I saw in the cookbook 
<https://docs.google.com/document/d/1Tss0IEzEyAPuKSGeNsfNgb0BfiW2ZHyP5nCFBW1uWlk/edit#>
 
document this mention of how to organize accounts:


Over time, I’ve iterated over many ways of defining my account names and I 
> have converged to the following convention for Assets, Liabilities, and 
> Income accounts:
> Type : Country : Institution : Account : SubAccount


My question is what are recommendations for handling spouse accounts and 
children. Specifically, if you have a spouse and kid and have IRAs or HSAs 
what is the a good structure to follow?

Suppose these are the accounts you have:

Asset:US:Fidelity:Brokerage:...(joint)
Asset:US:Fidelity:HSA:Spouse1
Asset:US:Fidelity:HSA:Spouse2
Asset:US:Fidelity:IRA:Spouse1
Asset:US:Fidelity:IRA:Spouse2
Asset:US:Fidelity:529:Child1
Asset:US:Fidelity:529:Child2
Asset:US:Schwab:IRA:Spouse1
Asset:US:Schwab:IRA:Spouse2

I can imagine one kind of analysis is to aggregate by IRA and spouse but 
maybe not include children and look across institutions. This is possible 
with the right SQL query but just wondering if this structure is ok or if 
there is a better/simpler structure when building accounts to track all 
finances for a family.

thanks in advance!

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