgeting and Forecasting
@section Forecasting
@findex --forecast @var{VEXPR}
Sometimes it's useful to know what your finances will look like in the
future, such as determining when an account will reach zero. Ledger
makes this easy to do, using the same period transactions as are used
for budgeting. An example forecast report can be generated with:
@smallexample
$ ledger --forecast "T>@{\$-500.00@}" register ^assets ^liabilities
@end smallexample
This report continues outputting postings until the running total
is greater than $-500.00. A final posting is always output, to
show you what the total afterwards would be.
Forecasting can also be used with the balance report, but by date
only, and not against the running total:
@smallexample
$ ledger --forecast "d<[2010]" bal ^assets ^liabilities
@end smallexample
@node Time Keeping, Value Expressions, Budgeting and Forecasting, Top
@chapter Time Keeping
@findex --day-break
Ledger directly supports ``timelog'' entries, which have this form:
@smallexample
i 2013/03/28 22:13:00 ACCOUNT[ PAYEE]
o 2013/03/29 03:39:00
@end smallexample
This records a check-in to the given ACCOUNT, and a check-out. You can
be checked-in to multiple accounts at a time, if you wish, and they can
span multiple days (use @option{--day-break} to break them up in the
report). The number of seconds between is accumulated as time to that
ACCOUNT. If the checkout uses a capital @samp{O}, the transaction is
marked ``cleared''. You can use an optional PAYEE for whatever meaning
you like.
Now, there are a few ways to generate this information. You can use
the @file{timeclock.el} package, which is part of Emacs. Or you can
write a simple script in whichever language you prefer to emit similar
information. Or you can use Org mode's time-clocking abilities and
the org2tc script developed by John Wiegley.
These timelog entries can appear in a separate file, or directly in
your main ledger file. The initial @samp{i} and @samp{o} count as
Ledger ``directives'', and are accepted anywhere that ordinary
transactions are.
@node Value Expressions, Format Strings, Time Keeping, Top
@chapter Value Expressions
@findex --limit @var{EXPR}
@findex --display @var{EXPR}
Ledger uses value expressions to make calculations for many different
purposes:
@enumerate
@item
The values displayed in reports.
@item
For predicates (where truth is anything non-zero), to determine which
postings are calculated (option @option{--limit @var{EXPR} (-l)}) or
displayed (option @option{--display @var{EXPR} (-d)}).
@item
For sorting criteria, to yield the sort key.
@item
In the matching criteria used by automated postings.
@end enumerate
Value expressions support most simple math and logic operators, in
addition to a set of functions and variables.
@c A function's argument is whatever follows it. The following is
@c a display predicate that I use with the @command{balance} command:
@c @smallexample
@c ledger -d /^Liabilities/?T<0:UT>100 balance
@c @end smallexample
@c The effect is that account totals are displayed only if: 1) A
@c Liabilities account has a total less than zero; or 2) the absolute
@c value of the account's total exceeds 100 units of whatever commodity
@c contains. If it contains multiple commodities, only one of them must
@c exceed 100 units.
Display predicates are also very handy with register reports, to
constrain which transactions are printed. For example, the following
command shows only transactions from the beginning of the current month,
while still calculating the running balance based on all transactions:
@smallexample
$ ledger -d "d>[this month]" register checking
@end smallexample
This advantage to this command's complexity is that it prints the
running total in terms of all transactions in the register. The
following, simpler command is similar, but totals only the displayed
postings:
@smallexample
$ ledger -b "this month" register checking
@end smallexample
@menu
* Variables::
* Functions::
* Operators::
* Complex expressions::
@end menu
@node Variables, Functions, Value Expressions, Value Expressions
@section Variables
@findex --amount @var{EXPR}
@findex --total @var{VEXPR}
Below are the one letter variables available in any value expression.
For the register and print commands, these variables relate to
individual postings, and sometimes the account affected by a
posting. For the balance command, these variables relate to
accounts, often with a subtle difference in meaning. The use of each
variable for both is specified.
@table @code
@item t
This maps to whatever the user specified with @option{--amount
@var{EXPR} (-t)}. In a register report, @option{--amount @var{EXPR}
(-t)} changes the value column; in a balance report, it has no meaning
by default. If @option{--amount @var{EXPR} (-t)} was not specified, the
current report style's value expression is used.
@item T
This maps to whatever the user specified with @option{--total
@var{VEXPR} (-T)}. In a register report, @option{--total @var{VEXPR}
(-T)} changes the totals column; in a balance report, this is the value
given for each account. If @option{--total @var{VEXPR} (-T)} was not
specified, the current report style's value expression is used.
@item m
This is always the present moment/date.
@end table
@menu
* Posting/account details::
* Calculated totals::
@end menu
@node Posting/account details, Calculated totals, Variables, Variables
@subsection Posting/account details
@table @code
@item d
A posting's date, as the number of seconds past the epoch. This
is always ``today'' for an account.
@item a
The posting's amount; the balance of an account, without
considering children.
@item b
The cost of a posting; the cost of an account, without its
children.
@item v
The market value of a posting, or an account without its children.
@item g
The net gain (market value minus cost basis), for a posting or an
account without its children. It is the same as @samp{v-b}.
@item l
The depth (``level'') of an account. If an account has one parent,
it's depth is one.
@item n
The index of a posting, or the count of postings affecting an
account.
@item X
@samp{1} if a posting's transaction has been cleared, @samp{0} otherwise.
@item R
@samp{1} if a posting is not virtual, @samp{0} otherwise.
@item Z
@samp{1} if a posting is not automated, @samp{0} otherwise.
@end table
@node Calculated totals, , Posting/account details, Variables
@subsection Calculated totals
@table @code
@item O
The total of all postings seen so far, or the total of an account
and all its children.
@item N
The total count of postings affecting an account and all its
children.
@item B
The total cost of all postings seen so far; the total cost of an
account and all its children.
@item V
The market value of all postings seen so far, or of an account and
all its children.
@item G
The total net gain (market value minus cost basis), for a series of
postings, or an account and its children. It is the same as
@samp{V-B}.
@end table
@node Functions, Operators, Variables, Value Expressions
@section Functions
The available one letter functions are:
@table @code
@item -
Negates the argument.
@item U
The absolute (unsigned) value of the argument.
@item S
Strips the commodity from the argument.
@item A
The arithmetic mean of the argument; @samp{Ax} is the same as
@samp{x/n}.
@item P
The present market value of the argument. The syntax @samp{P(x,d)} is
supported, which yields the market value at time @samp{d}. If no date
is given, then the current moment is used.
@end table
@node Operators, Complex expressions, Functions, Value Expressions
@section Operators
The binary and ternary operators, in order of precedence, are:
@enumerate
@item @code{* /}
@item @code{+ -}
@item @code{! < > =}
@item @code{& | ?:}
@end enumerate
@menu
* Unary Operators::
* Binary Operators::
@end menu
@node Unary Operators, Binary Operators, Operators, Operators
@subsection Unary Operators
@code{not}
@code{neg}
@node Binary Operators, , Unary Operators, Operators
@subsection Binary Operators
@code{==}
@code{<}
@code{<=}
@code{>}
@code{>=}
@code{and}
@code{or}
@code{+}
@code{-}
@code{*}
@code{/}
@code{QUERY}
@code{COLON}
@code{CONS}
@code{SEQ}
@code{DEFINE}
@code{LOOKUP}
@code{LAMBDA}
@code{CALL}
@code{MATCH}
@node Complex expressions, , Operators, Value Expressions
@section Complex expressions
More complicated expressions are possible using:
@table @code
@item NUM
A plain integer represents a commodity-less amount.
@item @{AMOUNT@}
An amount in braces can be any kind of amount supported by ledger,
with or without a commodity. Use this for decimal values.
@item /REGEX/
@itemx W/REGEX/
A regular expression that matches against an account's full name. If
a posting, this will match against the account affected by the
posting.
@item //REGEX/
@itemx p/REGEX/
A regular expression that matches against a transaction's payee name.
@item ///REGEX/
@itemx w/REGEX/
A regular expression that matches against an account's base name. If
a posting, this will match against the account affected by the
posting.
@item c/REGEX/
A regular expression that matches against the transaction code (the
text that occurs between parentheses before the payee name).
@item e/REGEX/
A regular expression that matches against a posting's note, or
comment field.
@item (EXPR)
A sub-expression is nested in parenthesis. This can be useful passing
more complicated arguments to functions, or for overriding the natural
precedence order of operators.
@item [DATE]
Useful specifying a date in plain terms. For example, you could say
@samp{[2004/06/01]}.
@end table
@menu
* Miscellaneous::
@end menu
@node Miscellaneous, , Complex expressions, Complex expressions
@subsection Miscellaneous
@table @code
@item abs--> U
@item amount_expr
@item ansify_if
@item ceiling
Return the next integer toward +infinity
@item code
Return the transaction code, the string between the parenthesis after
the date.
@item commodity
@item date
@item display_amount --> t
@item display_total --> T
@item floor
Return the next integer toward -infinity
@item format
@item format_date
@item format_datetime
@item get_at
@item is_seq
@item join
@item justify
@item market --> P
@item nail_down
@item now --> d m
@item options
@item percent
@item print
@item quantity
@item quoted
@item round
@item rounded
@item roundto
Return value rounded to n digits. Does not affect formatting.
@item scrub
@item should_bold
@item strip --> S
@item to_amount
@item to_balance
@item to_boolean
@item to_date
@item to_datetime
@item to_int
@item to_mask
@item to_sequence
@item to_spring
@item today
@item top_amount
@item total_expr
@item trim
@item truncated
@item unround
@item unrounded
@item value_date
@end table
@node Format Strings, Extending with Python, Value Expressions, Top
@chapter Format Strings
@menu
* Format String Basics::
* Format String Structure::
* Format Expressions::
* Balance format::
* Formatting Functions and Codes::
@end menu
@node Format String Basics, Format String Structure, Format Strings, Format Strings
@section Format String Basics
@findex --format @var{FORMAT_STRING}
@findex --balance-format @var{FORMAT_STRING}
@findex --budget-format @var{FORMAT_STRING}
@findex --cleared-format @var{FORMAT_STRING}
@findex --csv-format @var{FORMAT_STRING}
@findex --plot-amount-format @var{FORMAT_STRING}
@findex --plot-total-format @var{FORMAT_STRING}
@findex --pricedb-format @var{FORMAT_STRING}
@findex --prices-format @var{FORMAT_STRING}
@findex --register-format @var{FORMAT_STRING}
Format strings may be used to change the output format of reports. They
are specified by passing a formatting string to the @option{--format
@var{FORMAT_STRING} (-F)} option. Within that string, constructs are
allowed which make it possible to display the various parts of an
account or posting in custom ways.
There are several additional flags that allow you to define formats
for specific reports. These are useful to define in your configuration
file and will allow you to run ledger reports from the command line
without having to enter a new format for each command.
@itemize
@item @option{--balance-format @var{FORMAT_STRING}}
@item @option{--budget-format @var{FORMAT_STRING}}
@item @option{--cleared-format @var{FORMAT_STRING}}
@item @option{--csv-format @var{FORMAT_STRING}}
@item @option{--plot-amount-format @var{FORMAT_STRING}}
@item @option{--plot-total-format @var{FORMAT_STRING}}
@item @option{--pricedb-format @var{FORMAT_STRING}}
@item @option{--prices-format @var{FORMAT_STRING}}
@item @option{--register-format @var{FORMAT_STRING}}
@end itemize
@node Format String Structure, Format Expressions, Format String Basics, Format Strings
@section Format String Structure
Within a format string, a substitution is specified using a percent
@samp{%} character. The basic format of all substitutions is:
@smallexample
%[-][MIN WIDTH][.MAX WIDTH](VALEXPR)
@end smallexample
If the optional minus sign @samp{-} follows the percent character
@samp{%}, whatever is substituted will be left justified. The default
is right justified. If a minimum width is given next, the substituted
text will be at least that wide, perhaps wider. If a period and
a maximum width is given, the substituted text will never be wider
than this, and will be truncated to fit. Here are some examples:
@table @code
@item %-20P
A transaction's payee, left justified and padded to 20 characters wide.
@item %20P
The same, right justified, at least 20 chars wide.
@item %.20P
The same, no more than 20 chars wide.
@end table
The expression following the format constraints can be a single letter,
or an expression enclosed in parentheses or brackets.
@node Format Expressions, Balance format, Format String Structure, Format Strings
@section Format Expressions
@findex --amount @var{EXPR}
@findex --total @var{VEXPR}
The allowable expressions are:
@table @code
@item %
Inserts a percent sign.
@item t
Inserts the results of the value expression specified by
@option{--amount @var{EXPR} (-t)}. If @option{--amount @var{EXPR} (-t)}
was not specified, the current report style's value expression is used.
@item T
Inserts the results of the value expression specified by @option{--total
@var{VEXPR} (-T)}. If @option{--total @var{VEXPR} (-T)} was not
specified, the current report style's value expression is used.
@item (EXPR)
Inserts the amount resulting from the value expression given in
parentheses. To insert five times the total value of an account, for
example, one could say @samp{%12(5*O)}. Note: It's important to put the
five first in that expression, so that the commodity doesn't get
stripped from the total.
@item [DATEFMT]
Inserts the result of formatting a posting's date with a date
format string, exactly like those supported by @code{strftime}. For
example: @samp{%[%Y/%m/%d %H:%M:%S]}.
@item S
Insert the pathname of the file from which the transaction's data was
read. Only sensible in a register report.
@item B
Inserts the beginning character position of that transaction within the
file.
@item b
Inserts the beginning line of that transaction within the file.
@item E
Inserts the ending character position of that transaction within the
file.
@item e
Inserts the ending line of that transaction within the file.
@c @item D By default, this is the same as @code{%[%Y/%m%/d]}. The date
@c format used can be changed at any time with the @option{--date-format
@c @var{DATE_FORMAT} (-y)} flag, however. Using @code{%D} gives the
@c user more control over the way dates are output.
@item d
Returns the date according to the default format. If the transaction
has an effective date, it prints @code{[ACTUAL_DATE=EFFECTIVE_DATE]}.
@item X
If a posting has been cleared, this returns a 1, otherwise returns 0.
@item Y
This is the same as @samp{%X}, except that it only displays a state
character if all of the member postings have the same state.
@item C
Inserts the transaction type. This is the value specified between
parenthesis on the first line of the transaction.
@item P
Inserts the payee related to a posting.
@c @item a
@c Inserts the optimal short name for an account. This is normally
@c used in balance reports. It prints a parent account's name if that
@c name has not been printed yet, otherwise it just prints the
@c account's name.
@item A
Inserts the full name of an account.
@c @item W
@c This is the same as @code{%A}, except that it first displays the
@c posting's state @emph{if the transaction's posting states are not
@c all the same}, followed by the full account name. This is offered
@c as a printing optimization, so that combined with @code{%Y}, only
@c the minimum amount of state detail is printed.
@c @item o
@c Inserts the ``optimized'' form of a posting's amount. This is used
@c by the print report. In some cases, this inserts nothing; in
@c others, it inserts the posting amount and its cost. It's use is
@c not recommended unless you are modifying the print report.
@item N
Inserts the note associated with a posting, if one exists.
@item /
The @samp{%/} construct is special. It separates a format string
between what is printed for the first posting of a transaction, and
what is printed for all subsequent postings. If not used, the
same format string is used for all postings.
@end table
@node Balance format, Formatting Functions and Codes, Format Expressions, Format Strings
@section Balance format
@findex --balance-format @var{FORMAT_STRING}
@findex --format @var{FORMAT_STRING}
As an example of how flexible the @option{--format @var{FORMAT_STRING}}
strings can be, the default balance format looks like this (the various
functions are described later):
@smallexample
"%(justify(scrub(display_total), 20, -1, true, color))"
" %(!options.flat ? depth_spacer : \"\")"
"%-(ansify_if(partial_account(options.flat), blue if color))\n%/"
"%$1\n%/"
"--------------------\n"
@end smallexample
@node Formatting Functions and Codes, , Balance format, Format Strings
@section Formatting Functions and Codes
@menu
* Field Widths::
* Colors::
* Quantities and Calculations::
* Date Functions::
* Date and Time Format Codes::
* Text Formatting::
* Data File Parsing Information::
@end menu
@node Field Widths, Colors, Formatting Functions and Codes, Formatting Functions and Codes
@subsection Field Widths
The following codes return the width allocated for the specific fields.
The defaults can be changed using the corresponding command line
options:
@itemize
@item @code{date_width}
@item @code{payee_width}
@item @code{account_width}
@item @code{amount_width}
@item @code{total_width}
@end itemize
@node Colors, Quantities and Calculations, Field Widths, Formatting Functions and Codes
@subsection Colors
The character based formatting ledger can do is limited to the ANSI
terminal character colors and font highlights in a normal TTY session.
@multitable @columnfractions .3 .3 .3
@item @code{red} @tab @code{magenta} @tab @code{bold}
@item @code{green} @tab @code{cyan} @tab @code{underline}
@item @code{yellow} @tab @code{white} @tab @code{blink}
@item @code{blue} @tab @code{black}
@end multitable
@node Quantities and Calculations, Date Functions, Colors, Formatting Functions and Codes
@subsection Quantities and Calculations
@table @code
@item amount_expr
@item abs
@item commodity
@item display_amount
@item display_total
@item floor
@item get_at
@item is_seq
@item market
@item percent
@item price
@item quantity
@item rounded
@item truncated
@item total_expr
@item top_amount
@item to_boolean
@item to_int
@item to_amount
@item to_balance
@item unrounded
@end table
@node Date Functions, Date and Time Format Codes, Quantities and Calculations, Formatting Functions and Codes
@subsection Date Functions
@findex --now @var{DATE}
The following functions allow you to manipulate and format dates.
@table @code
@item date
Return the date of the current transaction.
@item format_date(date, "FORMAT_STRING")
Format the date using the given format string.
@item now
Return the current date and time. If the @option{--now @var{DATE}}
option is defined it will return that value.
@item today
Return the current date. If the @option{--now @var{DATE}} option is
defined it will return that value.
@item to_datetime
Convert a string to a date-time value.
@item to_date
Convert a string to date value.
@item value_date
@end table
@menu
* Date and Time Format Codes::
@end menu
@node Date and Time Format Codes, Text Formatting, Date Functions, Formatting Functions and Codes
@subsection Date and Time Format Codes
Date and time format are specified as strings of single letter codes
preceded by percent signs. Any separator, or no separator can be
specified.
@menu
* Days::
* Weekdays::
* Month::
* Miscellaneous Date Codes::
@end menu
@node Days, Weekdays, Date and Time Format Codes, Date and Time Format Codes
@subsubsection Days
Dates are formed from a combination of day, month and year codes, in
whatever order you prefer:
@table @code
@item %Y
Four digit year.
@item %y
Two digit year.
@item %m
Two digit month.
@item %d
Two digit date.
@end table
@noindent
So @code{"%Y%m%d"} yields @samp{20111214} which provides a date that
is simple to sort on.
@node Weekdays, Month, Days, Date and Time Format Codes
@subsubsection Weekdays
You can have additional weekday information in your date with @samp{%A}
as
@table @code
@item %m-%d-%Y %A
yields @samp{02-10-2010 Wednesday}.
@item %A %m-%d-%Y
yields @samp{Wednesday 02-10-2010}.
@end table
@noindent
These are options you can select for weekday
@table @code
@item %a
weekday, abbreviated Wed.
@item %A
weekday, full Wednesday.
@item %d
day of the month (dd), zero padded 10.
@item %e
day of the month (dd) 10.
@item %j
day of year, zero padded 000–366.
@item %u
day of week starting with Monday (1), i.e. @code{mtwtfss} 3.
@item %w
day of week starting with Sunday (0), i.e. @code{smtwtfs} 3.
@end table
@node Month, Miscellaneous Date Codes, Weekdays, Date and Time Format Codes
@subsubsection Month
You can have additional month information in your date with @samp{%B}
as
@table @code
@item %m-%d-%Y %B
yields @samp{02-10-2010 February}.
@item %B %m-%d-%Y
yields @samp{February 02-10-2010}.
@end table
@noindent
These are options you can select for month
@table @code
@item %m
@samp{mm} month as two digits.
@item %b
Locale’s abbreviated month, for example @samp{02} might be abbreviated
as @samp{Feb}.
@item %B
Locale’s full month, variable length February.
@end table
@node Miscellaneous Date Codes, , Month, Date and Time Format Codes
@subsubsection Miscellaneous Date Codes
Additional date format parameters which can be used:
@table @code
@item %U
week number Sunday as first day of week, ranging 01–53.
@item %W
week number Monday as first day of week, ranging 01–53.
@item %V
week of the year, ranging 01–53.
@item %C
century, ranging 00–99.
@item %D
yields @code{%m/%d/%y} as in @samp{02/10/10}.
@item %x
locale’s date representation, as @samp{02/10/2010} for the U.S.
@item %F
yields @code{%Y-%m-%d} as in @samp{2010-02-10}.
@end table
@node Text Formatting, Data File Parsing Information, Date and Time Format Codes, Formatting Functions and Codes
@subsection Text Formatting
The following format functions allow you limited formatting of text:
@table @code
@item ansify_if(value, color)
Surrounds the string representing value with ANSI codes to give it
@code{color} on an TTY display. Has no effect if directed to a file.
@item justify(value, first_width, latter_width, right_justify, colorize)
Right or left justify the string representing @code{value}. The width
of the field in the first line is given by @code{first_width}. For
subsequent lines the width is given by @code{latterwidth}. If
@code{latter_width=-1}, then @code{first_width} is use for all lines.
If @code{right_justify=true} then the field is right justify within
the width of the field. If it is @code{false}, then the field is left
justified and padded to the full width of the field. If
@code{colorize} is true then ledger will honor color settings.
@item join(STR)
Replaces line feeds in @code{STR} with @samp{\n}.
@item quoted(STR)
Return @code{STR} surrounded by double quotes, @samp{"STR"}.
@item strip(value)
Values can have numerous annotations, such as effective dates and lot
prices. @code{strip} removes these annotations.
@end table
@node Data File Parsing Information, , Text Formatting, Formatting Functions and Codes
@subsection Data File Parsing Information
The following format strings provide locational metadata
regarding the coordinates of entries in the source data file(s) that
generated the posting.
@table @code
@item filename
name of ledger data file from whence posting came, abbreviated @samp{S}.
@item beg_pos
character position in @code{filename} where entry for posting begins,
abbreviated @samp{B}.
@item end_pos
character position in @code{filename} where entry for posting ends,
abbreviated @samp{E}.
@item beg_line
line number in @code{filename} where entry for posting begins,
abbreviated @samp{b}.
@item end_line
line number in @code{filename} where posting's entry for posting ends,
abbreviated @samp{e}.
@end table
@node Extending with Python, Ledger for Developers, Format Strings, Top
@chapter Extending with Python
Python can be used to extend your Ledger experience. But first,
a word must be said about Ledger's data model, so that other things
make sense later.
@menu
* Basic data traversal::
* Raw vs. Cooked::
* Queries::
* Embedded Python::
* Amounts::
@end menu
@node Basic data traversal, Raw vs. Cooked, Extending with Python, Extending with Python
@section Basic data traversal
Every interaction with Ledger happens in the context of a Session.
Even if you don't create a session manually, one is created for you by
the top-level interface functions. The Session is where objects live
like the Commodity's that Amount's refer to.
The make a Session useful, you must read a Journal into it, using the
function `@code{read_journal}`. This reads Ledger data from the given
file, populates a Journal object within the current Session, and
returns a reference to that Journal object.
Within the Journal live all the Transaction's, Posting's, and other
objects related to your data. There are also AutomatedTransaction's
and PeriodicTransaction's, etc.
Here is how you would traverse all the postings in your data file:
@smallexample
import ledger
for xact in ledger.read_journal("sample.dat").xacts:
for post in xact.posts:
print "Transferring %s to/from %s" % (post.amount, post.account)
@end smallexample
@node Raw vs. Cooked, Queries, Basic data traversal, Extending with Python
@section Raw vs. Cooked
Ledger data exists in one of two forms: raw and cooked. Raw objects are
what you get from a traversal like the above, and represent exactly what
was seen in the data file. Consider this journal:
@smallexample
= true
(Assets:Cash) $100
2012-03-01 KFC
Expenses:Food $100
Assets:Credit
@end smallexample
In this case, the @emph{raw} regular transaction in this file is:
@smallexample
2012-03-01 KFC
Expenses:Food $100
Assets:Credit
@end smallexample
While the @emph{cooked} form is:
@smallexample
2012-03-01 KFC
Expenses:Food $100
Assets:Credit $-100
(Assets:Cash) $100
@end smallexample
So the easy way to think about raw vs. cooked is that raw is the
unprocessed data, and cooked has had all considerations applied.
When you traverse a Journal by iterating its transactions, you are
generally looking at raw data. In order to look at cooked data, you
must generate a report of some kind by querying the journal:
@smallexample
for post in ledger.read_journal("sample.dat").query("food"):
print "Transferring %s to/from %s" % (post.amount, post.account)
@end smallexample
The reason why queries iterate over postings instead of transactions is
that queries often return only a ``slice'' of the transactions they
apply to. You can always get at a matching posting's transaction by
looking at its @code{xact} member:
@smallexample
last_xact = None
for post in ledger.read_journal("sample.dat").query(""):
if post.xact != last_xact:
for post in post.xact.posts:
print "Transferring %s to/from %s" % (post.amount,
post.account)
last_xact = post.xact
@end smallexample
This query ends up reporting every cooked posting in the Journal, but
does it transaction-wise. It relies on the fact that an unsorted report
returns postings in the exact order they were parsed from the journal
file.
@node Queries, Embedded Python, Raw vs. Cooked, Extending with Python
@section Queries
The Journal.query() method accepts every argument you can specify on the
command-line, including @option{--options}.
Since a query ``cooks'' the journal it applies to, only one query may be
active for that journal at a given time. Once the query object is gone
(after the for loop), then the data reverts back to its raw state.
@node Embedded Python, Amounts, Queries, Extending with Python
@section Embedded Python
You can embed Python into your data files using the 'python' directive:
@smallexample
python
import os
def check_path(path_value):
print "%s => %s" % (str(path_value), os.path.isfile(str(path_value)))
return os.path.isfile(str(path_value))
tag PATH
assert check_path(value)
2012-02-29 KFC
; PATH: somebogusfile.dat
Expenses:Food $20
Assets:Cash
@end smallexample
Any Python functions you define this way become immediately available as
valexpr functions.
@node Amounts, , Embedded Python, Extending with Python
@section Amounts
When numbers come from Ledger, like post.amount, the type of the value
is Amount. It can be used just like an ordinary number, except that
addition and subtraction are restricted to amounts with the same
commodity. If you need to create sums of multiple commodities, use
a Balance. For example:
@smallexample
total = Balance()
for post in ledger.read_journal("sample.dat").query(""):
total += post.amount
print total
@end smallexample
@node Ledger for Developers, Major Changes from version 2.6, Extending with Python, Top
@chapter Ledger for Developers
@menu
* Internal Design::
* Journal File Format for Developers::
* Developer Commands::
* Ledger Development Environment::
@end menu
@node Internal Design, Journal File Format for Developers, Ledger for Developers, Ledger for Developers
@section Internal Design
Ledger is developed as a tiered set of functionality, where lower tiers
know nothing about the higher tiers. In fact, multiple libraries are
built during the development the process, and link unit tests to these
libraries, so that it is a link error for a lower tier to violate this
modularity.
Those tiers are:
@itemize
@item Utility code
There's lots of general utility in Ledger for doing time parsing, using
Boost.Regex, error handling, etc. It's all done in a way that can be
reused in other projects as needed.
@item Commoditized Amounts (amount_t, commodity_t and friends)
An numerical abstraction combining multi-precision rational numbers (via
GMP) with commodities. These structures can be manipulated like regular
numbers in either C++ or Python (as Amount objects).
@item Commodity Pool
Commodities are all owned by a commodity pool, so that future parsing of
amounts can link to the same commodity and established a consistent
price history and record of formatting details.
@item Balances
Adds the concept of multiple amounts with varying commodities. Supports
simple arithmetic, and multiplication and division with non-commoditized
values.
@item Price history
Amounts have prices, and these are kept in a data graph which the amount
code itself is only dimly aware of (there's three points of access so an
amount can query its revalued price on a given date).
@item Values
Often the higher layers in Ledger don't care if something is an amount
or a balance, they just want to add stuff to it or print it. For this,
I created a type-erasure class, value_t/Value, into which many things
can be stuffed and then operated on. They can contain amounts,
balances, dates, strings, etc. If you try to apply an operation between
two values that makes no sense (like dividing an amount by a balance),
an error occurs at runtime, rather than at compile-time (as would happen
if you actually tried to divide an @code{amount_t} by
a @code{balance_t}).
This is the core data type for the value expression language.
@item Value expressions
The next layer up adds functions and operators around the Value concept.
This lets you apply transformations and tests to Values at runtime
without having to bake it into C++. The set of functions available is
defined by each object type in Ledger (posts, accounts, transactions,
etc.), though the core engine knows nothing about these. At its base,
it only knows how to apply operators to values, and how to pass them to
and receive them from functions.
@item Query expressions
Expressions can be onerous to type at the command-line, so there's
a shorthand for reporting called ``query expressions''. These add no
functionality of their own, but are purely translated from the input
string (cash) down to the corresponding value expression @samp{(account
=~ /cash/)}. This is a convenience layer.
@item Format strings
Format strings let you interpolate value expressions into string, with
the requirement that any interpolated value have a string
representation. Really all this does is calculate the value expression
in the current report context, call the resulting value's
@code{to_string()} method, and stuffs the result into the output string.
It also provides printf-like behavior, such as min/max width, right/left
justification, etc.
@item Journal items
Next is a base type shared by anything that can appear in a journal: an
item_t. It contains details common to all such parsed entities, like
what file and line it was found on, etc.
@item Journal posts
The most numerous object found in a Journal, postings are a type of item
that contain an account, an amount, a cost, and metadata. There are
some other complications, like the account can be marked virtual, the
amount could be an expression, etc.
@item Journal transactions
Postings are owned by transactions, always. This subclass of item_t
knows about the date, the payee, etc. If a date or metadata tag is
requested from a posting and it doesn't have that information, the
transaction is queried to see if it can provide it.
@item Journal accounts
Postings are also shared by accounts, though the actual memory is
managed by the transaction. Each account knows all the postings within
it, but contains relatively little information of its own.
@item The Journal object
Finally, all transactions with their postings, and all accounts, are
owned by a @code{journal_t} object. This is the go-to object for
querying ad reporting on your data.
@item Textual journal parser
There is a textual parser, wholly contained in textual.cc, which knows
how to parse text into journal objects, which then get ``finalized'' and
added to the journal. Finalization is the step that enforces the
double-entry guarantee.
@item Iterators
Every journal object is ``iterable'', and these iterators are defined in
iterators.h and iterators.cc. This iteration logic is kept out of the
basic journal objects themselves for the sake of modularity.
@item Comparators
Another abstraction isolated to its own layer, this class encapsulating
the comparison of journal objects, based on whatever value expression
the user passed to @option{--sort @var{VEXPR}}.
@item Temporaries
Many reports bring pseudo-journal objects into existence, like postings
which report totals in a @samp{Total} account. These objects are
created and managed by a temporaries_t object, which gets used in many
places by the reporting filters.
@item Option handling
There is an option handling subsystem used by many of the layers further
down. It makes it relatively easy for me to add new options, and to
have those option settings immediately accessible to value expressions.
@item Session objects
Every journal object is owned by a session, with the session providing
support for that object. In GUI terms, this is the Controller object
for the journal Data object, where every document window would be
a separate session. They are all owned by the global scope.
@item Report objects
Every time you create report output, a report object is created to
determine what you want to see. In the Ledger REPL, a new report object
is created every time a command is executed. In CLI mode, only one
report object ever comes into being, as Ledger immediately exits after
displaying the results.
@item Reporting filters
The way Ledger generates data is this: it asks the session for the
current journal, and then creates an iterator applied to that journal.
The kind of iterator depends on the type of report.
This iterator is then walked, and every object yielded from the iterator
is passed to an ``item handler'', whose type is directly related to the
type of the iterator.
There are many, many item handlers, which can be chained together. Each
one receives an item (post, account, xact, etc.), performs some action
on it, and then passes it down to the next handler in the chain. There
are filters which compute the running totals; that queue and sort all
the input items before playing them back out in a new order; that filter
out items which fail to match a predicate, etc. Almost every reporting
feature in Ledger is related to one or more filters. Looking at
@file{filters.h}, I see over 25 of them defined currently.
@item The filter chain
How filters get wired up, and in what order, is a complex process based
on all the various options specified by the user. This is the job of
the chain logic, found entirely in @file{chain.cc}. It took a really
long time to get this logic exactly right, which is why I haven't
exposed this layer to the Python bridge yet.
@item Output modules
Although filters are great and all, in the end you want to see stuff.
This is the job of special ``leaf'' filters call output modules. They
are implemented just like a regular filter, but they don't have
a ``next'' filter to pass the time on down to. Instead, they are the
end of the line and must do something with the item that results in the
user seeing something on their screen or in a file.
@item Select queries
Select queries know a lot about everything, even though they implement
their logic by implementing the user's query in terms of all the other
features thus presented. Select queries have no functionality of their
own, they are simple a shorthand to provide access to much of Ledger's
functionality via a cleaner, more consistent syntax.
@item The Global Scope
There is a master object which owns every other objects, and this is
Ledger's global scope. It creates the other objects, provides REPL
behavior for the command-line utility, etc. In GUI terms, this is the
Application object.
@item The Main Driver
This creates the global scope object, performs error reporting, and
handles command-line options which must precede even the creation of the
global scope, such as @option{--debug @var{CODE}}.
@end itemize
And that's Ledger in a nutshell. All the rest are details, such as
which value expressions each journal item exposes, how many filters
currently exist, which options the report and session scopes define,
etc.
@node Journal File Format for Developers, Developer Commands, Internal Design, Ledger for Developers
@section Journal File Format for Developers
This chapter offers a complete description of the journal data format,
suitable for implementers in other languages to follow. For users, the
chapter on keeping a journal is less extensive, but more typical of
common usage (@pxref{Keeping a Journal}).
Data is collected in the form of @dfn{transactions} which occur in one
or more @dfn{journal files}. Each transaction, in turn, is made up of
one or more @dfn{postings}, which describe how @dfn{amounts} flow from
one @dfn{account} to another. Here is an example of the simplest of
journal files:
@smallexample
2010/05/31 Just an example
Expenses:Some:Account $100.00
Income:Another:Account
@end smallexample
In this example, there is a transaction date, a payee, or description of
the transaction, and two postings. The postings show movement of one
hundred dollars from an account within the Income hierarchy, to the
specified expense account. The name and meaning of these accounts in
arbitrary, with no preferences implied, although you will find it useful
to follow standard accounting practice (@pxref{Principles of Accounting
with Ledger}).
Since an amount is missing from the second posting, it is assumed to be
the inverse of the first. This guarantees the cardinal rule of
double-entry accounting: the sum of every transaction must balance to
zero, or it is in error. Whenever Ledger encounters a @dfn{null
posting} in a transaction, it uses it to balance the remainder.
It is also typical, though not enforced, to think of the first posting
as the destination, and the final as the source. Thus, the amount of
the first posting is typically positive. Consider:
@smallexample
2010/05/31 An income transaction
Assets:Checking $1,000.00
Income:Salary
2010/05/31 An expense transaction
Expenses:Dining $100.00
Assets:Checking
@end smallexample
@menu
* Comments and meta-data::
* Specifying Amounts::
* Posting costs::
* Primary commodities::
@end menu
@node Comments and meta-data, Specifying Amounts, Journal File Format for Developers, Journal File Format for Developers
@subsection Comments and meta-data
Comments are generally started using a @samp{;}. However, in order to
increase compatibility with other text manipulation programs and methods
three additional comment characters are valid if used at the beginning
of a line: @samp{#}, @samp{|}, and @samp{*}.
@node Specifying Amounts, Posting costs, Comments and meta-data, Journal File Format for Developers
@subsection Specifying Amounts
@cindex amounts
The heart of a journal is the amounts it records, and this fact is
reflected in the diversity of amount expressions allowed. All of them
are covered here, though it must be said that sometimes, there are
multiple ways to achieve a desired result.
@emph{Note:} It is important to note that there must be at least two
spaces between the end of the post and the beginning of the amount
(including a commodity designator).
@menu
* Integer Amounts::
* Commoditized Amounts::
@end menu
@node Integer Amounts, Commoditized Amounts, Specifying Amounts, Specifying Amounts
@subsubsection Integer Amounts
In the simplest form, bare decimal numbers are accepted:
@smallexample
2010/05/31 An income transaction
Assets:Checking 1000.00
Income:Salary
@end smallexample
@cindex uncommoditized amounts
Such amounts may only use an optional period for a decimal point. These
are referred to as @dfn{integer amounts} or @dfn{uncommoditized
amounts}. In most ways they are similar to @dfn{commoditized amounts},
but for one significant difference: They always display in reports with
@dfn{full precision}. More on this in a moment. For now, a word must
be said about how Ledger stores numbers.
Every number parsed by Ledger is stored internally as an
infinite-precision rational value. Floating-point math is never used,
as it cannot be trusted to maintain precision of values. So, in the
case of @samp{1000.00} above, the internal value is @samp{100000/100}.
While rational numbers are great at not losing precision, the question
arises: How should they be displayed? A number like @samp{100000/100}
is no problem, since it represents a clean decimal fraction. But what
about when the number @samp{1/1} is divided by three? How should one
print @samp{1/3}, an infinitely repeating decimal?
Ledger gets around this problem by rendering rationals into decimal at
the last possible moment, and only for display. As such, some
rounding must, at times, occur. If this rounding would affect the
calculation of a running total, special accommodation postings are
generated to make you aware it has happened. In practice, it happens
rarely, but even then it does not reflect adjustment of the
@emph{internal amount}, only the displayed amount.
What has still not been answered is how Ledger rounds values. Should
@samp{1/3} be printed as @samp{0.33} or @samp{0.33333}? For
commoditized amounts, the number of decimal places is decided by
observing how each commodity is used; but in the case of integer
amounts, an arbitrary factor must be chosen. Initially, this factor
is six. Thus, @samp{1/3} is printed back as @samp{0.333333}.
Further, this rounding factor becomes associated with each particular
value, and is carried through mathematical operations. For example,
if that particular number were multiplied by itself, the decimal
precision of the result would be twelve. Addition and subtraction do
not affect precision.
Since each integer amount retains its own display precision, this is
called @dfn{full precision}, as opposed to commoditized amounts, which
always look to their commodity to know what precision they should
round to, and so use @dfn{commodity precision}.
@node Commoditized Amounts, , Integer Amounts, Specifying Amounts
@subsubsection Commoditized Amounts
A @dfn{commoditized amount} is an integer amount which has an
associated commodity. This commodity can appear before or after the
amount, and may or may not be separated from it by a space. Most
characters are allowed in a commodity name, except for the following:
@itemize @bullet
@item Any kind of white-space
@item Numerical digits
@item Punctuation: @code{.,;:?!}
@item Mathematical and logical operators: @code{-+*/^&|=}
@item Bracketing characters: @code{<>[]()}@{@}
@item The at symbol: @code{@@}
@end itemize
And yet, any of these may appear in a commodity name if it is
surrounded by double quotes, for example:
@smallexample
100 "EUN+133"
@end smallexample
If a @dfn{quoted commodity} is found, it is displayed in quotes as
well, to avoid any confusion as to which part is the amount, and which
part is the commodity.
Another feature of commoditized amounts is that they are reported back
in the same form as parsed. If you specify dollar amounts using
@samp{$100}, they will print the same; likewise with @samp{100 $} or
@samp{$100.000}. You may even use decimal commas, such as
@samp{$100,00}, or thousand-marks, as in @samp{$10,000.00}.
These display characteristics become associated with the commodity,
with the result being that all amounts of the same commodity are
reported consistently. Where this is most noticeable is the
@dfn{display precision}, which is determined by the most precise value
seen for a given commodity---in most cases.
Ledger makes a distinction between @dfn{observed amounts} and
unobserved amounts. An observed amount is critiqued by Ledger to
determine how amounts using that commodity should be displayed;
unobserved amounts are significant in their value only---no matter how
they are specified, it does not change how other amounts in that
commodity will be displayed.
An example of this is found in cost expressions, covered next.
@node Posting costs, Primary commodities, Specifying Amounts, Journal File Format for Developers
@subsection Posting costs
You have seen how to specify either a commoditized or an integer
amount for a posting. But what if the amount you paid for something
was in one commodity, and the amount received was another? There are
two main ways to express this:
@smallexample
2010/05/31 Farmer's Market
Assets:My Larder 100 apples
Assets:Checking $20.00
@end smallexample
In this example, you have paid twenty dollars for one hundred apples.
The cost to you is twenty cents per apple, and Ledger calculates this
implied cost for you. You can also make the cost explicit using a
@dfn{cost amount}:
@smallexample
2010/05/31 Farmer's Market
Assets:My Larder 100 apples @@ $0.200000
Assets:Checking
@end smallexample
Here the @dfn{per-unit cost} is given explicitly in the form of a cost
amount; and since cost amount are @emph{unobserved}, the use of six
decimal places has no effect on how dollar amounts are displayed in
the final report. You can also specify the @dfn{total cost}:
@smallexample
2010/05/31 Farmer's Market
Assets:My Larder 100 apples @@@@ $20
Assets:Checking
@end smallexample
These three forms have identical meaning. In most cases the first is
preferred, but the second two are necessary when more than two
postings are involved:
@smallexample
2010/05/31 Farmer's Market
Assets:My Larder 100 apples @@ $0.200000
Assets:My Larder 100 pineapples @@ $0.33
Assets:My Larder 100 "crab apples" @@ $0.04
Assets:Checking
@end smallexample
Here the implied cost is @samp{$57.00}, which is entered into the null
posting automatically so that the transaction balances.
@node Primary commodities, , Posting costs, Journal File Format for Developers
@subsection Primary commodities
@findex --market
@findex --basis
In every transaction involving more than one commodity, there is
always one which is the @dfn{primary commodity}. This commodity
should be thought of as the exchange commodity, or the commodity used
to buy and sells units of the other commodity. In the fruit examples
above, dollars are the primary commodity. This is decided by Ledger
on the placement of the commodity in the transaction:
@smallexample
2010/05/31 Sample Transaction
Expenses 100 secondary
Assets 50 primary
2010/05/31 Sample Transaction
Expenses 100 secondary @@ 0.5 primary
Assets
2010/05/31 Sample Transaction
Expenses 100 secondary @@@@ 50 primary
Assets
@end smallexample
The only case where knowledge of primary versus secondary comes into
play is in reports that use the @option{--market (-V)} or
@option{--basis (-B)} options. With these, only primary commodities are
shown.
If a transaction uses only one commodity, this commodity is also
considered a primary. In fact, when Ledger goes about ensures that
all transactions balance to zero, it only ever asks this of primary
commodities.
@node Developer Commands, Ledger Development Environment, Journal File Format for Developers, Ledger for Developers
@section Developer Commands
@menu
* @command{echo}::
* @command{reload}::
* @command{source}::
* Debug Options::
* Pre-Commands::
@end menu
@node @command{echo}, @command{reload}, Developer Commands, Developer Commands
@subsection @command{echo}
@findex echo
This command simply echoes its argument back to the output.
@node @command{reload}, @command{source}, @command{echo}, Developer Commands
@subsection @command{reload}
@findex reload
Forces ledger to reload any journal files. This function exists to
support external programs controlling a running ledger process and does
nothing for a command line user.
@node @command{source}, Debug Options, @command{reload}, Developer Commands
@subsection @command{source}
@findex source
The @command{source} command take a journal file as an argument and
parses it checking for errors, no other reports are generated, and no
other arguments are necessary. Ledger will return success if no errors
are found.
@node Debug Options, Pre-Commands, @command{source}, Developer Commands
@subsection Debug Options
These options are primarily for Ledger developers, but may be of some
use to a user trying something new.
@ftable @code
@item --args-only
Ignore init files and environment variables for the ledger run.
@item --debug @var{CODE}
If Ledger has been built with debug options this will provide extra
data during the run. The following are the available @var{CODES} to
debug:
@multitable @columnfractions .32 .43 .27
@item @code{account.display} @tab @code{expr.calc.when} @tab @code{org.next_amount}
@item @code{accounts.sorted} @tab @code{expr.compile} @tab @code{org.next_total}
@item @code{amount.convert} @tab @code{filters.changed_value} @tab @code{parser.error}
@item @code{amount.is_zero} @tab @code{filters.changed_value.rounding} @tab @code{pool.commodities}
@item @code{amount.parse} @tab @code{filters.collapse} @tab @code{post.assign}
@item @code{amount.price} @tab @code{filters.forecast} @tab @code{python.init}
@item @code{amount.truncate} @tab @code{filters.revalued} @tab @code{python.interp}
@item @code{amount.unround} @tab @code{format.abbrev} @tab @code{query.mask}
@item @code{amounts.commodities} @tab @code{format.expr} @tab @code{report.predicate}
@item @code{amounts.refs} @tab @code{generate.post} @tab @code{scope.symbols}
@item @code{archive.journal} @tab @code{generate.post.string} @tab @code{textual.include}
@item @code{auto.columns} @tab @code{item.meta} @tab @code{textual.parse}
@item @code{budget.generate} @tab @code{ledger.read} @tab @code{timelog}
@item @code{commodity.annotated.strip} @tab @code{ledger.validate} @tab @code{times.epoch}
@item @code{commodity.annotations} @tab @code{lookup} @tab @code{times.interval}
@item @code{commodity.compare} @tab @code{lookup.account} @tab @code{times.parse}
@item @code{commodity.download} @tab @code{mask.match} @tab @code{value.sort}
@item @code{commodity.prices.add} @tab @code{memory.counts} @tab @code{value.storage.refcount}
@item @code{commodity.prices.find} @tab @code{memory.counts.live} @tab @code{xact.extend}
@item @code{convert.csv} @tab @code{memory.debug} @tab @code{xact.extend.cleared}
@item @code{csv.mappings} @tab @code{op.cons} @tab @code{xact.extend.fail}
@item @code{csv.parse} @tab @code{op.memory} @tab @code{xact.finalize}
@item @code{draft.xact} @tab @code{option.args}
@item @code{expr.calc} @tab @code{option.names}
@end multitable
@item --trace @var{INT}
Enable tracing. The @var{INT} specifies the level of trace desired:
@multitable @columnfractions .3 .7
@item @code{LOG_OFF} @tab 0
@item @code{LOG_CRIT} @tab 1
@item @code{LOG_FATAL} @tab 2
@item @code{LOG_ASSERT} @tab 3
@item @code{LOG_ERROR} @tab 4
@item @code{LOG_VERIFY} @tab 5
@item @code{LOG_WARN} @tab 6
@item @code{LOG_INFO} @tab 7
@item @code{LOG_EXCEPT} @tab 8
@item @code{LOG_DEBUG} @tab 9
@item @code{LOG_TRACE} @tab 10
@item @code{LOG_ALL} @tab 11
@end multitable
@item --verbose
Print detailed information on the execution of Ledger.
@item --verify
Enable additional assertions during run-time. This causes a significant
slowdown. When combined with @option{--debug @var{CODE}} ledger will produce
memory trace information.
@item --verify-memory
FIX THIS ENTRY @c FIXME thdox
@item --version
Print version information and exit.
@end ftable
@node Pre-Commands, , Debug Options, Developer Commands
@subsection Pre-Commands
@cindex pre-commands
Pre-commands are useful when you aren't sure how a command or option
will work. The difference between a pre-command and a regular command
is that pre-commands ignore the journal data file completely, nor is
the user's init file read.
@ftable @command
@item eval @var{VEXPR}
Evaluate the given value expression against the model transaction.
@item format @var{FORMAT_STRING}
Print details of how ledger uses the given formatting description and
apply it against a model transaction.
@item generate
Randomly generates syntactically valid Ledger data from a seed. Used
by the GenerateTests harness for development testing.
@item parse @var{VEXPR}
@itemx expr @var{VEXPR}
Print details of how ledger uses the given value expression description
and apply it against a model transaction.
@item period @var{PERIOD_EXPRESSION}
Evaluate the given period and report how Ledger interprets it:
@smallexample
$ ledger period "this year"
--- Period expression tokens ---
TOK_THIS: this
TOK_YEAR: year
END_REACHED: <EOF>
--- Before stabilization ---
range: in year 2011
--- After stabilization ---
range: in year 2011
start: 11-Jan-01
finish: 12-Jan-01
--- Sample dates in range (max. 20) ---
1: 11-Jan-01
@end smallexample
@item query
@itemx args
Evaluate the given arguments and report how Ledger interprets it against
the following model transaction:
@smallexample
$ ledger query "/Book/"
--- Input arguments ---
("/Book/")
--- Context is first posting of the following transaction ---
2004/05/27 Book Store
; This note applies to all postings. :SecondTag:
Expenses:Books 20 BOOK @@ $10
; Metadata: Some Value
; Typed:: $100 + $200
; :ExampleTag:
; Here follows a note describing the posting.
Liabilities:MasterCard $-200.00
--- Input expression ---
(account =~ /Book/)
--- Text as parsed ---
(account =~ /Book/)
--- Expression tree ---
0x7fd639c0da40 O_MATCH (1)
0x7fd639c10170 IDENT: account (1)
0x7fd639c10780 VALUE: /Book/ (1)
--- Compiled tree ---
0x7fd639c10520 O_MATCH (1)
0x7fd639c0d6c0 IDENT: account (1)
0x7fd639c0d680 FUNCTION (1)
0x7fd639c10780 VALUE: /Book/ (1)
--- Calculated value ---
true
@end smallexample
@item script
FIX THIS ENTRY @c FIXME thdox
@item template
Shows the insertion template that @command{xact} sub-command generates.
This is a debugging command.
@end ftable
@node Ledger Development Environment, , Developer Commands, Ledger for Developers
@section Ledger Development Environment
@menu
* @file{acprep} build configuration tool::
* Testing Framework::
@end menu
@node @file{acprep} build configuration tool, Testing Framework, Ledger Development Environment, Ledger Development Environment
@subsection @file{acprep} build configuration tool
@node Testing Framework, , @file{acprep} build configuration tool, Ledger Development Environment
@subsection Testing Framework
Ledger source ships with a fairly complete set of tests to verify that
all is well, and no old errors have been resurfaced. Tests are run
individually with @file{ctest}. All tests can be run using @code{make
check} or @code{ninja check} depending on which build tool you prefer.
Once built, the ledger executable resides under the @file{build}
subdirectory in the source tree. Tests are built and stored in the
test subdirectory for the build. For example,
@file{~/ledger/build/ledger/opt/test}.
@menu
* Running Tests::
* Writing Tests::
@end menu
@node Running Tests, Writing Tests, Testing Framework, Testing Framework
@subsubsection Running Tests
The complete test sweet can be run from the build directory using the
check option for the build tool you use. For example, @code{make
check}. The entire test suit lasts around a minute for the optimized
built and many times longer for the debug version. While developing
and debugging, running individual tests can save a great deal of time.
Individual tests can be run from the @file{test} subdirectory of the
build location. To execute a single test use @code{ctest -V -R regex},
where the regex matches the name of the test you want to build.
There are nearly 300 tests stored under the @file{test} subdirectory
in main source distribution. They are broken into two broad
categories, baseline and regression. To run the @file{5FBF2ED8} test,
for example, issue @samp{ctest -V -R "5FB"}.
@node Writing Tests, , Running Tests, Testing Framework
@subsubsection Writing Tests
@node Major Changes from version 2.6, Example Journal File, Ledger for Developers, Top
@chapter Major Changes from version 2.6
The following have been removed from Ledger 3.0:
@itemize
@item
OFX support.
@item
GnuCash file import.
@item
The option @option{--performance (-g)}.
@item
The balance report now defaults to showing all relevant accounts. This
is the opposite of 2.x. That is, @command{bal} in 3.0 does what @samp{-s
bal} did in 2.x. To see 2.6 behavior, use @option{--collapse (-n)}
option in 3.0, like @samp{bal -n}. The @option{--subtotal (-s)} option
no longer has any effect on balance reports.
@end itemize
@noindent
The following are deprecated in Ledger 3.0:
@itemize
@item
Single character value expressions are deprecated and should be changed
to the new value expressions available in 3.0
@item
The following environment variables have been renamed in Ledger 3.0:
@table @env
@item LEDGER
is now @env{LEDGER_FILE},
@item LEDGER_INIT
is now @env{LEDGER_INIT_FILE},
@item PRICE_HIST
is now @env{LEDGER_PRICE_DB},
@item PRICE_EXP
is now @env{LEDGER_PRICE_EXP}.
@end table
@end itemize
@node Example Journal File, Miscellaneous Notes, Major Changes from version 2.6, Top
@appendix Example Journal File
The following journal file is included with the source distribution of
ledger. It is called @file{drewr.dat} and exhibits many ledger
features, include automatic and virtual transactions,
@smallexample
; -*- ledger -*-
= /^Income/
(Liabilities:Tithe) 0.12
~ Monthly
Assets:Checking $500.00
Income:Salary
2003/12/01 * Checking balance
Assets:Checking $1,000.00
Equity:Opening Balances
2003/12/20 Organic Co-op
Expenses:Food:Groceries $ 37.50 ; [=2004/01/01]
Expenses:Food:Groceries $ 37.50 ; [=2004/02/01]
Expenses:Food:Groceries $ 37.50 ; [=2004/03/01]
Expenses:Food:Groceries $ 37.50 ; [=2004/04/01]
Expenses:Food:Groceries $ 37.50 ; [=2004/05/01]
Expenses:Food:Groceries $ 37.50 ; [=2004/06/01]
Assets:Checking $ -225.00
2003/12/28=2004/01/01 Acme Mortgage
Liabilities:Mortgage:Principal $ 200.00
Expenses:Interest:Mortgage $ 500.00
Expenses:Escrow $ 300.00
Assets:Checking $ -1000.00
2004/01/02 Grocery Store
Expenses:Food:Groceries $ 65.00
Assets:Checking
2004/01/05 Employer
Assets:Checking $ 2000.00
Income:Salary
2004/01/14 Bank
; Regular monthly savings transfer
Assets:Savings $ 300.00
Assets:Checking
2004/01/19 Grocery Store
Expenses:Food:Groceries $ 44.00
Assets:Checking
2004/01/25 Bank
; Transfer to cover car purchase
Assets:Checking $ 5,500.00
Assets:Savings
; :nobudget:
2004/01/25 Tom's Used Cars
Expenses:Auto $ 5,500.00
; :nobudget:
Assets:Checking
2004/01/27 Book Store
Expenses:Books $20.00
Liabilities:MasterCard
2004/02/01 Sale
Assets:Checking:Business $ 30.00
Income:Sales
@end smallexample
@node Miscellaneous Notes, Concepts Index, Example Journal File, Top
@appendix Miscellaneous Notes
Various notes from the discussion list that I haven't incorporated in
to the main body of the documentation.
@menu
* Cookbook::
@end menu
@node Cookbook, , Miscellaneous Notes, Miscellaneous Notes
@section Cookbook
@menu
* Invoking Ledger::
* Ledger Files::
@end menu
@node Invoking Ledger, Ledger Files, Cookbook, Cookbook
@subsection Invoking Ledger
@smallexample
$ ledger --group-by "tag('trip')" bal
$ legder reg --sort "tag('foo')" %foo
$ ledger cleared VWCU NFCU Tithe Misentry
$ ledger register Joint --uncleared
$ ledger register Checking --sort d -d 'd>[2011/04/01]' until 2011/05/25
@end smallexample
@node Ledger Files, , Invoking Ledger, Cookbook
@subsection Ledger Files
@smallexample
= /^Income:Taxable/
(Liabilities:Tithe Owed) -0.1
= /Noah/
(Liabilities:Tithe Owed) -0.1
= /Jonah/
(Liabilities:Tithe Owed) -0.1
= /Tithe/
(Liabilities:Tithe Owed) -1.0
@end smallexample
@node Concepts Index, Commands & Options Index, Miscellaneous Notes, Top
@unnumbered Concepts Index
@printindex cp
@node Commands & Options Index, , Concepts Index, Top
@unnumbered Commands & Options Index
@printindex fn
@bye
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