The beancount loader has an error if a file is imported multiple times (code
<https://github.com/beancount/beancount/blob/eb8be17c750257dc693e3173c30d2cabc9ab2faa/beancount/loader.py#L440>
).

I noticed because I was trying to organize my ledger something like this:

[image: ledger_deps.png]

And got the error. I want each of banking.beancount and income.beancount to
include accounts.beancount because my editor plugin will give me errors if
I don't (since the accounts aren't defined).

Looks like this functionality has been around just about as long as the
include directive (commit
<https://github.com/beancount/beancount/commit/1ad7017ca8bba9af7e13ed6613c28f14126b0ea7>),
and I couldn't find any docs on why this would be an error.

When I remove the error, the loading logic seems to work fine. Any chance I
could mail a PR to remove this error?

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