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2012-03-10 Employer
    Assets:Cash                 $100
    Income:Employer

2012-03-10 KFC
    Expenses:Food                $20
    Assets:Cash

2012-03-10 KFC - Rebate
    Assets:Cash
    Expenses:Food                $-5

2012-03-10 KFC - Food & Rebate
    Expenses:Food                $20
    Expenses:Food                $-5
    Assets:Cash

test reg --dc
12-Mar-10 Employer         Assets:Cash            $100            0         $100
                           Incom:Employer            0         $100            0
12-Mar-10 KFC              Expenses:Food           $20            0          $20
                           Assets:Cash               0          $20            0
12-Mar-10 KFC - Rebate     Assets:Cash              $5            0           $5
                           Expenses:Food             0           $5            0
12-Mar-10 KFC - Food & R.. Expenses:Food           $20            0          $20
                           Expenses:Food             0           $5          $15
                           Assets:Cash               0          $15            0
end test

test bal --dc
          $105            $35            $70  Assets:Cash
           $40            $10            $30  Expenses:Food
             0           $100          $-100  Income:Employer
--------------------------------------------
          $145           $145              0
end test