# This file contains some sample Penny data. It is used as a basis for
# the examples in the penny-getting-started manual page.

# This file, like all of Penny, assumes you have basic knowledge of
# double-entry accounting. See penny-basics(1).

# As you can see, comments begin with the # symbol. You can only have
# single-line comments; there are no multi-line comments (e.g. like
# <!-- --> in XML or /* */ in C.) Also, comments must be the only item
# on a line (you cannot, for example, have part of a posting on one
# line and then a comment at the end of the same line.)

# We will distinguish between *transactions* and *postings*. A posting
# must have, at a minimum, an account, an indication of whether it is
# a debit or a credit, a commodity, and a quantity. A transaction must
# have at least two postings. All the postings in a transaction must
# balance--that is, their debits and credits must add up to the same
# number.

# Some first examples:

2012-12-01 Opening balances
    Equity                                              > $1554.60
    Assets:Checking                                     < $1554.60

2012-12-01 Spacely Sprockets
    Income:Salary                                       > $3000.00
    Assets:Checking                                     < $3000.00

# As shown above, debits are indicated with < (a less-than sign, which
# looks like a left-pointing arrow) and credits with a > (which looks
# like a right-pointing arrow.) So, in the "Spacely Sprockets"
# transaction, you have debited your Assets:Checking account by $3000,
# and you have credited your Salary account by $3000.

# If you try to have a transaction which is NOT balanced--that is, the
# sum of the debits is not equal to the sum of the credits--then Penny
# will complain and quit. The following text is not a valid
# transaction so it is commented out:

# 2012-12-01 Unbalanced
#     Income:Salary                                     > $3000.00
#     Assets:Checking                                   > $3000.00

# There, you have two credits, but no debit.

# Penny has no concept of negative numbers. All numbers are
# positive. Furthermore, quantities cannot be zero--they must be
# greather than zero, even if infinitesimally so.

# Some more transactions to get us started:
2012-12-01 Landlord
    Expenses:Rent                                       < $700.00
    Assets:Checking                                     > $700.00

2012-12-02 Whole Foods
    Expenses:Food                                       < $43.10
    Assets:Checking                                     > $43.10

2012-12-02 Amazon.com
    Expenses:Books                                      < $23.99
    Liabilities:Amex                                    > $23.99

# You can choose not to indicate the debit/credit, commodity, and
# quantity for one of the postings. Penny will use the debit or
# credit, quantity, and commodity from the one that you fill in to
# "infer" what is is for the other posting.

2012-12-02 CVS
    Expenses:Drugs                                      < $12.14
    Assets:Checking

# Here, Penny infers that the Assets:Checking account is credited
# $12.14.

# The different parts of your Penny file--accounts, dates, and so
# on--are separated with spaces. If you have data that includes
# spaces--for instance, you have a space in an account name--then you
# have to surround it with special characters. This is called
# "quoting". This is also true if you want to include other special
# characters in a particular part of your file. For example, to quote
# an account that has spaces, use curly braces:

2012-12-03 CVS
    {Expenses:Personal Care}                            < $82.21
    Liabilities:Amex

# When you are writing a payee name in the first line of a transaction
# (next to the date), it's okay to have spaces.

# You can have more than two postings in a transaction. Your debits
# and credits still have to be equal:
2012-12-03 Safeway
    Expenses:Food                                       < $8.94
    {Expenses:Personal Care}                            < $20.00
    Liabilities:Amex                                    > $28.94

# If you have more than two postings, you can still leave one of them
# without a debit or credit, commodity, and quantity, and Penny will
# infer what it is.
2012-12-04 Home Depot
    Expenses:Hardware                                   < $50.00
    Expenses:Garden                                     < $9.97
    Liabilities:Amex

# Each account is broken into "sub-accounts", which are separated by
# colons. In all the examples we've seen so far, there are two
# sub-accounts, but you can have as many or as few (down to one)
# sub-accounts as you like.
2012-12-05 Whole Foods
    Expenses:Entertaining:Food                          < $67.75
    Assets:Checking

# Postings can have memos. The memo begins with an apostrophe.
2012-12-06 Eli Zabar
    Expenses:Food                                       < $23.04
        'Some expensive bread.
        'Next time try the one with the raisins.
    Liabilities:Amex

# In addition, transactions can have memos. Each line of these begins
# with a semicolon. They must appear immediately before a
# transaction. They are different from comments because a transaction
# memo is associated with its transaction, while a comment is
# associated with nothing.

; Tried the new Potbelly
2012-12-06 Potbelly
    Expenses:Food                                       < $9.83
    Liabilities:Amex

# Whitespace separates the different elements of a transaction and a
# posting. However Penny does not impose particular indentation on
# you. The indentation you see above is just a convention that I think
# looks readable, but you can do it a different way. Penny also does
# not take sides in the tabs vs spaces holy war.

2012-12-06 Duane Reade
Expenses:Magazines < $2.98
Liabilities:Amex

# You do however have to keep each posting on a separate line, and you
# have to keep all the lines of a transaction together without any
# blank lines in between.

# You can also choose how to write your commodities--that is, before
# or after the quantity, and with or without a space between the
# commodity and the quantity. Currently Penny remembers how you write
# your commodities, though what it remembers has effects in only a few
# places. In particular, it does not affect how your reports are formatted.

# Ok, so this following example does not really make sense with
# dollars, but it gives you the idea.

2012-12-06 Flo
    Expenses:Insurance:Car                              < 230.00 $
    Assets:Checking

# Transactions and postings can have a "flag". I use only
# single-character flags; however, you can make your flags as long as
# you like. A flag is enclosed in square brackets. You might use these
# to indicate when a transaction has cleared your bank, or to remember
# what kind of a transaction it is.

# This flag applies to the entire transaction.
2012-12-06 [ATM] Cash
    Assets:Checking                                     > $100.00
    Expenses:Cash

# This flag applies just to the posting it is next to.
2012-12-10 Cash
    Expenses:Cash                                       < $100.00
    [ATM] Assets:Checking

# Similarly, transactions and postings can have a "number". You might
# use this for check numbers. This number applies to the whole
# transaction...

2012-12-11 (804) Comcast
    Expenses:Cable                                      < $123.99
    Assets:Checking

# ... and this one just to the posting.

2012-12-12 Washington Gas
    Expenses:Utilities:Gas                              < $23.14
    (805) Assets:Checking

# The payee on the first line of the posting is optional. The only
# thing required on the first line is the date. You can also put a
# payee on the individual postings, but they must be surrounded with
# tildes.

2012-12-12
    ~Zork enterprises~ (203) [R] Expenses:Gifts          < $16.99
    [R] ~Barristers Inc.~ (204) Expenses:Gifts           < $42.99
    Assets:Checking

# As the above example shows, you can have a payee, number, and flag
# on a single posting, or any combination of those. They can appear in
# any order. The account name always appears after these.

# A posting can have tags. This gives you another way (beyond
# accounts) to classify postings. For example, let's say you take a
# vacation. You spend money and put the expenses in different
# accounts, but you want to track the vacation expenses together. You
# precede each tag with an asterisk (you can have more than one tag on
# a posting) and the tags go after the account name. A tag can have
# nearly any character except for '<', '>', '*', or a space.

2012-12-13 Amtrak
    {Expenses:Train fare} *vacation2012                 < $700.00
    Liabilities:Amex

2012-12-14 Fitzpatrick Grand Central Hotel
    Expenses:Hotel *vacation2012                        < $400.00
    Liabilities:Amex

# You can use either dashes or slashes as the date separator. You can
# even mix them up :)

2012/12-15 Aquagrill
    Expenses:Food *vacation2012                         < $87.00
    Liabilities:Amex

# People in different countries use different characters for the radix
# point (decimal point) and to separate digits into groups. Penny
# imposes a single uniform way to represent the radix point and digit
# grouping. As you have seen above, use the full stop character
# (period) to represent the radix point.

# If you want to group digits, use the Unicode thin space
# character. This is Unicode code point 2009. Most editors will render
# it the same way they render a space, but it's not the same
# character. Different editors will have different ways to enter this
# character; in Emacs, press C-x 8 <ret> 2009. In Vim, in insert mode
# press Ctrl-V, then u2009. That looks like this:

2012-12-16 Import savings
    {Equity:Opening Balances}                           > $32 985.23
    Assets:Savings

# That's everything you need to get started recording your data with
# Penny. If you want to track multiple commodities (for instance
# stocks, or the price of your real estate) look at the stocks.pny
# file, which will help you get started there.

# Here are some more transactions that will provide useful fodder for
# the manual pages:

2013-01-02 Conoco
    Expenses:Gas                                        < $54.22
    Assets:Checking

2012-01-04 Express
    Expenses:Clothes                                    < $103.00
    Liabilities:Amex

2012-01-05 Amazon.com
    Expenses:Food                                       < $23.60
    Expenses:Books                                      < $16.00
    Liabilities:Amex

2012-01-06 Landlord
    Expenses:Rent                                       < $700.00
    Assets:Checking

2012-01-06 Spacely Sprockets
    Income:Salary                                       > $3000.00
    Assets:Checking