Wikipedia has a confusing explanation here:

When editing the QIF file, check for any transaction Category (the field starting with 'L') for an account name contained in brackets, such as [Checking Account]. The brackets reference another quicken account, and if left in place will post a transaction in that account in addition to the account being imported to, with potentially troublesome results. Avoid this by removing the text including the brackets and replacing with another category if desired. The only exception to this is an opening balance transaction, identified by 'Opening Balance' in the 'P' field (POpening Balance). In this case, the brackets need to be left in place, and the account name between the brackets must exactly match the account name in the 'N' field.

https://en.wikipedia.org/wiki/Quicken_Interchange_Format

Geoff
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On 8/01/2024 12:02 pm, Derek Atkins wrote:
This isn't a GnuCash thing. It's a QIf thing.
-derek
Sent using my mobile device. Please excuse any typos.

On January 7, 2024 19:58:30 Fred Tydeman <tydeman.f...@gmail.com> wrote:

Thank you.

Is that documented somewhere in Gnucash?

On Sun, Jan 7, 2024 at 4:02 PM Derek Atkins <de...@ihtfp.com <mailto:de...@ihtfp.com>> wrote:

    Indeed.  QIF treats the L[XX] as Asset/Liability account and LXX as an
    Income/Expense account (Category).
    -derek


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