Referring to the excellent post here - 
https://groups.google.com/forum/#!msg/ledger-cli/hkCNoR4-Mjw/p-kNVAmPpngJ

What comes to mind in this situation is something like this:-

2016-01-01 * "Went out for a meal with friends"
    Expenses:Dining    25 USD
    Liabilities:CreditCards:AMEX    100 USD
    Liabilities:Loans:FriendA   35 USD
    Liabilities:Loans:FriendB   40 USD

Here there's subaccounts for the amounts that I'm paying for (and which my 
friends will be repaying to me, probably in a bank transfer at some point 
in time). A short term loan of sorts.

Makes sense to me for posting-level payees here, as if this is at all 
common then the number of subaccounts will be substantial. Probably a bit 
messy, especially since I don't think I'd remember to close those 
subaccounts (besides, I may see him/her for dinner again in a few years 
time!)

Any suggestions?

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