2018/01/01 * Opening Balance
    Assets:Checking                             $100.00
    Equity:Opening Balances

2018/01/01 * Budget
    [Assets:Checking]                           -$100.00
    [Assets:Budget:Food:Groceries]              $20.00
    [Assets:Budget:Food:Restaurants]            $80.00

2018/01/02 * Assertion
    [Assets:Checking]                           = $0.00

2018/01/02 * Assertion
    Assets:Checking                             = $100.00

test bal Assets
             $100.00  Assets:Budget:Food
              $20.00    Groceries
              $80.00    Restaurants
--------------------
             $100.00
end test

test bal Assets -R
             $100.00  Assets:Checking
end test