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docs: clarify how balance assertions work in ledger
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Colin Dean observed recently that the way balance assertions are done
in ledger has changed after 3.1.1:
ledger/ledger#451 (comment)
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tbm committed May 2, 2018
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Expand Up @@ -516,7 +516,9 @@ terms "commodity" and "currency" interchangeably.)

Ledger balance assertions are converted to beancount `balance` statements.
Please note that beancount evaluates balance assertions at the beginning of
the day whereas ledger evaluates them at the end of the transaction.
the day whereas ledger evaluates them at the end of the day (up to ledger
3.1.1) or at the end of the transaction (newer versions of ledger).

Therefore, we schedule the balance assertion for the day *after* the
original transaction. This assumes that there are no other transactions
on the same day that change the balance again for this account.
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