The problem with that Wikipedia article is that it focuses solely on Quicken, 
but the QIF format has essentially become an open format that other 
applications use (and implement).

Since that article doesn't mention the designation of bracketed accounts as 
fitting in any particular category, it may be that some note on the wiki 
advising of that GnuCash interpretation *might* be in order. 

⁣David T.​

On Jan 8, 2024, 5:21 AM, at 5:21 AM, Geoff <cleanoutmys...@gmail.com> wrote:
>Wikipedia has a confusing explanation here:
>
>When editing the QIF file, check for any transaction Category (the
>field 
>starting with 'L') for an account name contained in brackets, such as 
>[Checking Account]. The brackets reference another quicken account, and
>
>if left in place will post a transaction in that account in addition to
>
>the account being imported to, with potentially troublesome results. 
>Avoid this by removing the text including the brackets and replacing 
>with another category if desired. The only exception to this is an 
>opening balance transaction, identified by 'Opening Balance' in the 'P'
>
>field (POpening Balance). In this case, the brackets need to be left in
>
>place, and the account name between the brackets must exactly match the
>
>account name in the 'N' field.
>
>https://en.wikipedia.org/wiki/Quicken_Interchange_Format
>
>Geoff
>=====
>
>On 8/01/2024 12:02 pm, Derek Atkins wrote:
>> This isn't a GnuCash thing. It's a QIf thing.
>> -derek
>> Sent using my mobile device. Please excuse any typos.
>> 
>> On January 7, 2024 19:58:30 Fred Tydeman <tydeman.f...@gmail.com>
>wrote:
>> 
>>> Thank you.
>>>
>>> Is that documented somewhere in Gnucash?
>>>
>>> On Sun, Jan 7, 2024 at 4:02 PM Derek Atkins <de...@ihtfp.com 
>>> <mailto:de...@ihtfp.com>> wrote:
>>>
>>>     Indeed.  QIF treats the L[XX] as Asset/Liability account and LXX
>as an
>>>     Income/Expense account (Category).
>>>     -derek
>>>
>> 
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