hledger does this - one row per posting, with the common transaction fields repeated in each, and a transaction id field so you can re-group them into transactions.

On 8/15/16 6:08 AM, Alex Johnstone wrote:
I've used other finance programs and for "split transactions" they just output 
each account per row, so I think all parts of a transaction should have its own row. It 
means more transactions but it's predictable.



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