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diff --git a/account.cc b/account.cc
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+/*
+ * Copyright (c) 2003-2008, 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:
+ *
+ * - Redistributions of source code must retain the above copyright
+ *   notice, this list of conditions and the following disclaimer.
+ *
+ * - 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.
+ *
+ * - 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.
+ *
+ * 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.
+ */
+
+#include "account.h"
+
+namespace ledger {
+
+account_t::~account_t()
+{
+  TRACE_DTOR(account_t);
+
+  for (accounts_map::iterator i = accounts.begin();
+       i != accounts.end();
+       i++)
+    checked_delete((*i).second);
+}
+
+account_t * account_t::find_account(const string& name,
+				    const bool	       auto_create)
+{
+  accounts_map::const_iterator i = accounts.find(name);
+  if (i != accounts.end())
+    return (*i).second;
+
+  char buf[256];
+
+  string::size_type sep = name.find(':');
+  assert(sep < 256|| sep == string::npos);
+
+  const char * first, * rest;
+  if (sep == string::npos) {
+    first = name.c_str();
+    rest  = NULL;
+  } else {
+    std::strncpy(buf, name.c_str(), sep);
+    buf[sep] = '\0';
+
+    first = buf;
+    rest  = name.c_str() + sep + 1;
+  }
+
+  account_t * account;
+
+  i = accounts.find(first);
+  if (i == accounts.end()) {
+    if (! auto_create)
+      return NULL;
+
+    account = new account_t(this, first);
+    std::pair<accounts_map::iterator, bool> result
+      = accounts.insert(accounts_map::value_type(first, account));
+    assert(result.second);
+  } else {
+    account = (*i).second;
+  }
+
+  if (rest)
+    account = account->find_account(rest, auto_create);
+
+  return account;
+}
+
+string account_t::fullname() const
+{
+  if (! _fullname.empty()) {
+    return _fullname;
+  } else {
+    const account_t *	first	 = this;
+    string		fullname = name;
+
+    while (first->parent) {
+      first = first->parent;
+      if (! first->name.empty())
+	fullname = first->name + ":" + fullname;
+    }
+
+    _fullname = fullname;
+
+    return fullname;
+  }
+}
+
+std::ostream& operator<<(std::ostream& out, const account_t& account)
+{
+  out << account.fullname();
+  return out;
+}
+
+bool account_t::valid() const
+{
+  if (depth > 256) {
+    DEBUG("ledger.validate", "account_t: depth > 256");
+    return false;
+  }
+
+  for (accounts_map::const_iterator i = accounts.begin();
+       i != accounts.end();
+       i++) {
+    if (this == (*i).second) {
+      DEBUG("ledger.validate", "account_t: parent refers to itself!");
+      return false;
+    }
+
+    if (! (*i).second->valid()) {
+      DEBUG("ledger.validate", "account_t: child not valid");
+      return false;
+    }
+  }
+
+  return true;
+}
+
+} // namespace ledger