The documentation says to do this:

2004-12-21 * "Autodesk stock splits" 
Assets:US:MSSB:ADSK -100 ADSK {66.30 USD}
Assets:US:MSSB:ADSK 200 ADSK {33.15 USD} 

But how does this balance if the lots presumably have a different cost 
basis?  The error will either be that it doesn't balance, or there are no 
lots at that (updated) price...

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