\input texinfo @c -*-texinfo-*- @setfilename ledger3.info @include version.texi @set FIXME:UNDOCUMENTED @sc{undocumented}! Please help by contributing documentation for this feature. @set InternalUseOnly For internal use only. @settitle Ledger: Command-Line Accounting @codequoteundirected on @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 | Formatting | 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, Buffer | @c | @file | | Program (like ledger, report, acprep) | @c Restructuring manual ideas @c http://beyondgrep.com/documentation/ack-2.04-man.html @c How to make documented ledger examples validate automatically. @c @c The test/DocTests.py script will be run along with the other tests @c when using ctest or acprep check. @c The script parses the texinfo file and looks for three kinds of @c specially marked @smallexamples, then it will run the ledger @c command from the example, and compare the results with the output @c from the documentation. @c @c To specially mark a @smallexample append @c command:UUID, where @c UUID is the first 7 digits from the commands sha1sum, e.g.: @c @c @smallexample @c command:CDE330A @c $ ledger -f sample.dat reg expenses @c @end smallexample @c @c Then DocTests.py will look for corresponding documented output, @c which may appear anywhere in the file, and is marked with @c @smallexample @c output:UUID where UUID is the UUID from the @c corresponding ledger command example, e.g.: @c @c @smallexample @c output:CDE330A @c 04-May-27 Book Store Expenses:Books $20.00 $20.00 @c Expenses:Cards $40.00 $60.00 @c Expenses:Docs $30.00 $90.0 @c @end smallexample @c @c Now where does this data in sample.dat come from? @c DocTests.py is a bit smart about ledger's file argument, since @c it will check if the given filename exists in the test/input/ @c directory. @c @c Sometimes the journal data for an example is specified within @c the documentation itself, in that case the journal example data @c needs to be specially marked as well using @smallexample @c input:UUID, @c again with the UUID being the UUID of the corresponding ledger example @c command. If multiple inputs with the same UUID are found they will be @c concatenated together and given as one set of data to the example command. @c @c @smallexample @c input:35CB2A3 @c 2014/02/09 The Italian Place @c Expenses:Food:Dining $ 36.84 @c Assets:Cash @c @end smallexample @c @c @smallexample @c command:35CB2A3 @c $ ledger -f inline.dat accounts @c @end smallexample @c @c @smallexample @c output:35CB2A3 @c Assets:Cash @c Expenses:Food:Dining @c @end smallexample @c @c To use different example commands with the same input from the documentation @c add with_input:UUID to the example command, where UUID is the UUID of the input, @c e.g.: @c @c @smallexample @c command:94FD2B6,with_input:35CB2A3 @c $ ledger -f inline.dat bal expenses @c @end smallexample @c @c @smallexample @c output:94FD2B6 @c $ 36.84 Expenses:Food:Dining @c @end smallexample @c @c To pass additional input to ledger for certain commands, e.g. convert add @c with_file:filename to the example command and add a file:UUID to an example @c that holds the additional input, where UUID is the UUID of the command, @c e.g.: @c @c @smallexample @c file:download.csv @c 767718,12/13/2011,"Withdrawal","ACE HARDWARE 16335 S HOUGHTON RD",-8.80,,00001640.04,, @c @end smallexample @c @c @smallexample @c command:94FD2B6,with_file:download.csv @c $ ledger -f sample.dat convert download.csv @c @end smallexample @c @c Additionally DocTests.py will pass --args-only and --columns 80 to ledger @c to ignore any default arguments from the environment or .ledgerrc. @c @c To manually run the tests in this file run: @c $ ./test/DocTests.py -vv --ledger ./ledger --file ./doc/ledger3.texi @copying Copyright @copyright{} 2003--2023, 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 @value{VERSION} 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 fathers' CRTs. @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:: * Third-Party Ledger Tutorials:: @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, it's assumed that all the money comes from your checking account. But in a general journal, you write postings in 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 Food Market, you might assign the transactions like this @smallexample @c input:validate 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 @c input:48DDF26 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 @c command:48DDF26 $ ledger -f ledger.dat balance @end smallexample @smallexample @c output:48DDF26 $-23.00 Assets:Checking $23.00 Expenses:Pacific Bell -------------------- 0 @end smallexample Or @smallexample @c command:8C7295F,with_input:48DDF26 $ ledger -f ledger.dat register checking @end smallexample @smallexample @c output:8C7295F 04-Sep-29 Pacific Bell Assets:Checking $-23.00 $-23.00 @end smallexample And even: @smallexample @c command:BB32EF2,with_input:48DDF26 $ ledger -f ledger.dat register Bell @end smallexample @smallexample @c output:BB32EF2 04-Sep-29 Pacific Bell Expenses:Pacific Bell $23.00 $23.00 @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 unix platform. The easiest way to build and install ledger is to use the prepared acprep script, that does a lot of the footwork: @smallexample # to install missing dependencies ./acprep dependencies # building ledger ./acprep update # to run the actual installation make install @end smallexample See the `help` subcommand to `acprep`, which explains some of its many options. You can run `make check` to confirm the result, and `make install` to install. If these instructions do not work for you, you can check the `INSTALL.md` in the source directory for more up to date build instructions. @node Getting help, Third-Party Ledger Tutorials, 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 @code{info ledger}, which will bring up this entire manual in your TTY. Alternatively, the shorter man page can be accessed from the command-line either via @code{man ledger} or @code{ledger --help} 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 in the @code{#ledger} channel on the IRC server @code{irc.libera.chat}. @node Third-Party Ledger Tutorials, , Getting help, Introduction to Ledger @section Third-Party Ledger Tutorials There are plenty of people using Ledger for accounting applications. Some have documented how they use Ledger's features to solve their accounting problems. One such tutorial, specifically designed for non-profit charities that seek to use Ledger, can be found at @url{https://k.sfconservancy.org/NPO-Accounting/npo-ledger-cli} (with a copy on GitHub also available at @url{https://github.com/conservancy/npo-ledger-cli/}). If you're looking for information about how to use Ledger's tagging system to handle invoicing, track expenses by program targets, and other such concepts, you might find the tutorial useful. (Some of the auditor reporting scripts that relate to the aforementioned Ledger setup can be found @var{contrib/non-profit-audit-reports/} in Ledger's own source repository.) @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 as 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:C6BC57E 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 business's. 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 @c input:validate 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 @c input:6B43DD4 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 @c input:6B43DD4 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 @c command:6B43DD4 $ ledger balance ^assets ^liabilities @end smallexample @smallexample @c output:6B43DD4 $500.00 Assets:Checking $-25.00 Liabilities:MasterCard -------------------- $475.00 @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 @c command:DB128F3,with_input:6B43DD4 $ ledger balance ^income ^expenses @end smallexample @smallexample @c output:DB128F3 $25.00 Expenses:Dining $-500.00 Income:Salary -------------------- $-475.00 @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 @c command:DB524E4 $ ledger -M register -f drewr3.dat expenses:auto @end smallexample @smallexample @c output:DB524E4 11-Jan-01 - 11-Jan-31 Expenses:Auto $ 5,500.00 $ 5,500.00 @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 @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:990E0D1 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 @c input:990E0D1 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. @smallexample @c command:990E0D1 $ ledger balance --no-total @end smallexample @smallexample @c output:990E0D1 $100.00 Assets:Checking 0 Company XYZ $-100.00 Assets:Checking $100.00 Expenses:Computer:Software $-100.00 Liabilities:MasterCard @end smallexample @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 Deutsche 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 @c input:validate 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 how many ounces of gold that would buy, in terms of the current price of gold: @smallexample $ ledger -X AU balance checking @end smallexample The result of this command might be: @smallexample 12.50 AU Assets:Checking @end smallexample @menu * Commodity price histories:: * Commodity equivalences:: @end menu @node Commodity price histories, Commodity equivalences, 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 @c input:validate 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 equivalences, , Commodity price histories, Commodities and Currencies @subsection Commodity equivalences 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 equivalences. 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 @c input:DF3FEBE 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 @c command:DF3FEBE $ ledger --no-total balance Billable Project @end smallexample @smallexample @c output:DF3FEBE 50.0m Billable:Client -50.0m Project:XYZ @end smallexample @findex C This example works because ledger already knows how to handle seconds, minutes and hours, as part of its time tracking support. Defining other equivalences is simple. The following is an example that creates data equivalences, helpful for tracking bytes, kilobytes, megabytes, and more: @smallexample @c input:validate 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. Equivalence 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 @c input:48F4E47 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 to generate more informative reports later on. The more you know, the better the analysis you can perform. If you later sell some of these items to another player, the transaction would look like: @smallexample @c input:48F4E47 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. @smallexample @c command:48F4E47 $ ledger balance EverQuest @end smallexample @smallexample @c output:48F4E47 3 Apples 15 Gold 3 Steaks EverQuest:Inventory @end smallexample @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 the money come from? The answer: your equity. @smallexample @c input:validate 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 probably already have a net worth. 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 @c input:validate 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 @c input:validate 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 in 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 @c input:396F24E 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 @c input:396F24E 2004/03/25 Payment for books (paid from Checking) Expenses:Books $100.00 Assets:Checking $-100.00 (Funds:School) $-100.00 @end smallexample The use of round brackets creates a virtual posting without ensuring a balance to zero. 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 @c command:396F24E $ ledger --no-total bal not ^Assets @end smallexample @smallexample @c output:396F24E $100.00 Expenses:Books $400.00 Funds $200.00 Building $200.00 School $-500.00 Income:Donations @end smallexample @findex --real If the @option{--real} option is used, the report will be in terms of the real accounts: @smallexample @c command:2F1CB75,with_input:396F24E $ ledger --real --no-total bal @end smallexample @smallexample @c output:2F1CB75 $400.00 Assets:Checking $100.00 Expenses:Books $-500.00 Income:Donations @end smallexample If more asset accounts are needed as the source of a posting, just list them as you would normally, for example: @smallexample @c input:validate 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 @c input:AD068BA 2004/03/25 (Funds:School) Donations Assets:Checking $100.00 Income:Donations 2004/03/25 (Funds:Building) Donations Assets:Checking $20.00 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 register reports will reflect this. That the transactions relate to a particular fund is kept only in the code. @findex --payee=code @findex --by-payee How does this become a fund report? By using the @option{--payee=code} 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 @c command:AD068BA $ ledger --payee=code -P reg ^Assets @end smallexample @smallexample @c output:AD068BA 04-Mar-25 Funds:Building Assets:Checking $20.00 $20.00 04-Mar-25 Funds:School Assets:Checking $50.00 $70.00 @end smallexample Or to see a particular fund's expenses, the @samp{School} fund in this case: @smallexample @c command:E30B2FC,with_input:AD068BA $ ledger --payee=code -P reg ^Expenses and code School @end smallexample @smallexample @c output:E30B2FC 04-Apr-25 Funds:School Expenses:Books $50.00 $50.00 @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 require a user interface to maintain journal transactions GnuCash is a good alternative. 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. An Emacs major mode @uref{https://github.com/ledger/ledger-mode/, ledger-mode} provides tab completion 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 addition of a check number: @smallexample @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:validate ; 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 @c input:validate ; 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 all 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 transactions made for a business trip to Europe from the US: @smallexample @c input:82150D9 2011/09/23 Cash in Munich Assets:Cash €50.00 Assets:Checking $-66.00 2011/09/24 Dinner in Munich Expenses:Business:Travel €35.00 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 were spent on Dinner in Munich. Running a ledger balance report shows: @smallexample @c command:82150D9 $ ledger -f example.dat bal @end smallexample @smallexample @c output:82150D9 $-66.00 €15.00 Assets €15.00 Cash $-66.00 Checking €35.00 Expenses:Business:Travel -------------------- $-66.00 €50.00 @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 €15.00. After spending on dinner I have €15.00 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 @c input:validate 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 Please note that, for querying quoted commodities, the quotes need to be escaped, as follows: @smallexample @c command:15453B3 $ ledger -f d reg -l 'commodity == "\"Arcancia Équilibre 454\""' @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 @c input:validate 2004/05/01 Stock purchase Assets:Broker 50 AAPL @@ $30.00 Expenses:Broker:Commissions $19.95 Assets:Broker $-1,519.95 @end smallexample This assumes you have a brokerage account that is capable of managing both liquid and commodity assets. Now, on the day of the sale: @smallexample @c input:validate 2005/08/01 Stock sale Assets:Broker -50 AAPL @{$30.00@} @@ $50.00 Expenses:Broker:Commissions $19.95 Income:Capital Gains $-1,000.00 Assets:Broker $2,480.05 @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 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 @c input:validate 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 compared to the transaction above): @smallexample @c input:validate 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 @c input:validate 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} [, @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 (effect 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 @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:validate = @@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 @c input:814A366 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:Cash7 2012-03-08 XACT Expenses:Food8 $1 Assets:Cash8 2012-03-09 POST Expenses:Dining9 $1 Assets:Cash9 @end smallexample @smallexample @c command:814A366 $ ledger reg -V food @end smallexample @smallexample @c output:814A366 12-Mar-02 KFC Expenses:Food2 2 EUR 2 EUR 12-Mar-03 KFC Expenses:Food3 3 EUR 5 EUR 12-Mar-04 KFC Expenses:Food4 4 EUR 9 EUR 12-Mar-05 KFC Expenses:Food5 $1 $1 9 EUR 12-Mar-06 KFC Expenses:Food6 $1 $2 9 EUR 12-Mar-07 KFC Expenses:Food7 1 CAD $2 1 CAD 9 EUR 12-Mar-08 XACT Expenses:Food8 $1 $3 1 CAD 9 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 payees. For simplicity, create a separate text file and define accounts and payees like @smallexample @c input:validate 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 @c command:validate $ ledger accounts >> Accounts.dat @end smallexample @noindent You will have to edit this file to add the @code{account} directive in front of every line. @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}. 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}). Lastly, note that the @code{AMOUNT} must be preceded by at least two whitespace characters. @item P @findex --download @findex P @cindex historical prices 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 = @findex = @cindex automated transaction @cindex transaction, automated 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 a normal transaction. If the amounts of the postings have no commodity, they will be applied as multipliers to whichever real posting is matched by the value expression (@pxref{Automated Transactions}). @item ~ @findex ~ @cindex periodic transaction @cindex transaction, periodic A periodic 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 a normal transaction. @item ; # % | * @findex comment @cindex comments A line beginning with a semicolon, pound, percent, bar or asterisk indicates a comment, and is ignored. Comments will not be returned in a ``print'' response. @item indented ; @cindex tags If the semicolon 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 @findex account @cindex pre-declare account Pre-declare valid account names. This only has an 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 @c input:validate 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} value expression 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 @c input:validate 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 raise an 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 @findex apply account @c instance_t::master_account_directive Sets the root for all accounts following this 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 accounts with @samp{business:}. You can easily split out large groups of transactions without manually editing them using the account directive. For example: @smallexample @c input:validate 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 an @samp{end apply account} directive was found. @item apply fixed @findex fixed @cindex fixated prices @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 @c input:validate apply 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 end apply fixed @end smallexample is equivalent to this: @smallexample @c input:validate 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 @item alias @findex alias @cindex account, 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 @c input:94A99E8 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 affected by @code{account} directives that precede them. @smallexample @c command:94A99E8 $ ledger bal --no-total ^Exp @end smallexample @smallexample @c output:94A99E8 $10.00 Expenses:Entertainment:Dining @end smallexample With the option @option{--recursive-aliases}, aliases can refer to other aliases, the following example produces exactly the same transactions and account names as the preceding one: @smallexample @c input:83E1FB3 alias Entertainment=Expenses:Entertainment alias Dining=Entertainment:Dining alias Checking=Assets:Credit Union:Joint Checking Account 2011/11/30 ChopChop Dining $10.00 Checking @end smallexample @smallexample @c command:83E1FB3 $ ledger balance --no-total --recursive-aliases ^Exp @end smallexample @smallexample @c output:83E1FB3 $10.00 Expenses:Entertainment:Dining @end smallexample The option @option{--no-aliases} completely disables alias expansion. All accounts are read verbatim as they are in the ledger file. @item assert @findex assert @cindex assertions @c instance_t::assert_directive An assertion can throw an error if a condition is not met during Ledger's run. @smallexample assert @end smallexample @item bucket @anchor{bucket} @findex bucket @cindex 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 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. If any transaction is unbalanced, it will automatically be balanced against the @code{bucket} account. The following example sets @samp{Assets:Checking} as the bucket: @smallexample @c input:validate 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 capture @findex print @findex register Directs Ledger to replace any account matching a regex with the given account. For example: @smallexample @c input:validate 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 @findex check @cindex assertions @c instance_t::check_directive in textual.cc A check issues a warning if a condition is not met during Ledger's run. @smallexample check @end smallexample @item comment @findex comment @cindex comments @c instance_t::comment_directive in textual.cc Start a block comment, closed by @code{end comment}. @item commodity @findex commodity @cindex pre-declare commodity Pre-declare commodity names. This only has an effect if @option{--strict} or @option{--pedantic} is used (see below). @smallexample @c input:validate commodity $ commodity CAD @end smallexample The @code{commodity} directive supports several optional sub-directives, if they immediately follow the commodity directive and---if they are on successive lines---begin with whitespace: @smallexample @c input:validate commodity $ note American Dollars format $1,000.00 nomarket alias USD 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} sub-directive gives you a way to tell Ledger how to format this commodity. In the 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} sub-directive states that the commodity's price should never be auto-downloaded. The @code{alias} sub-directive states that any commodity matching this symbol is to use the commodity declared in this block. The @code{default} sub-directive marks this as the ``default'' commodity. @item define @findex define @c instance_t::define_directive in textual.cc Allows you to define value expressions for future use. For example: @smallexample @c input:validate 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 @findex end @c instance_t::end_directive in textual.cc Closes block commands like @code{apply} or @code{comment}. @item expr @findex expr Same as @code{eval}. @item include @findex include @c instance_t::include_directive in textual.cc Include the stated file as if it were part of the current file. The file name can contain a wildcard (@samp{*}) to refer to multiple files (e.g. @samp{bank/*.ledger}). @item payee @findex payee @c instance_t::payee_alias_mapping_directive in textual.cc @c instance_t::payee_uuid_mapping_directive in textual.cc @findex print @findex register The @code{payee} directive supports two optional sub-directives, if they immediately follow the payee directive and---if it is on a successive line---begins with whitespace: @smallexample @c input:validate payee KFC alias KENTUCKY FRIED CHICKEN uuid 2a2e21d434356f886c84371eebac6e44f1337fda @end smallexample The @code{alias} sub-directive provides a regex which, if it matches a parsed payee, the declared payee name is substituted: @smallexample @c input:validate 2012-02-27 KENTUCKY FRIED CHICKEN ; will be read as being 'KFC' @end smallexample The @code{uuid} sub-directive specifies that a transaction with exactly the uuid given should have the declared payee name substituted: @smallexample @c input:validate 2014-05-13 UNHELPFUL PAYEE ; will be read as being 'KFC' ; UUID: 2a2e21d434356f886c84371eebac6e44f1337fda @end smallexample Ledger will display the mapped payees in @command{print} and @command{register} reports. @item apply tag @findex 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 @c input:validate 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 2011/12/01 Sale Assets:Checking:Business $ 30.00 Income:Sales end apply tag @end smallexample @noindent is the equivalent of: @smallexample @c input:validate 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 @c TODO: the following paragraph seems to be false, the automated tests @c fail, if anything appears after end apply tag. @c Note that anything following @code{end apply tag} is ignored. Placing @c the name of the tag that is being closed is a simple way to keep @c track. @item tag @findex tag @cindex pre-declare tag Pre-declares tag names. This only has an effect if @option{--strict} or @option{--pedantic} is used (see below). @smallexample @c input:validate tag Receipt tag CSV @end smallexample The @code{tag} directive supports two optional sub-directives, if they immediately follow the tag directive and---if on a successive line---begin with whitespace: @smallexample @c input:validate tag Receipt check value =~ /pattern/ assert value != "foobar" @end smallexample The @code{check} and @code{assert} sub-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 be something else but a string if typed metadata is used!). Such checks or assertions are not called if no value is given. @item test @findex test @cindex comments @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 @findex year @anchor{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 @findex A @findex bucket @xref{bucket}. @item Y @findex Y @findex year @xref{year}. @item N SYMBOL @findex N 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 @c input:validate N SYMBOL @end smallexample @item D AMOUNT @findex xact @findex D 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 @c input:validate D $1,000.00 @end smallexample @item C AMOUNT1 = AMOUNT2 @findex C 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 input:validate C 1.00 Kb = 1024 bytes @end smallexample @item I, i, O, o, b, h @findex I @findex i @findex O @findex o @findex b @findex h These four relate to timeclock support, which permits Ledger to read timelog files. See 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 2002--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 2002 print > ledger-old.dat @end smallexample Note that @option{-e} limits output to transactions @emph{before} the date specified. 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 versus 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 @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:validate 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} (or @option{--effective}), then all reports and calculations (including pricing) will use the auxiliary date as if it were the primary date. Note that the @option{--aux-date} option is an alias for @option{--effective}; for more details on effective dates @pxref{Effective Dates}. @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 @c input:validate 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 an asterisk @samp{*} after the date, before the code or payee: @smallexample @c input:validate 2012-03-10 * KFC Expenses:Food $20.00 Assets:Cash @end smallexample @noindent To mark it pending, use a @samp{!}: @smallexample @c input:validate 2012-03-10 ! KFC Expenses:Food $20.00 Assets:Cash @end smallexample What these mean is entirely up to you. The @option{--cleared} option limits 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 @c input:validate 2012-03-10 * KFC Expenses:Food $20.00 Assets:Cash @end smallexample @noindent Is the same as writing: @smallexample @c input:validate 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 @c input:validate 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 a ``hard separator'', you may introduce a note about the transaction using the @samp{;} character: @smallexample @c input:validate 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 @c input:validate 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's 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 @c input:validate 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: plain 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 inside a comment: @smallexample @c input:validate 2012-03-10 * KFC Expenses:Food $20.00 Assets:Cash ; :TAG: @end smallexample You can gang up multiple tags by sharing colons: @smallexample @c input:validate 2012-03-10 * KFC Expenses:Food $20.00 Assets:Cash ; :TAG1:TAG2:TAG3: @end smallexample @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 @c input:validate 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 @c input:validate 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. @menu * Payee metadata:: @end menu @node Payee metadata, , Typed metadata, Metadata @subsection Payee metadata @cindex Payee metadata @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, as shown by example below: @smallexample @c input:9B43E57 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 with @smallexample @c command:9B43E57 $ ledger reg @end smallexample it appears as: @smallexample @c output:9B43E57 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. If using the @option{--strict} or @option{--pedantic} options, you must declare this tag to avoid warnings and errors. @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 @c input:validate 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 @c input:validate 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 a numerical figure with a commodity, but it can also be any value expression. To indicate this, surround the amount expression with parentheses: @smallexample @c input:validate 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 @findex --permissive @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. See @option{--permissive} option to relax the balance assertions checks. There are two forms of this features: balance assertions, and balance assignments. Note that both of these are processed while parsing the given ledger files. Hence the order in which these are evaluated is the order in which they appear in the ledger file. The date or effective date of the transactions and postings that contain the balance assertions or balance assignments is therefore irrelevant for the the evaluation of the balance assertions and balance assignments. This may be confusing to people for whom a date order is more intuitive. @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. The assertion has an effect only on the specified commodity. If an account has multiple commodities, then only the one asserted is verified: @smallexample 2012-03-10 KFC New York Expenses:Food $20.00 Assets:Cash $-20.00 = $500.00 2012-03-11 KFC Montreal Expenses:Food 15.00 CAD Assets:Cash -15.00 CAD = $500.00 @end smallexample In this case, the amount in USD of cash (which has not changed) is validated. Nothing is asserted about the current amount of Canadian dollars in @samp{Asset:Cash}. @subsubsection Special assertion value 0 The only value that can be asserted without a commodity is @samp{0}. This results in a cross-commodities assertion, which makes it possible to assert that an account is totally empty. @smallexample 2012-03-09 Fill Wallet Revenue $20.00 Revenue 15.00 CAD Assets:Cash 2012-03-10 KFC New York Expenses:Food $20.00 Assets:Cash $-20.00 2012-03-11 KFC Montreal Expenses:Food 15.00 CAD Assets:Cash -15.00 CAD = 0 @end smallexample The last transaction will assert that we are out of cash of any sort. @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 @samp{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 @c input:validate 2012-03-10 Adjustment Assets:Cash = $500.00 Equity:Adjustments @end smallexample Since the second posting is also null, its 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 truly 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 @samp{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 gets 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 @c input:validate 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's 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 @c input:validate 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 other amount: @smallexample @c input:validate 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} [, @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 the @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 @c input:validate 2012-03-10 My Broker Assets:Brokerage 10 AAPL @@ ($500.00 / 10) Assets:Brokerage:Cash @end smallexample You can even have both: @smallexample @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:validate 2012-03-10 My Brother Assets:Brokerage 1000 AAPL (@@) $1 Income:Gifts Received @end smallexample @node Commodity prices, Prices versus costs, Virtual posting costs, Transactions @section Commodity prices @findex --lot-prices When a transaction occurs that exchanges 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 @c input:validate 2012-03-10 My Broker Assets:Brokerage 10 AAPL @@ $50.00 Assets:Brokerage:Cash @end smallexample The commodity transferred into @samp{Assets:Brokerage} is not actually 10 AAPL, but rather 10 AAPL @{$50.00@}. 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 $50.00 was the price of that exchange. This becomes significant if you later sell that commodity again. For example, you might write this: @smallexample @c input:validate 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 @c input:validate 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 @c input:validate 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 the commodity, whereas @{$50.00@} 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 braces form in the output. The double braces price form is a shorthand only. Plus, it comes with dangers. This works fine: @smallexample @c input:validate 2012-04-10 My Broker Assets:Brokerage 10 AAPL @@ $50.00 Assets:Brokerage:Cash $-500.00 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 $-500.00 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 figures and must be rounded, the capital gains figure could be off by a cent. Use with caution. @node Prices versus costs, Fixated prices and costs, Commodity prices, Transactions @section Prices versus 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 $-500.00 2012-04-10 My Broker Assets:Brokerage 10 AAPL @{$50.00@} Assets:Brokerage:Cash $-500.00 @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 versus costs, Transactions @section Fixated prices and costs If you bought 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 @samp{@{=AMOUNT@}}: @smallexample 2012-04-10 My Broker Assets:Brokerage 10 AAPL @{=$50.00@} Assets:Brokerage:Cash $-500.00 @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 $-500.00 @end smallexample This is the same as the previous transaction, with the same caveats found in @ref{Prices versus 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 specify 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 arguments, 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 @c input:validate 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 @c input:validate 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 @samp{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 @c input:validate 2012-03-10 KFC Expenses:Food $20.00 Assets:Cash @end smallexample If I write this automated transaction before it in the file: @smallexample @c input:validate = 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 @c input:validate 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 @c input:validate = 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 @c input:validate 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 @c input:validate = 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 @c input:validate 2012-03-10 KFC Expenses:Food $20.00 (Foo) $40.00 Assets:Cash $-20.00 (Foo) $-40.00 @end smallexample @node Referring to the matching posting's account, Applying metadata to every matched posting, Accessing the matching posting's amount, Automated Transactions @subsection Referring to the matching posting's account Sometimes you want to refer to the account that was matched in some way within the automated transaction itself. This is done by using the string @samp{$account}, anywhere within the account part of the automated posting: @smallexample @c input:validate = food (Budget:$account) 10 2012-03-10 KFC Expenses:Food $20.00 Assets:Cash @end smallexample Becomes: @smallexample @c input:validate 2012-03-10 KFC Expenses:Food $20.00 (Budget:Expenses:Food) $200.00 Assets:Cash $-20.00 @end smallexample It is possible to refer to information within the posting using a @var{VEXPR}. Note that the syntax for using a @var{VEXPR} is "%(@var{VEXPR})". @smallexample = ^Income Liabilities:Tax:%(tag(/Tax/)) (20/120) $account (-20/120) 2024-07-04 * Sale ; Tax: General Assets 10 USD Income:Customer A @end smallexample Becomes: @smallexample 2024/07/04 * Sale ; Tax: General Assets 10 USD Income:Customer A -10 USD Liabilities:Tax:General -2 USD Income:Customer A 2 USD @end smallexample Keep in mind that if you are using @option{--strict} or @option{--pedantic} you will have to explicitly define an account to avoid errors. When using @samp{$account}, such definition can be done thus: @smallexample @c input:validate account $account @end smallexample @node Applying metadata to every matched posting, Applying metadata to the generated posting, Referring to the matching posting's account, Automated Transactions @subsection Applying metadata to every matched posting If the automated transaction has a transaction note, that note is copied (along with any metadata) to every posting that matches the predicate: @smallexample @c input:validate = food ; Foo: Bar (Budget:$account) 10 2012-03-10 KFC Expenses:Food $20.00 Assets:Cash @end smallexample Becomes: @smallexample @c input:validate 2012-03-10 KFC Expenses:Food $20.00 ; Foo: Bar (Budget:Expenses:Food) $200.00 Assets:Cash $-20.00 @end smallexample @node Applying metadata to the generated posting, State flags, Applying metadata to every matched posting, Automated Transactions @subsection Applying metadata to the generated posting If the automated transaction's posting has a note, that note is carried to the generated posting within the matched transaction: @smallexample @c input:validate = food (Budget:$account) 10 ; Foo: Bar 2012-03-10 KFC Expenses:Food $20.00 Assets:Cash @end smallexample Becomes: @smallexample @c input:validate 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 @c input:validate 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 @c input:validate 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 @c input:validate 2008/01/15 Client payment Assets:Checking $100.00 Assets:Accounts Receivable @end smallexample Now @smallexample @c command:validate $ 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 @c command:validate $ 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 @c input:6453542 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 you'll see an automatic $37.50 deficit like you should, while your checking account really knows that it debited $225 this month. And using the @option{--effective} (or @option{--aux-date}) option, the initial date will be overridden by the effective dates. @smallexample @c command:6453542 $ ledger --effective register Groceries @end smallexample @smallexample @c output:6453542 08-Oct-01 Bountiful Blessings.. Expense:Food:Groceries $ 37.50 $ 37.50 08-Nov-01 Bountiful Blessings.. Expense:Food:Groceries $ 37.50 $ 75.00 08-Dec-01 Bountiful Blessings.. Expense:Food:Groceries $ 37.50 $ 112.50 09-Jan-01 Bountiful Blessings.. Expense:Food:Groceries $ 37.50 $ 150.00 09-Feb-01 Bountiful Blessings.. Expense:Food:Groceries $ 37.50 $ 187.50 09-Mar-01 Bountiful Blessings.. Expense:Food:Groceries $ 37.50 $ 225.00 @end smallexample Note that the @option{--aux-date} option is an alias for @option{--effective}; for a brief explanation of auxiliary date @pxref{Auxiliary dates}. @node Periodic Transactions, Concrete Example of Automated Transactions, Effective Dates, Automated Transactions @subsection Periodic Transactions @findex --budget A periodic transaction starts with a tilde @samp{~} followed by a period expression (see @ref{Period Expressions}). 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 @subsubsection Tithing 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 @c input:C371854 ; This automated transaction will compute Huqúqu'lláh based on this ; journal's postings. Any accounts that match will affect the ; Liabilities:Huqúqu'lláh account by 19% of the value of that posting. = /^(?:Income:|Expenses:(?:Business|Rent$|Furnishings|Taxes|Insurance))/ (Liabilities:Huqúqu'lláh) 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:Huqúqu'lláh} 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. @smallexample @c input:C371854 2003/01/01 (99) Salary Income:Salary -$1000 Assets:Checking 2003/01/01 (100) Rent Expenses:Rent $500 Assets:Checking @end smallexample 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:Huqúqu'lláh}. That transaction would look like: @smallexample @c input:validate 2003/01/01 (101) Bahá'í Huqúqu'lláh Trust Liabilities:Huqúqu'lláh $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 @c command:C371854 $ ledger balance Liabilities:Huqúq @end smallexample @smallexample @c output:C371854 $-95 Liabilities:Huqúqu'lláh @end smallexample This works fine, but omits one aspect of the law: that Huqúq 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: @c TODO: fix this, it doesn't work any longer @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: @c TODO: fix this, it doesn't work any longer @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{$account}: @smallexample @c input:validate = /^Some:Long:Account:Name/ [$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}. @subsubsection Credit Card Cashback Credit cards sometimes provide a cashback percentage of purchases. This can be setup with the following: @smallexample @c input:7D1589F ; This automated transaction will add to "Assets:Credit Card Cashback" ; the amount of the transaction multiplied by the "cashback" tag. = "Liabilities:Credit Card" and %cashback Assets:Credit Card Cashback (-amount * tag("cashback") * 0.01) Income:Credit Card Rewards (amount * tag("cashback") * 0.01) @end smallexample To add a transaction that gives 2% cashback: @smallexample @c input:7D1589F 2023/06/06 McDonalds ; cashback:: 2% Expenses:Food:Restaurants $23.98 Liabilities:Credit Card @end smallexample Now when a report is generated, e.g. @smallexample @c command:7D1589F $ ledger -f cashback.dat reg @end smallexample The cashback postings appear with the transaction. @smallexample @c output:7D1589F 23-Jun-06 McDonalds Expen:Food:Restaurants $23.98 $23.98 Liabilitie:Credit Card $-23.98 0 ..Credit Card Cashback $0.48 $0.48 In:Credit Card Rewards $-0.48 0 @end smallexample @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 @c command:1D00D56 $ ledger balance -f drewr3.dat @end smallexample @noindent which will print the balances of every account in your journal. @smallexample @c output:1D00D56 $ -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 @c command:06B2AD4 $ ledger balance -f drewr3.dat Auto MasterCard @end smallexample @smallexample @c output:06B2AD4 $ 5,500.00 Expenses:Auto $ -20.00 Liabilities:MasterCard -------------------- $ 5,480.00 @end smallexample @noindent Note the implicit logical or 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 (PCRE) in nearly any place 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 containing @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 @c command:validate $ ledger balance Expenses:Auto:Fuel and @@Chevron @end smallexample @smallexample @c command:validate $ ledger balance --limit 'account=~/Expenses:Auto:Fuel/ and payee=~/Chevron/' @end smallexample @noindent will show you the amount expended on gasoline at Chevron. The second example is the first example of the very powerful 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 @c command:validate $ 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 allows you to see only what you want, or interface Ledger with other programs. For examples and details, @pxref{Format Strings} and @ref{Asset Allocation}. @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 @c command:validate $ 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 @c command:validate $ 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 @c command:validate $ 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 @c command:validate $ 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 reporting the overall total, too: @smallexample @c command:validate $ 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 your 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% Domestic equity? 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 @c input:582C8C2 = 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 2015-01-01 Buy VIFSX Assets:Broker 100 VIFSX Assets:Cash $-10000 2015-01-01 Buy VTHRX Assets:Broker 10 VTHRX Assets:Cash $-10000 2015-01-01 Buy VBMFX Assets:Broker 1 VBMFX Assets:Cash $-10000 @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 @c command:582C8C2 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 Which yields: @smallexample @c output:582C8C2 Allocation 100.00% $30000 Bonds/Cash 39.90% $11970 Equities 60.10% $18030 Domestic 86.69% $15630 Global 13.31% $2400 @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 gives 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 the ``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 predicate limits the report to postings whose amount is greater than or equal to $0.01 (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 though those transactions from before 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 account 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, which makes it 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 @command{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 prints the desired ledger transactions in a csv format suitable for importing 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 prints Ledger transactions. Many banks offer csv file downloads. Unfortunately, the file formats, aside from the commas, are all different. The ledger @command{convert} command tries to help as much as it can. Your bank's 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 767406,12/13/2011,"Deposit","CASH DEPOSIT",,45.00,00001646.89,, 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 contain these case-insensitive strings @code{date}, @code{posted}, @code{code}, @code{payee} or @code{desc} or @code{description}, @code{amount} or @code{credit}, @code{debit}, @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,debit,credit,,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, but is very amenable to scripting. If your csv has only one amount column with opposite signs for credits and debits, this is also supported. For example, the first fiew lines of the above account could also be in the following format: @smallexample ,date,payee,note,credit,,code, 767406,12/13/2011,"Deposit","CASH DEPOSIT",45.00,00001646.89,, 767718,12/13/2011,"Withdrawal","ACE HARDWARE 16335 S HOUGHTON RD",-8.80,00001640.04,, @end smallexample 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,debit,credit,,code, @end smallexample Ledger will include @samp{; transid: 767718} in the first transaction from the file above. @findex --invert @findex --auto-match @findex --account @var{STR} @findex --rich-data The @command{convert} command accepts four options. They are @option{--invert} which inverts the amount, @option{--auto-match} which automatically matches an account from the Ledger journal for every CSV line, @option{--account @var{STR}} which you can use to specify the account to balance against, and @option{--rich-data} which stores additional tag/value pairs. Using the two first lines of the above csv file, @smallexample @c file:01B0350 ,date,payee,note,debit,credit,balance,code, 767406,12/13/2011,"Deposit","CASH DEPOSIT",,45.00,00001646.89,, 767718,12/13/2011,"Withdrawal","ACE HARDWARE 16335 S HOUGHTON RD",8.80,,00001640.04,, @end smallexample and launching the below command, @smallexample @c command:01B0350,with_file:download.csv $ ledger convert download.csv --input-date-format "%m/%d/%Y" \ --invert --account Assets:MyBank --rich-data \ --file sample.dat --now=2012/01/13 @end smallexample you will get the result: @smallexample @c output:01B0350 2011/12/13 * Deposit ;CASH DEPOSIT ; balance: 00001646.89 ; CSV: 767406,12/13/2011,"Deposit","CASH DEPOSIT",,45.00,00001646.89,, ; Imported: 2012/01/13 ; UUID: ce0b7d42b02ce5eaf0d828c3b1028041fd09494c Expenses:Unknown -45 Assets:MyBank 2011/12/13 * Withdrawal ;ACE HARDWARE 16335 S HOUGHTON RD ; balance: 00001640.04 ; CSV: 767718,12/13/2011,"Withdrawal","ACE HARDWARE 16335 S HOUGHTON RD",8.80,,00001640.04,, ; Imported: 2012/01/13 ; UUID: 0aaf85911adc447ea2d5377ff6a60d6b2940047f Expenses:Unknown 8.8 Assets:MyBank @end smallexample The three added metadata are: @samp{CSV} as the original line from csv file, @samp{Imported} as the date when the csv file was imported into Ledger, and @samp{UUID} as a checksum of original csv line. If an entry with the same @samp{UUID} tag is already included in the normal ledger file (specified via @option{--file @var{FILE} (-f)} or via the environment variable @env{LEDGER_FILE}) this entry will not be printed again. In the output above, the account is @samp{Expenses:Unknown} for CSV lines. You can use the @option{--auto-match} option to automatically match an account from your Ledger journal. 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 @c input:validate 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 prints 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 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 application 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 @uref{https://orgmode.org/worg/org-contrib/babel/, 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 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 least 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{<>}. 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{<>} and @code{<>} lines. @smallexample #+name: balance #+begin_src ledger :cmdline bal :noweb yes <> <> #+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 <> <> #+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 <> <> #+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 <> <> #+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 an 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 on 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 multiple 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 ... ... ...... @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 one transaction and contains a series of one or more postings: @smallexample 2004/03/01 100 John Wiegley ... ... ...... @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 Expenses:Computer:Hardware $ 90.00 @end smallexample This is a basic posting. It may also 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 true @end smallexample The format of an integer value is the numerical value surrounded by an @code{integer} tag, for example: @smallexample 12036 @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 $ 90.00 @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 $ 90.00 DM 200.00 @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 so 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} command 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} command 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 @c command:validate $ ledger payees @@Nic @end smallexample @smallexample 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} command 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 simplifies 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 @c input:03ACB97 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 eaten 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 @c command:03ACB97 $ ledger xact 2004/4/9 viva food 11 tips 2.50 @end smallexample This produces the following output: @smallexample @c output:03ACB97 2004/04/09 Viva Italiano Expenses:Food $11.00 Expenses:Tips $2.50 Liabilities:MasterCard @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 @command{stats query} Provide summary information about all the postings matching query. @smallexample $ ledger stats @end smallexample @itemize @bullet @item Time range of all matching postings @item Unique accounts @item Postings total @item Uncleared postings @item Days since last posting @item Posts in the last 7 days @item Posts in the last 30 days @item Posts this month @end itemize @node @command{select}, , @command{stats}, Reports about your Journals @subsection @command{select} @findex select @command{select query} The Command @command{select query} allows generation of SQL-like queries, e.g., List all postings matching the qurty. This command allows to generate SQL-like queries, e.g.: @smallexample ledger select date,amount from posts where account=~/Income/ @end smallexample @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 into 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 @c command:validate $ ledger bal rent food movies payee freddie @end smallexample @noindent or @smallexample @c command:validate $ 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 @command @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 transactions in a format readable by ledger. @item xml Produce XML output of the register command. @item lisp @itemx emacs Produce s-expression output, suitable for Emacs. @item equity Print account balances as transactions. @item prices Print price history for matching commodities. @item pricedb Print price history for matching commodities in a format readable by ledger. @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 @option @item --help @itemx -h Display the man page for @file{ledger}. @item --version Print version information and exit. @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 an options file. @item --import @var{FILE} Import @var{FILE} as Python module. @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 @option @item --current @itemx -c Display only transactions on or before the current date. @item --begin @var{DATE} @itemx -b @var{DATE} Limit the processing to transactions on or after @var{DATE}. @item --end @var{DATE} @itemx -e @var{DATE} Limit the processing to transactions before @var{DATE}. @item --period @var{PERIOD_EXPRESSION} @itemx -p @var{PERIOD_EXPRESSION} Limit the processing to transactions in @var{PERIOD_EXPRESSION} (see @ref{Period Expressions}). @item --period-sort @var{VEXPR} Sort postings within each period according to @var{VEXPR}. @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 ones. @item --related @itemx -r Display related postings. @item --budget Display how close your postings meet your budget. @item --add-budget Show unbudgeted postings. @item --unbudgeted Show only unbudgeted postings. @item --forecast-while @var{VEXPR} @itemx --forecast @var{VEXPR} Project balances into the future. @item --limit @var{EXPR} @itemx -l @var{EXPR} Limit which postings are used in calculations by @var{EXPR}. @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 @option @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. This only works in conjunction with @option{--strict} or @option{--pedantic}. @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 @option @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 the report. @item --weekly @itemx -W Report posting totals by week. @item --quarterly Report posting totals by quarter. @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 --no-pager Direct output to stdout, avoiding pager program. @item --average @itemx -A Report the average posting value. @item --deviation @itemx -D Report each posting's 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 the date and value columns 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 the date and total columns 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 postings that meet the criteria 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 the reporting format for various reports. @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 @option @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 postings together, similar to the balance report. @end ftable @node Commodity Reporting, , Grouping Options, Command-Line Quick Reference @subsection Commodity Reporting @ftable @option @item --price-db @var{FILE} Use @file{FILE} for retrieving stored commodity prices. @item --price-exp @var{INT} @itemx --leeway @var{INT} @itemx -Z @var{INT} Set expected freshness of prices in @var{INT} minutes. @item --download @itemx -Q Download quotes using the script named @file{getquote}. @c FIXME: The option doesn't exist currently. @c @item --getquote @var{FILE} @c Sets the 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 or 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 reports 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 @option @item --args-only Ignore all environment and init-file settings and use only command-line arguments to control Ledger. Useful for debugging or testing small journal files not associated with your main financial database. @item --debug @var{CODE} @value{FIXME:UNDOCUMENTED} If ledger has been built with debug options this will provide extra data during the run. @item --help @itemx -h Display the man page for @file{ledger}. @item --init-file @var{FILE} Specify the location of the init file. By default, @file{$XDG_CONFIG_HOME}, @file{~/.config/ledger/ledgerrc}, @file{~/.ledgerrc} and @file{./.ledgerrc} are tried in order. @item --options Display the options in effect for this Ledger invocation, along with their values and the source of those values, for example: @smallexample @c command:A9349E4,with_input:03ACB97 $ ledger --options bal --cleared @end smallexample @smallexample @c output:A9349E4 =============================================================================== [Global scope options] --args-only --args-only [Session scope options] --file = A9349E4.dat --file [Report scope options] --cleared --cleared --columns = 80 --columns --limit = cleared --cleared =============================================================================== $15.00 Expenses $12.45 Food $2.55 Tips $-15.00 Liabilities:MasterCard -------------------- 0 @end smallexample @noindent For the source column, a value starting with a @samp{-} or @samp{--} indicated the source was a command-line argument. If the entry starts with a @samp{$}, 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} Enable tracing. The @var{INT} specifies the level of trace desired. @item --verbose @itemx -v 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 Verify that every constructed object is properly destructed. This is for debugging purposes only. @item --version Print version information and exit. @end ftable @node Session Options, Report Options, Global Options, Detailed Option Description @subsection Session Options Options for Ledger reports 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 @option @item --check-payees Enable strict and pedantic checking for payees as well as accounts, commodities and tags. This only works in conjunction with @option{--strict} or @option{--pedantic}. @item --day-break Break up @command{register} report of @ref{timelog} entries that span multiple days by day. @c see test/baseline/opt-day-break.dat @c @smallexample @c input: @c i 2015/ @c @end smallexample @c @smallexample @c command: @c $ ledger reg --day-break @c @end smallexample @c @smallexample @c output: @c @end smallexample @item --decimal-comma Direct Ledger to parse journals using the European standard comma as a decimal separator, not the usual period. @item --download @itemx -Q Direct Ledger to download prices. @c using the script defined via the option @c @option{--getquote @var{FILE}}. @item --file @var{FILE} @itemx -f @var{FILE} Specify the input @file{FILE} for this invocation. @c FIXME: The option doesn't exist currently. @c @item --getquote @var{FILE} @c @cindex getquote @c @cindex download prices @c Tell ledger where to find the user defined script to download prices @c 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 --no-aliases Ledger does not expand any aliases if this option is specified. @item --pedantic Accounts, tags or commodities not previously declared will cause errors. @item --permissive Quiet balance assertions. @item --price-db @var{FILE} Specify the location of the price entry data file. @item --price-exp @var{INT} @itemx --leeway @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 --strict Ledger normally silently accepts any account or commodity in a posting, even if you have misspelled a commonly used one. The option @option{--strict} changes that behavior. While running with @option{--strict}, Ledger interprets all cleared transactions as correct, and if it encounters 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 --recursive-aliases Normally, ledger only expands aliases once. With this option, ledger tries to expand the result of alias expansion recursively, until no more expansions apply. @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{VEXPR} Set a global value expression annotation. @c needs example @end ftable @node Report Options, Basic options, Session Options, Detailed Option Description @subsection Report Options Options for Ledger reports 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 @option @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 tack @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, ignoring all automated or virtual transactions. @item --add-budget Show only unbudgeted 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 date 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 When generating a ledger transaction from a CSV file using the @command{convert} command, automatically match an account from the Ledger journal. @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 --average-lot-prices Report the average price at which each commodity was purchased in a balance report. @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 Reduce convertible commodities down the bottom of the conversion, e.g. display time in seconds. This also applies to custom commodity conversions (@pxref{Commodity equivalences}). @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 @c command:validate $ ledger reg Expenses --begin Dec --bold-if "amount>100" @end smallexample @noindent list all transactions since the beginning of December and print in bold any posting greater than $100. @item --budget Only display budgeted items. In a register report this displays transactions 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(get_at(display_total, 0)), 12, -1, true, color))" " %(justify(-scrub(get_at(display_total, 1)), 12, " " 12 + 1 + 12, true, color))" " %(justify(scrub(get_at(display_total, 1) + " " get_at(display_total, 0)), 12, " " 12 + 1 + 12 + 1 + 12, true, color))" " %(ansify_if(" " justify((get_at(display_total, 1) ? " " (100% * quantity(scrub(get_at(display_total, 0)))) / " " -quantity(scrub(get_at(display_total, 1))) : 0), " " 5, -1, true, false)," " magenta if (color and get_at(display_total, 1) and " " (abs(quantity(scrub(get_at(display_total, 0))) / " " quantity(scrub(get_at(display_total, 1)))) >= 1))))" " %(!options.flat ? depth_spacer : \"\")" "%-(ansify_if(partial_account(options.flat), blue if color))\n" "%/%$1 %$2 %$3 %$4\n%/" "%(prepend_width ? \" \" * int(prepend_width) : \"\")" "------------ ------------ ------------ -----\n" @end smallexample @item --by-payee @itemx -P Group the register report by payee. @item --cleared @itemx -C Consider only transactions that have been cleared for display and calculation. @item --cleared-format @var{FORMAT_STRING} @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 accounts in an account tree. With @option{--collapse} it prints 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 if the terminal 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 @command{commodities}, @command{accounts} or @command{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 the format ledger should use to read and 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{DATETIME_FORMAT} Specify the format ledger should use to print datetimes. @item --dc Display register or balance in debit/credit format If you use @option{--dc} with either the @command{register} (reg) or @command{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 displayed accounts in balance and register reports. Any accounts of greater depth are folded into their parent at the specified level. For example with @samp{--depth 2} the account @samp{Expenses:Entertainment} would be folded into @samp{Expenses:Entertainment:Dining} for display. Importantly, 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 only lines that satisfy the expression @var{EXPR}. @item --display-amount @var{EXPR} Apply a transformation to the @emph{displayed} amount. This happens after calculations occur. @item --display-total @var{EXPR} Apply a transformation to the @emph{displayed} total. This happens after calculations occur. @item --dow @itemx --days-of-week Group transactions by the day of the week. @smallexample @c command:validate $ 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 and in average calculations. @item --end @var{DATE} Specify the end @var{DATE} for a transaction to be considered in the report. All transactions on or after this date are ignored. @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 Report beginning and ending of periods by the date of the first and last posting occurring in that period. @item --exchange "@var{COMMODITY} [, @var{COMMODITY}, ...]" @itemx -X "@var{COMMODITY} [, @var{COMMODITY}, ...]" Display values in terms of the given @var{COMMODITY}. If multiple commodities are given, values in a listed commodity will remain as-is, and others will be displayed in the first listed commodity they can be converted to. @smallexample $ ledger balance assets @end smallexample @smallexample 100 EUR 100 PHP 100 USD Assets 100 EUR EUR Bank 100 PHP PHP Bank 100 USD USD Bank -------------------- 100 EUR 100 PHP 100 USD @end smallexample @smallexample $ ledger balance assets --exchange PHP @end smallexample @smallexample 11382 PHP Assets 5801 PHP EUR Bank 100 PHP PHP Bank 5481 PHP USD Bank -------------------- 11382 PHP @end smallexample @smallexample $ ledger balance assets --exchange "PHP, EUR" @end smallexample @smallexample 100 EUR 5581 PHP Assets 100 EUR EUR Bank 100 PHP PHP Bank 5481 PHP USD Bank -------------------- 100 EUR 5581 PHP @end smallexample The latest available price is used. The syntax @option{-X @var{COMMODITY1}:@var{COMMODITY2}} displays values in @var{COMMODITY1} in terms of @var{COMMODITY2} using the latest available price, but will not automatically convert any other commodities to @var{COMMODITY2}. Multiple @option{-X} arguments may be used on a single command-line (as in @option{-X COMMODITY1:COMMODITY2 -X COMMODITY3:COMMODITY2}), which is particularly useful for situations where many prices are available for reporting in terms of @var{COMMODITY2}, but only a few should be displayed that way. @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 TTYs 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 into 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 transactions 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 separates the report sections of a grouped report. Only has an effect with a @option{--group-by @var{EXPR}} register report. @smallexample @c command:validate $ ledger reg Expenses --group-by "payee" --group-title-format "------------------------ %-20(value) ---------------------\n" @end smallexample @smallexample ------------------------ 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 Value commodities at the time of their acquisition. @item --immediate Evaluate calculations immediately rather than lazily. @item --inject Use @code{Expected} amounts in calculations. In case you know what amount a transaction should be, but the actual transaction has the wrong value you can use metadata to specify the expected amount: @smallexample @c input:validate 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 @var{EXPR} are considered in calculations and for display. @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 Preserve the uniqueness of commodities so they aren't merged during reporting without printing the lot annotations. @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-aliases Aliases are completely ignored. @item --no-color Suppress any color TTY output. @item --no-pager Direct output to stdout, avoiding pager program. @item --no-revalued Stop Ledger from showing @code{} postings. This option is useful in combination with the @option{--exchange} or @option{--market} option. @item --no-rounding Don't output @samp{} postings. Note that this will cause the running total to often not add up! Its 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 you want to 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} Direct output to @var{FILE} pager program. @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 to @var{INT}. @item --pending Use only postings that are marked pending. @item --percent @itemx -% Calculate the percentage value of each account in balance reports. Only works for accounts 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 @command{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 @c command:validate $ ledger bal Fuel --pivot "Car" --period "this year" @end smallexample @smallexample $ 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} Set the format expected for the historical price file. @item --prices-format @var{FORMAT_STRING} Set the format for the @command{prices} report. @item --primary-date @itemx --actual-dates Show primary dates for all calculations (@pxref{Effective Dates}). @item --quantity @itemx -O Report commodity totals (this is the default). @item --quarterly Synonym for @samp{--period "quarterly"}. @item --raw In the @command{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. This 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} Define the output format for the @command{register} report. @item --related In a @command{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 Report discrepancy in values for manual reports by inserting @code{} postings. This is implied when using the @option{--exchange} or @option{--market} option. @item --revalued-only Show only @code{} postings. @item --revalued-total @var{FIXME} Display the sum of the revalued postings as the running total, which serves to show unrealized capital in a gain/losses report. @item --rich-data @itemx --detail When generating a ledger transaction from a CSV file using the @command{convert} command, add CSV, Imported, and UUID metadata. @item --seed @var{INT} Set the random seed to @var{INT} for the @code{generate} command. Used as part of development testing. @item --sort @var{VEXPR} @itemx -S @var{VEXPR} Sort the @command{register} report based on the value expression given to sort. @item --sort-all @var{FIXME} @value{FIXME:UNDOCUMENTED} @item --sort-xacts @var{VEXPR} @itemx --period-sort @var{VEXPR} Sort the postings 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 Cause all transactions in a @command{register} report to be collapsed into a single, subtotaled transaction. @item --tail @var{INT} @itemx --last @var{INT} Report only the last @var{INT} entries. Only useful in a @command{register} report. @item --time-report Add two columns to the balance report to show the earliest checkin and checkout times for timelog entries. @item --total @var{VEXPR} @itemx -T @var{VEXPR} Define a value expression used to calculate the total in reports. @item --total-data @itemx -J Show only dates and totals to format the output for plots. @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 Show only unbudgeted postings. @item --uncleared @itemx -U Use only uncleared transactions in calculations and reports. @item --unrealized Show generated unrealized gain and loss accounts in the balance report. @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 init file to change the default. @item --unrealized-losses @var{STR} Allow the user to specify what account name should be used for unrealized losses. Defaults to @samp{"Equity:Unrealized Losses"}. Often set in one's init file to change the default. @item --unround Perform all calculations without rounding and display results to full precision. @item --values Shows the values used by each tag when used in combination with the @command{tags} command. @item --weekly @itemx -W Synonym for @samp{--period "weekly"}. @item --wide Let the register report use 132 columns instead of 80 (the default). 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 @option @item --help @itemx -h Display the man page for @file{ledger}. @item --version 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{-} which is a synonym for @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 on the command-line, but put each option on its own line. Here is an example init file: @smallexample @c input:validate --price-db ~/finance/.pricedb --wide ; ~/.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 @option @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. @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 details on 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: @c TODO: the parameter to --period-sort was -At, which doesn't seem to work any longer @smallexample @c command:validate $ ledger -M --period-sort total 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 by automated transactions. @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 @c input:94C5675 2004/03/20 Safeway Expenses:Food $65.00 Expenses:Cash $20.00 Assets:Checking $-85.00 @end smallexample And the register command was: @smallexample @c command:94C5675 $ ledger -f example.dat -r register food @end smallexample The following would be printed, showing the postings related to the posting that matched: @smallexample @c output:94C5675 04-Mar-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 unbudgeted 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] @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 @option @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 periods, use @option{--period}. @c TODO end this sentence @item --period @var{PERIOD_EXPRESSION} Option described above. @item --dow Report posting 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 "-abs(total)"} in the @command{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 @var{FILE} 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 --no-pager Tell Ledger to @emph{not} pass its output to a pager program; useful when a pager is set by default. @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 prints 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 prints nothing but the date and total columns, without commodities. @item --display @var{EXPR} @itemx -d @var{EXPR} Limit which postings or accounts are 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 @c command:validate $ 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 @c command:validate $ 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 init file (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 @option @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 @c input:validate ; 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 --leeway @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 @option @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} [, @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 @c input:validate = 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 @c input:validate = 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 Deutsche Mark to Euro. Or how about never re-valuating commodities used in Expenses, since they cannot have a different future value: @smallexample @c input:validate = /^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. @code{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 @c input:validate = 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 @c input:validate 2010-12-26 Example Expenses:Food $20 ; Just to be silly, always valuate *these* $20 as 30 DM, no matter what ; the user asks for with -V or -X ; VALUE:: 30 DM Assets:Cash @end smallexample This example demonstrates that your value expression should be as symbolic as possible, using terms like 'amount' and 'date', rather than specific amounts and dates. Also, you should pass the amount along to the function 'market' so it can be further revalued if the user has asked for a specific currency. Or, if it better suits your accounting, you can be less symbolic, which allows you to report most everything in EUR if you use @samp{-X EUR}, except for certain accounts or postings which should always be valuated in another currency. For example: @c TODO is this example missing the actual line to get the effect? @c it looks like it only contains a match, but no effect @smallexample @c input:validate = /^Assets:Brokerage:CAD$/ ; 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} [, @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 @command{register} report, use the value of that commodity on the date of the posting being reported, with a @samp{} posting added at the end if today's value is different from the value of the last posting. @item Balance Report For the @command{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. Finally, sometimes, you may seek to only report one (or some subset) of the commodities in terms of another commodity. In this situation, you can use the syntax @option{--exchange @var{COMMODITY1}:@var{COMMODITY2}} to request that ledger always display @var{COMMODITY1} in terms of @var{COMMODITY2}, but you want no other commodities to be automatically displayed in terms of @var{COMMODITY2} without additional @option{--exchange} options. For example, if you wanted to report EUR and BTC in terms of USD, but report all other commodities without conversion to USD, you could use: @option{--exchange EUR:USD --exchange BTC:USD}. @node Environment variables, , Commodity reporting, Detailed Option Description @subsection Environment variables Every option to ledger may be set using an environment variable if the option has a long name. For example setting the environment variable @samp{@env{LEDGER_DATE_FORMAT}="%d.%m.%Y"} will have the same effect as specifying @samp{@option{--date-format} '%d.%m.%Y'} 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} one option per line, for example: @smallexample @c input:validate --pager /bin/cat --date-format %d.%m.%Y @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. Ledger's end dates are always exclusive, imagine the date is followed by 00:00:00 time. They are instants in time not entire days. 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 since @end smallexample The end time can be either of: @smallexample to until @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 in @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 periodic 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 @c input:validate ~ 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 periodic transactions give the usual monthly expenses, as well as one typical yearly expense. For help on finding out what your average monthly expenses are for any category, use a command like: @smallexample @c command:validate $ ledger -p "this year" --monthly --average register ^expenses @end smallexample The reported totals are the current year's average for each account. Once these periodic 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 @c command:validate $ ledger --monthly register ^expenses @end smallexample To see the same report balanced against your budget, use: @smallexample @c command:validate $ 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 unbudgeted expenses using @option{--unbudgeted}: @smallexample @c command:validate $ 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 periodic transactions as are used for budgeting. An example forecast report can be generated with: @smallexample @c command:validate $ ledger --file drewr3.dat --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 shown, to inform you what the total afterwards would be. Forecasting can also be used with the @command{balance} report, but by date only, and not against the running total: @smallexample @c command:validate $ ledger --forecast "d<[2010]" bal ^assets ^liabilities @end smallexample @node Time Keeping, Value Expressions, Budgeting and Forecasting, Top @chapter Time Keeping @findex --day-break @anchor{timelog} Ledger directly supports ``timelog'' entries, which have this form: @smallexample @c input:validate 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 check-in and check-out 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 @file{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} characters count as Ledger ``directives'', and are accepted anywhere that ordinary transactions are valid. @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 @c command:validate $ ledger -d "d>[this month]" register checking @end smallexample The advantage of 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 @c command:validate $ 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 @command{register} and @command{print} commands, these variables relate to individual postings, and sometimes the account affected by a posting. For the @command{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 @command{register} report, @option{--amount @var{EXPR} (-t)} changes the value column; in a @command{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 @itemx date A posting's date, as the number of seconds past the epoch. This is always ``today'' for an account. @item aux_date A posting's aux date @item a @itemx amount 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 depth The depth (``level'') of an account. If an account has one parent, its depth is one. @item n The index of a posting, or the count of postings affecting an account. @item X @itemx cleared @samp{1} if a posting's transaction has been cleared, @samp{0} otherwise. @item uncleared @samp{1} if a posting's transaction state is uncleared, @samp{0} otherwise. @item pending @samp{1} if a posting's transaction state is pending, @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. @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 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 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{!}) @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 expr "amount == COMMODITY AMOUNT" The amount can be any kind of amount supported by ledger, with or without a commodity. Use this for decimal values. @item /REGEX/ @itemx expr account =~ /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 expr payee =~ /REGEX/ A regular expression that matches against a transaction's payee name. @item %/REGEX/ @itemx expr has_tag(/REGEX/) @itemx expr has_tag('TAG') A regular expression (REGEX) or string (TAG) that checks for the tags of a transaction. @item expr has_meta(/REGEX/) @itemx expr has_meta('TAG') A regular expression (REGEX) or string (TAG) that checks for the metadata key of a transaction. @item expr tag(REGEX) =~ /REGEX/ A regular expression that matches a transaction's tags against its values. @item expr date =~ /REGEX/ Useful for specifying a date in plain terms. For example, you could say @samp{expr date =~ /2014/}. @item expr comment =~ /REGEX/ A regular expression that matches against a posting's comment field. This searches only a posting's field, not the transaction's note or comment field. For example, @code{ledger reg "expr" "comment =~ /landline/"} will match: @smallexample @c input:validate 2014/1/29 Phone bill Assets:Checking $50.00 Expenses:Phone $-50.00 ; landline bill @end smallexample but will not match: @smallexample @c input:validate 2014/1/29 Phone bill ; landline bill ; landline bill Assets:Checking $50.00 Expenses:Phone $-50.00 @end smallexample To match the latter, use @samp{ledger reg "expr" "note =~ /landline/"} instead. @item expr note =~ /REGEX/ A regular expression that matches against a transaction's note field. This searches all comments in the transaction, including comments on individual postings. Thus, @samp{ledger reg "expr" "note =~ /landline/"} will match all the three examples below: @smallexample @c input:validate 2014/1/29 Phone bill Assets:Checking $50.00 Expenses:Phone $-50.00 ; landline bill @end smallexample @smallexample @c input:validate 2014/1/29 Phone bill ; landline bill Assets:Checking $50.00 Expenses:Phone $-50.00 @end smallexample @smallexample @c input:validate 2014/1/29 Phone bill ; landline bill Assets:Checking $50.00 Expenses:Phone $-50.00 @end smallexample @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 expr base =~ /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 expr code =~ /REGEX/ A regular expression that matches against the transaction code (the text that occurs between parentheses before the payee). @item expr any(KEYWORD =~ /REGEX/) The @command{any} keyword is used to specify that at least one posting of the transaction must match the expression in brackets. For example, @samp{ledger -f d reg expr "any(account =~ /Assets:/)"} can be used to display all transactions which involve at least one @samp{Assets:} account. @item expr all(KEYWORD =~ /REGEX/) The @command{all} keyword is used to specify that all postings of a transactions must match the expression in brackets. For example, @samp{ledger -f d reg expr "all(account =~ /Assets:/)"} can be used to display all transactions where all accounts are @samp{Assets:}. @end table The @command{query} command can be used to see how Ledger interprets your query. This can be useful if you are not getting the results you expect (@pxref{Pre-Commands}). @menu * Miscellaneous:: @end menu @node Miscellaneous, , Complex expressions, Complex expressions @subsection Miscellaneous The following Ledger journal data (saved as @file{expr.dat}) is used to explain the behaviour of the functions and variables below: @anchor{expr.dat} @smallexample @c input:3406FC1 2015/01/16 * (C0D3) Payee Assets:Cash ¤ -123,45 ; Payee: PiggyBank Expenses:Office Supplies @end smallexample @defun abs value @defunx U value Return the absolute value of the given @var{value}, e.g. @var{amount}. @smallexample @c command:3406FC1 $ ledger -f expr.dat --format "%(account) %(abs(amount))\n" reg assets @end smallexample @smallexample @c output:3406FC1 Assets:Cash ¤ 123,45 @end smallexample @end defun @defun amount_expr Return the calculated amount of the posting according to the @option{--amount} option. @end defun @defun ansify_if value color bool Render the given @var{expression} as a string, applying the proper ANSI escape codes to display it in the given @var{color} if @var{bool} is true. It typically checks the value of the option @option{--color}. Since ANSI escape codes include non-printable character sequences, such as escape @kbd{^[} the following example may not appear as the final result on the command-line. @smallexample @c command:4D836EE,with_input:3406FC1 $ ledger -f expr.dat --format "%(ansify_if(account, blue, options.color))\n" reg @end smallexample @smallexample @c output:4D836EE Assets:Cash Expenses:Office Supplies @end smallexample @end defun @defun ceiling value Return the next integer of @var{value} toward @math{+}infinity. @smallexample @c command:FF9C18C,with_input:3406FC1 $ ledger -f expr.dat --format "%(account) %(ceiling(amount))\n" reg @end smallexample @smallexample @c output:FF9C18C Assets:Cash ¤ -123,00 Expenses:Office Supplies ¤ 124,00 @end smallexample @end defun @defvar code Return the transaction code, the string between the parenthesis after the date. @smallexample @c command:46FCFD3,with_input:3406FC1 $ ledger -f expr.dat --format "%(account) %(code)\n" reg assets @end smallexample @smallexample @c output:46FCFD3 Assets:Cash C0D3 @end smallexample @end defvar @defvar commodity Return the commodity of the posting amount. @end defvar @smallexample @c command:2CD27D7,with_input:3406FC1 $ ledger -f expr.dat --format "%(account) %(commodity)\n" reg @end smallexample @smallexample @c output:2CD27D7 Assets:Cash ¤ Expenses:Office Supplies ¤ @end smallexample @defvar date @defvarx d Return the date of the posting. @end defvar @smallexample @c command:67EBA45,with_input:3406FC1 $ ledger -f expr.dat --format "%(date) %(account)\n" reg assets @end smallexample @smallexample @c output:67EBA45 2015/01/16 Assets:Cash @end smallexample @defvar display_amount @defvarx t @value{FIXME:UNDOCUMENTED} @end defvar @c FIXME @defvar display_total @defvarx T @value{FIXME:UNDOCUMENTED} @end defvar @defun floor value Return the next integer of @var{value} toward @math{-}infinity. @smallexample @c command:4FDC7C5,with_input:3406FC1 $ ledger -f expr.dat --format "%(account) %(floor(amount))\n" reg @end smallexample @smallexample @c output:4FDC7C5 Assets:Cash ¤ -124,00 Expenses:Office Supplies ¤ 123,00 @end smallexample @end defun @defun format string Evaluate @var{string} as format just like the @option{--format} option. @end defun @defun format_date date format Return the @var{date} as a string using @var{format}. See @code{strftime (3)} for format string details. @smallexample @c command:9605B13,with_input:3406FC1 $ ledger -f expr.dat --format "%(format_date(date, '%A, %B %d. %Y'))\n" reg assets @end smallexample @smallexample @c output:9605B13 Friday, January 16. 2015 @end smallexample @end defun @defun format_datetime datetime format Return the @var{datetime} as a string using @var{format}. Refer to @code{strftime (3)} for format string details. @end defun @defun get_at sequence index Return the value in @var{sequence} at @var{index}. The first element is @var{index} 0. @value{InternalUseOnly} @end defun @defun is_seq value Return true if @var{value} is a sequence. @value{InternalUseOnly} @end defun @defun join value Replace all newlines in @var{value} with @code{\n}. @end defun @defun justify value first_width latter_width right_justify colorize Right or left justify the string representing @var{value}. The width of the field in the first line is given by @var{first_width}. For subsequent lines the width is given by @var{latter_width}. If @var{latter_width=-1}, then @var{first_width} is used for all lines. If @var{right_justify=true} then the field is right justified within the width of the field. If it is @var{false}, then the field is left justified and padded to the full width of the field. If @var{colorize} is true, then ledger will honor color settings. @smallexample @c command:082FB27,with_input:3406FC1 $ ledger -f expr.dat --format "»%(justify(account, 30, 30, true))«\n" reg @end smallexample @smallexample @c output:082FB27 » Assets:Cash« » Expenses:Office Supplies« @end smallexample @end defun @defun market value datetime @defunx P Return the price of @var{value} at @var{datetime}. Note that @var{datetime} must be surrounded by brackets in order to be parsed correctly, e.g. @code{[2012/03/23]}. @end defun @defun nail_down @value{FIXME:UNDOCUMENTED} @end defun @defvar now @defvarx m Return the current datetime. @end defvar @defvar options A variable that allows access to the values of the given command-line options using the long option names, e.g. to see whether @option{--daily} or @option{-D} was given use @code{option.daily}. @smallexample @c command:C1FC7A7,with_input:3406FC1 $ ledger -f expr.dat -X $ -D --format "%(options.daily) %(options.exchange)\n" reg assets @end smallexample @smallexample @c output:C1FC7A7 true $ @end smallexample @end defvar @defun percent value_a value_b Return the percentage of @var{value_a} in relation to @var{value_b} (used as 100%) @smallexample @c command:04959BF,with_input:3406FC1 $ ledger -f expr.dat --format "%(percent(amount, 200))\n" reg @end smallexample @smallexample @c output:04959BF -61.73% 61.73% @end smallexample @end defun @defun print value Print @var{value} to stdout. @value{InternalUseOnly} @end defun @defun quantity value Return the quantity of @var{value} for values that have a per-unit cost. @end defun @defun quoted expression Surround @var{expression} with double quotes. If expression contains a double quote, it will be escaped with a backslash. @smallexample @c command:EAD8AA7,with_input:3406FC1 $ ledger -f expr.dat --format "%(quoted(account)) %(quoted(amount))\n" reg @end smallexample @smallexample @c output:EAD8AA7 "Assets:Cash" "¤ -123,45" "Expenses:Office Supplies" "¤ 123,45" @end smallexample @end defun @defun quoted_rfc expression Similar, except an embedded double quote would be escaped by preceding it with another double quote, as prescribed by RFC 4180. @end defun @defun round @value{FIXME:UNDOCUMENTED} @end defun @defun rounded @value{FIXME:UNDOCUMENTED} @end defun @defun roundto value n Return @var{value} rounded to @var{n} digits. Does not affect formatting. @smallexample @c command:B4DFB9F,with_input:3406FC1 $ ledger -f expr.dat --format "%(account) %(roundto(amount, 1))\n" reg @end smallexample @smallexample @c output:B4DFB9F Assets:Cash ¤ -123,40 Expenses:Office Supplies ¤ 123,40 @end smallexample @end defun @defun scrub value Clean @var{value} using various transformations such as @code{round}, stripping value annotations, and more. @end defun @defun should_bold Return true if expression given to @option{--bold-if} evaluates to true. @value{InternalUseOnly} @end defun @defun strip value @defunx S Strip value annotation from @var{value}. @end defun @defun to_amount value Convert @var{value} to an amount. @value{InternalUseOnly} @end defun @defun to_balance value Convert @var{value} to a balance. @value{InternalUseOnly} @end defun @defun to_boolean value Convert @var{value} to a boolean. @value{InternalUseOnly} @end defun @defun to_date value Convert @var{value} to a date. @value{InternalUseOnly} @end defun @defun to_datetime value Convert @var{value} to a datetime. @value{InternalUseOnly} @end defun @defun to_int value @defunx int value Return the integer value for @var{value}. @smallexample @c command:0B0CBA1,with_input:3406FC1 $ ledger -f expr.dat --format "%(1 + to_int('1'))\n%(2,5 + int(2,5))\n" reg assets @end smallexample @smallexample @c output:0B0CBA1 2 4.5 @end smallexample @end defun @defun to_mask value Convert @var{value} to a mask. @value{InternalUseOnly} @end defun @defun to_sequence value Convert @var{value} to a sequence. @value{InternalUseOnly} @end defun @defun to_string value @defunx str value Convert @var{value} to a character string. @end defun @defvar today Return today's date. @end defvar @smallexample @c command:F2FDF4B,with_input:3406FC1 $ ledger -f expr.dat --now 2015/01/01 --format "%(today)\n" reg assets @end smallexample @smallexample @c output:F2FDF4B 2015/01/01 @end smallexample @defun top_amount @value{FIXME:UNDOCUMENTED} @end defun @defun total_expr Return the calculated total of the posting according to the @option{--total} option. @end defun @defun trim value Trim leading and trailing whitespace from @var{value}. @smallexample @c command:377BBAB,with_input:3406FC1 $ ledger -f expr.dat --format "»%(trim(' Trimmed '))«\n" reg assets @end smallexample @smallexample @c output:377BBAB »Trimmed« @end smallexample @end defun @defun truncated string total_len account_len Truncate @var{string} to @var{total_len} ensuring that each account is at least @var{account_len} long. @end defun @defun unround @value{FIXME:UNDOCUMENTED} @end defun @defun unrounded @value{FIXME:UNDOCUMENTED} @end defun @defun value_date @value{FIXME:UNDOCUMENTED} @end defun @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} For demonstration purposes the journal data from @ref{expr.dat} is used. The allowable expressions are: @table @code @item % Inserts a percent sign. @smallexample @c command:6F90EFC,with_input:3406FC1 $ ledger -f expr.dat --format "%%\n" reg assets @end smallexample @smallexample @c output:6F90EFC % @end smallexample @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. @smallexample @c command:494256E,with_input:3406FC1 $ ledger -f expr.dat --format "%12(5*O)\n" reg assets @end smallexample @smallexample @c output:494256E ¤ -617,25 @end smallexample @item [DATEFMT] Inserts the result of formatting a posting's date with a date format string, exactly like those supported by @code{strftime (3)}. For example: @samp{%[%Y/%m/%d %H:%M:%S]}. @item S Insert the path name of the file from which the transaction's data was read. Only sensible in a @command{register} report. @c Note: Unable to test this properly since the output depends on @c where the ledger source tree resides in the filesystem. @smallexample $ ledger -f ~/journal.dat --format "%S\n" reg assets @end smallexample @smallexample /home/jwiegley/journal.dat @end smallexample @item B Inserts the beginning character position of that transaction within the file. @smallexample @c command:2B669C9,with_input:3406FC1 $ ledger -f expr.dat --format "%B\n" reg assets @end smallexample @smallexample @c output:2B669C9 26 @end smallexample @item b Inserts the beginning line of that transaction within the file. @smallexample @c command:F6E356F,with_input:3406FC1 $ ledger -f expr.dat --format "%b\n" reg assets @end smallexample @smallexample @c output:F6E356F 2 @end smallexample @item E Inserts the ending character position of that transaction within the file. @smallexample @c command:0E55246,with_input:3406FC1 $ ledger -f expr.dat --format "%E\n" reg assets @end smallexample @smallexample @c output:0E55246 90 @end smallexample @item e Inserts the ending line of that transaction within the file. @smallexample @c command:A26F4C0,with_input:3406FC1 $ ledger -f expr.dat --format "%e\n" reg assets @end smallexample @smallexample @c output:A26F4C0 3 @end smallexample @item D Returns the date according to the default format. @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 code. This is the value specified between parentheses on the first line of the transaction. @smallexample @c command:C1CAAF3,with_input:3406FC1 $ ledger -f expr.dat --format "%C\n" reg assets @end smallexample @c Note: The output needs a space character at the end @c for this test to pass @smallexample @c output:C1CAAF3 (C0D3) @end smallexample @item P Inserts the payee related to a posting. @smallexample @c command:F41A9BB,with_input:3406FC1 $ ledger -f expr.dat --format "%P\n" reg assets @end smallexample @smallexample @c output:F41A9BB PiggyBank @end smallexample @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. @smallexample @c command:29A70DD,with_input:3406FC1 $ ledger -f expr.dat --format "%A\n" reg @end smallexample @smallexample @c output:29A70DD Assets:Cash Expenses:Office Supplies @end smallexample @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. @smallexample @c command:E6DC93A,with_input:3406FC1 $ ledger -f expr.dat --format "%N\n" reg assets @end smallexample @smallexample @c output:E6DC93A Payee: PiggyBank @end smallexample @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. @smallexample @c command:E80897D,with_input:3406FC1 $ ledger -f expr.dat --format "%P\n%/%A\n" reg @end smallexample @smallexample @c output:E80897D PiggyBank Expenses:Office Supplies @end smallexample @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 up to 10. @item %e day of the month (dd), no leading zero up to 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, e.g. 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 a 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{latter_width}. 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 the name of the ledger data file from whence the 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 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 versus Cooked:: * Queries:: * Embedded Python:: * Amounts:: @end menu @node Basic data traversal, Raw versus 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 Commodities that Amounts refer to. To 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 Transactions, Postings, and other objects related to your data. There are also AutomatedTransactions and PeriodicTransactions, 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 versus Cooked, Queries, Basic data traversal, Extending with Python @section Raw versus 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 @c input:validate = 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 @c input:validate 2012-03-01 KFC Expenses:Food $100 Assets:Credit @end smallexample While the @emph{cooked} form is: @smallexample @c input:validate 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 over 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 versus 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) A 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 down to the corresponding value expression, for example the input string @samp{cash} is translated to @samp{(account =~ /cash/)}. This is a convenience layer. @item Format strings Format strings let you interpolate value expressions into strings, 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 @code{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 and reporting on your data. @item Textual journal parser There is a textual parser, wholly contained in @file{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 @file{iterators.h} and @file{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 @code{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 any 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}, there are 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 called output modules. They are implemented just like a regular filter, but they don't have a ``next'' filter to pass the data 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 @c input:validate 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 is arbitrary, with no preferences implied, although you will find it useful to follow standard accounting practices (@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 @c input:validate 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 account 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 @c input:validate 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 @c input:validate 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 @c input:validate 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 amounts 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 @c input:validate 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 @c input:validate 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 sell units of the other commodity. In the fruit examples above, dollars are the primary commodity. This is decided by Ledger based on the placement of the commodity in the transaction: @smallexample @c input:validate 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 ensuring 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 takes 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 @option @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. Listed below are the available @var{CODES} to debug. You can provide multiple using a regex expression like "@code{(account.display|expr.calc)}". @multitable @columnfractions .32 .43 .27 @item @code{account.display} @tab @code{draft.xact} @tab @code{option.names} @item @code{account.sorted} @tab @code{expr.calc} @tab @code{org.next_amount} @item @code{amount.commodities} @tab @code{expr.compile} @tab @code{org.next_total} @item @code{amount.convert} @tab @code{expr.merged.compile} @tab @code{parser.error} @item @code{amount.is_zero} @tab @code{filters.changed_value} @tab @code{pool.commodities} @item @code{amount.parse} @tab @code{filters.changed_value.rounding} @tab @code{post.assign} @item @code{amount.price} @tab @code{filters.collapse} @tab @code{python.init} @item @code{amount.refs} @tab @code{filters.forecast} @tab @code{python.interp} @item @code{amount.roundto} @tab @code{filters.interval} @tab @code{query.mask} @item @code{amount.truncate} @tab @code{filters.revalued} @tab @code{report.predicate} @item @code{amount.unround} @tab @code{format.abbrev} @tab @code{scope.search} @item @code{annotate.less} @tab @code{format.expr} @tab @code{scope.symbols} @item @code{archive.journal} @tab @code{generate.post} @tab @code{select.parse} @item @code{auto.columns} @tab @code{generate.post.string} @tab @code{textual.include} @item @code{budget.generate} @tab @code{history.find} @tab @code{textual.parse} @item @code{commodity.annotated.strip} @tab @code{history.map} @tab @code{timelog} @item @code{commodity.annotations} @tab @code{item.meta} @tab @code{times.epoch} @item @code{commodity.compare} @tab @code{ledger.read} @tab @code{times.interval} @item @code{commodity.download} @tab @code{ledger.validate} @tab @code{times.parse} @item @code{commodity.exchange} @tab @code{lookup} @tab @code{value.sort} @item @code{commodity.price.find} @tab @code{lookup.account} @tab @code{value.storage.refcount} @item @code{commodity.prices.add} @tab @code{mask.match} @tab @code{xact.extend} @item @code{commodity.prices.find} @tab @code{memory.debug} @tab @code{xact.extend.cleared} @item @code{csv.mappings} @tab @code{op.memory} @tab @code{xact.extend.fail} @item @code{csv.parse} @tab @code{option.args} @tab @code{xact.finalize} @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 @itemx -v 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 Verify that every constructed object is properly destructed. This is for debugging purposes only. @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 @samp{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 @c command:51F6A2C $ ledger period "this year" --now 2011-01-01 @end smallexample @smallexample @c output:51F6A2C --- Period expression tokens --- TOK_THIS: this TOK_YEAR: year END_REACHED: --- 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 @c command:validate $ ledger query "/Book/" @end smallexample @smallexample --- 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 @value{FIXME:UNDOCUMENTED} @item template Shows the insertion template that the @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 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 @file{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 suite 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 the main source distribution. They are broken into two broad categories, baseline and regression. To run the @file{5FBF2ED8} test, for example, issue @code{ctest -V -R "5FB"}. @node Writing Tests, , Running Tests, Testing Framework @subsubsection Writing Tests To write a new test first decide to which broad category the test belongs: baseline or regression. Depending on the category tests are named differently baseline tests are prefixed with their type, e.g. @samp{cmd} (@pxref{Baseline Test Types} for valid types), whereas regressions are either named after the bug id, e.g. @samp{1234.test} or uuid @samp{91416D62.test}. In case several test files belong to the same bug number the files by appending @code{_X} where @samp{X} is the number of the test, e.g. @samp{1234_1.test}, @samp{1234_2.test}. Baseline Test Types: @anchor{Baseline Test Types} @table @code @item cmd Ledger commands like @command{register} or @command{balance} @item dir Ledger directives like @code{account} or @code{alias} @item feat Ledger features such as balance assertions in journal file @item opt Ledger options such as @option{--period} or @option{--format} @end table A ledger test file contains three sections: @enumerate @item the journal data used for the test, this can be empty in certain scenarios @item the ledger command-line options used for the test @item the expected output @end enumerate Ledger has a special command directive for tests, everything between @code{test} and @code{end test} is treated like a comment, so every Ledger test is automatically a valid Ledger file. The test scripts take the remainder of the @code{test} line and use it as command-line arguments for ledger, the text enclosed in @code{test} and @code{end test} is expected output, for example: @smallexample @c input:validate ; This is the journal data year 2014 12/24 (C0d3) Santa Claus Assets:Bank ¤ -150,00 Expenses:Presents ; The following line specifies the ledger command-line options for this test and ; everything between the next line and `end test` specifies the expected output test reg --payee=code 14-Dec-24 C0d3 Assets:Bank ¤ -150,00 ¤ -150,00 14-Dec-24 C0d3 Expenses:Presents ¤ 150,00 0 end test @end smallexample When it is necessary to test for errors printed to @code{stderr} redirect the test output by adding @code{->} to the @code{test} line and match the expected error text in an @code{__ERROR__} section: @smallexample 2014/01/01 * Acme Corporation Assets:Bank:Checking ¤ 1.000,00 [Fund:Vacation] ¤ 300,00 [Fund:Studies] ¤ 600,00 Income:Salary ¤ -2.000,00 test reg -> __ERROR__ While parsing file "$FILE", line 5: While balancing transaction from "$FILE", lines 1-5: > 2014/01/01 * Acme Corporation > Assets:Bank:Checking ¤ 1.000,00 > [Fund:Vacation] ¤ 300,00 > [Fund:Studies] ¤ 600,00 > Income:Salary ¤ -2.000,00 Unbalanced remainder is: ¤ -100,00 Amount to balance against: ¤ 1.900,00 Error: Transaction does not balance end test @end smallexample A special @code{$FILE} variable can be used to match the journal filename used during the test. To add new tests to the test suite use the rebuild_cache option for the build tool you use, for example @code{make rebuild_cache}, now the new tests can be run as documented in @ref{Running 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{drewr3.dat} and exhibits many ledger features, include automatic and virtual transactions, @smallexample @c input:validate ; -*- ledger -*- = /^Income/ (Liabilities:Tithe) 0.12 ;~ Monthly ; Assets:Checking $500.00 ; Income:Salary ;~ Monthly ; Expenses:Food $100 ; Assets 2010/12/01 * Checking balance Assets:Checking $1,000.00 Equity:Opening Balances 2010/12/20 * Organic Co-op Expenses:Food:Groceries $ 37.50 ; [=2011/01/01] Expenses:Food:Groceries $ 37.50 ; [=2011/02/01] Expenses:Food:Groceries $ 37.50 ; [=2011/03/01] Expenses:Food:Groceries $ 37.50 ; [=2011/04/01] Expenses:Food:Groceries $ 37.50 ; [=2011/05/01] Expenses:Food:Groceries $ 37.50 ; [=2011/06/01] Assets:Checking $ -225.00 2010/12/28=2011/01/01 Acme Mortgage Liabilities:Mortgage:Principal $ 200.00 Expenses:Interest:Mortgage $ 500.00 Expenses:Escrow $ 300.00 Assets:Checking $ -1000.00 2011/01/02 Grocery Store Expenses:Food:Groceries $ 65.00 Assets:Checking 2011/01/05 Employer Assets:Checking $ 2000.00 Income:Salary 2011/01/14 Bank ; Regular monthly savings transfer Assets:Savings $ 300.00 Assets:Checking 2011/01/19 Grocery Store Expenses:Food:Groceries $ 44.00 ; hastag: not block Assets:Checking 2011/01/25 Bank ; Transfer to cover car purchase Assets:Checking $ 5,500.00 Assets:Savings ; :nobudget: apply tag hastag: true 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 tag 2011/12/01 Sale Assets:Checking:Business $ 30.00 Income:Sales end tag @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 @c command:validate $ ledger --group-by "tag('trip')" bal @end smallexample @c FIXME: The following example fails to validate due to: @c While applying is_realzero to : @c Error: Cannot determine if an uninitialized value is really zero @c @smallexample @c command:validate @c $ ledger reg --sort "tag('foo')" %foo @c @end smallexample @smallexample @c command:validate $ ledger cleared VWCU NFCU Tithe Misentry @end smallexample @smallexample @c command:validate $ ledger register Joint --uncleared @end smallexample @smallexample @c command:validate $ 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 @c input:validate = /^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