Hi! Let's say I want to have most of my ledger entries in an "old" file and 
more recent entries in "new."

Perhaps for old.ledger:

2017/06/01 opening balances
    assets: cash                $100
    equity: opening balances

2017/06/06 fubar
    expenses: car: gas
    assets: cash                $-20

and new.ledger:

2018/01/01 opening balances
    assets: cash                = $80
    equity: opening balances

2018/04/04 fahrvergnugen
    expenses: car: maintenance
    assets: cash                $-60

2018/12/31 balance assertions
    assets: cash                $0 = $20

My hope is that this would work whether I run only the new file or both old 
and new together.  When running together, the 2018/01/01 entry would 
essentially be a null entry with how I 
understand https://www.ledger-cli.org/3.0/doc/ledger3.html#Resetting-a-balance 
But when running just as new, it would give me an opening balance of $80.

It works as expected for new:

$ ledger -f new.ledger bal
                 $20  assets: cash
                $-80  equity: opening balances
                 $60  expenses: car: maintenance
--------------------
                   0

But when running both:

$ ledger -f old.ledger -f new.ledger bal
                $100  assets: cash
               $-180  equity: opening balances
                 $80  expenses: car
                 $20     gas
                 $60     maintenance
--------------------
                   0

This is the result with the order of input files reversed as well. That 
doesn't seem right to me with my expectation that the 2018/01/01 entry 
should essentially be a null/noop entry.

I also tried all.ledger:

2017/06/01 opening balances
    assets: cash                $100
    equity: opening balances

2017/06/06 fubar
    expenses: car: gas
    assets: cash                $-20

2018/01/01 opening balances
    assets: cash                = $80
    equity: opening balances

2018/04/04 fahrvergnugen
    expenses: car: maintenance
    assets: cash                $-60

2018/12/31 balance assertions
    assets: cash                $0 = $20

Which gives:

$ ledger -f all.ledger bal
While parsing file ".../all.ledger", line 11:
Error: Only one posting with null amount allowed per transaction

But that entry worked fine in new.journal! And the docs say indicate is 
allowable as well:

5.10.3 Resetting a balance

Say your book-keeping has gotten a bit out of date, and your Ledger balance 
no longer matches your bank balance. You can create an adjustment 
transaction using balance assignments:


2012-03-10 Adjustment
    Assets:Cash                         = $500.00
    Equity:Adjustments


Since the second posting is also null, it’s value will become the inverse 
of whatever amount is generated for the first posting.

This is the only time in ledger when more than one posting’s amount may be 
empty—and then only because it’s not truly empty, it is indirectly provided 
by the balance assignment’s value.

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