I'm trying to make a query that would return networth over time. With a lot 
of experimentation, I've found that 

  SELECT year, month, last(balance) WHERE account ~ 'Assets|Liabilities'

works (using the examples/simple/basic.beancount ledger from the github 
repo):

year  mo                             last(balance)
----  -- 
 -------------------------------------------------------------------
2007  12                        200.00 CAD                       44152.81 
USD
2008   1  30 AAPL {185.40 USD}  200.00 CAD                       40465.46 
USD
2008   2                        200.00 CAD  100 EWJ {13.34 USD}  46904.98 
USD
2008   3                        200.00 CAD  100 EWJ {13.34 USD}  44995.59 
USD
2008   4                        200.00 CAD  100 EWJ {13.34 USD}  44995.59 
USD

However, if I try to calculate the networth at the beginning of the period 
instead of the end, the following query:

    SELECT year, month, first(balance) WHERE account ~ 'Assets|Liabilities'

returns absolute nonsense:

year  mo       first(balance)    
----  --  -----------------------
2007  12  200.00 CAD
2008   1  200.00 CAD  -212.61 USD
2008   2  200.00 CAD  -425.22 USD
2008   3  200.00 CAD  -637.83 USD
2008   4  640.00 CAD  -637.83 USD

Admittedly I'm struggling to understand what the balance column actually 
does, but this behavior seems pretty unexpected.

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