How careful are you folks about changing past journal data, eg to clean up the 
account tree ?

I heard one person who tries to append only.

But as my chart of accounts evolves, I want to rename/split/merge accounts in old transactions too, otherwise my reports become cluttered.

But that makes it hard to recreate old reports, to verify agreement with related/derived historical documents, and probably increases the risk of introducing errors (eg "de-reconciling").

Perhaps you refactor your current journal freely, but archive a read-only 
snapshot once a year ? Once a month ?

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