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-{\fonttbl\f0\fmodern\fcharset0 Courier;}
-{\colortbl;\red255\green255\blue255;}
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-
-\f0\fs28 \cf0 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\
-@samp\{-Equity\} at the end of your balance command, to remove the\
-confusing figure from the total.}
-\ No newline at end of file