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reg --empty
<<<
2008/01/01 January
    Expenses:Books          $10.00
    Assets:Cash

2008/01/01 January
    Expenses:One:Books          $10.00
    Expenses:One:Two:Books          $10.00
    Expenses:One:Two:Three:Books          $10.00
    Assets:Cash

2008/01/01 January
    Assets:Cash    0
    Income:Books

2008/01/01 January
    Assets:Cash
    Income:One:Books          $-10.00
    Income:One:Two:Books          $-10.00
    Income:One:Two:Three:Books          $-10.00
>>>1
08-Jan-01 January               Expenses:Books               $10.00       $10.00
                                Assets:Cash                 $-10.00            0
08-Jan-01 January               Expenses:One:Books           $10.00       $10.00
                                Expenses:One:Two:Books       $10.00       $20.00
                                Expe:On:Tw:Three:Books       $10.00       $30.00
                                Assets:Cash                 $-30.00            0
08-Jan-01 January               Assets:Cash                       0            0
                                Income:Books                      0            0
08-Jan-01 January               Assets:Cash                  $30.00       $30.00
                                Income:One:Books            $-10.00       $20.00
                                Income:One:Two:Books        $-10.00       $10.00
                                Inc:On:Two:Three:Books      $-10.00            0
>>>2
=== 0