2018/01/01 * Opening Balance
    Assets:Checking                             $1000.00
    Equity:Opening Balances                    -$1000.00

2018/01/01 * Budget
    Assets:Budget:Rent                           $100.00
    Assets:Budget:Emergency                      $200.00
    Assets:Checking                             -$300.00

2018/01/01 * Budget
    Assets:Budget:Rent                                 $0
    Assets:Budget:Emergency                     = $400.00
    Assets:Bank                                  -$500.00

test bal Assets -> 1
__ERROR__
While parsing file "$FILE", line 13:
While balancing transaction from "$FILE", lines 10-13:
> 2018/01/01 * Budget
>     Assets:Budget:Rent                                 $0
>     Assets:Budget:Emergency                     = $400.00
>     Assets:Bank                                  -$500.00
Unbalanced remainder is:
            $-300.00
Amount to balance against:
             $200.00
Error: Transaction does not balance
end test