Hello all,

I'm using Beancount to track the books for a partnership.

At the end of the year I know that earnings are assigned to the 
`Earnings:Current` account (and any previous year's earnings are assigned to 
`Earnings:Previous`

Part of closing the books involves dividing those earnings between the partners 
according to the formula defined in our bylaws. I had been doing this with a 
transaction similar to:

```
2023-01-01 * "Partners" "2022 allocations" ^2022-book-closing
Equity:Earnings:Previous 1000.00 USD
Equity:Capital:PartnerA -600.00 USD
Equity:Capital:PartnerB -400.00 USD

```

This makes time constrained views look correct (since beancount populates past 
profit into Earnings:Previous which offsets these transfers).
However it results in odd reports when not viewing in a time frame (since 
beancount ONLY populates Earnings:Current, resulting in a positive 
`Earnings:Previous).

Using `Equity:Earnings:Current` as the base account results in the same kind of 
issue but in reverse (non-time views look fine, but time constrained views 
appear off)

What would you all recommend as the best entries to register these kinds of 
transactions / keep track of owner equity using Beancount?

Best,
- Dan

--
Daniel Schultz (he / him)
@slifty

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