I just use cleared vs uncleared transactions.  My reasoning is that my 
local ledger shows the state of the accounts as they are supposed to be, 
with the ones that are in-flight marked as pending.  E.g., if I initiated a 
bank transfer then the money is no longer in account A and ought to be in 
account B.  Using cleared vs uncleared transactions let me easily see the 
state of accounts both as they actually are (fully settled) and as they are 
supposed to be (potentially fully or partially unsettled).

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