Was going to leave this as a doc comment on the cookbook, but it seems to 
be view-only.

In the beancount cookbook, and pervasively throughout the documentation, 
you recommend naming e.g. dividend income accounts with names like 
Income:US:ETrade:Dividends.

This surprises me: I would expect you would prefer a name like 
Income:US:Dividends:ETrade instead. It's true that you will need to have 
these items broken out by account for tax reporting, but you want the 
totals by income/expense taxation category (dividend, P&L, wages, interest) 
as well, and I assume it's at least marginally more convenient to get 
reports for a level of hierarchy than for an arbitrary filter. (Of course 
it is easy to slice things up however I want when I need to; this is what 
drew me to beancount in the first place. So the question is really just 
about what makes for more useful/convenient defaults.)

Am I missing an important use for which it's good to have income/expense 
category nested below, rather than above, account?

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