Random notes:

I feel rounding occurs or is used at these times:

1. when calculating a missing posting amount

2. when checking that postings balance

3. when converting from one commodity to another (due to -B/-V/-X or when balancing a mixed-commodity transaction)

4. when rendering an amount for output

I'm thinking display precision could be set by, in order of precedence:

1. a command-line --precision flag (for simple overriding)

2. the precision declared for the commodity in the account,
if displaying an account balance (not eg the final balance total)

3. the precision declared for the account, if displaying an account balance

4. the precision declared for the commodity

5. the maximum precision encountered for that commodity in posting amounts explicitly recorded in the journal (but not price amounts)

And display precision can be:

- -N digits (round to tens, hundreds or whatever)
- 0 (no digits)
- N digits
- max (show all available precision)

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