Thanks Justus,
your answer really puts it into context, which indeed helps me. 





On Friday, 29 November 2019 02:54:07 UTC+1, Justus Pendleton wrote:
>
> On Friday, November 29, 2019 at 7:01:27 AM UTC+7, nugget wrote:
>
>> What would be the clean way of balancing both accounts other than 
>> hardcoding a transaction and changing it everytime some historic 
>> transactions pops up?
>>
>
> I would suggest not to use nested accounts like you have in your example. 
> Don't put transactions in Assets:Parent. In the real world, banks and 
> brokerages generally don't allow accounts to work like in your example. 
> There's a beancount plugin called "leafonly" -- 
> https://aumayr.github.io/beancount-docs-static/api_reference/beancount.plugins.html#module-beancount.plugins.leafonly
>  
> -- which is how most accounts should be structured, with only rare 
> exceptions.
>
> In any case, dealing with "historic transactions that pop up" is always 
> going to cause problems with balance statements. The solution is to not 
> have historic transactions popping up -- don't write balance statements 
> when you have unknown(?!) outstanding transactions -- or accept that you 
> will need to rewrite your beancount history & transactions. That pad does 
> that automagically for you is not a good thing IMHO.
>
> I think that pad statements should be used very sparingly. They are 
> convenient but a little too magical. You get 99% of the benefit, with no 
> confusion, by simply writing the equivalent pad transaction yourself and 
> making it explicit.
>

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