Thanks to both of you for your input, and to Lifepillar for introducing me to 
the “budget” command. I had previously not used it because I had ledger aliased 
to 'ledger -E -V’ ; interestingly running the budget subcommand with those 
options in combination (but neither singly) will crash the program.

> On Oct 2, 2016, at 3:33 PM, Lifepillar <lifepil...@lifepillar.me> wrote:
> 
> On 2016-10-02 17:35:07 +0000, John Wiegley said:
> 
>>>>>>> "L" == Lifepillar  <lifepil...@lifepillar.me> writes:
>> L> Re (1), I believe that it is a good idea not to have nested accounts in 
>> the
>> L> budget, the way you have. In other words, I think that reports would make
>> L> more sense if you used:
>> Although, there's a useful meaning here.  Say my budget were:
>>    ~ Monthly
>>     Expenses:Food           $50.00
>>     Expenses:Food:Dining    $20.00
>>     Assets
>> This says that I want to spend no more than $50 on food in a given month; and
>> that further, of that $50, I'd like no more than $20 to be spent on dining.
> 
> Sure, but that does not seem well supported by Ledger, e.g., `ledger budget` 
> outputs:
> 
>                  0               $70.00               $70.00     0  
> Expenses:Food
>                  0               $20.00               $20.00     0    Dining
>   ----------------     ----------------     ---------------- -----
>                  0               $70.00               $70.00     0
>             Actual             Budgeted            Remaining  Used
> 
> Ditto for --budget. At least, you should do this instead:
> 
>>    ~ Monthly
>>     Expenses:Food:Dining    $20.00
>>     Expenses:Food           $30.00
>>     Assets
> 
> Say you spend $40 on food and $10 on dining out, then you'll get:
> 
>             $50.00               $50.00                    0  100%  
> Expenses:Food
>             $10.00               $20.00               $10.00   50%    Dining
>   ----------------     ----------------     ---------------- -----
>             $50.00               $50.00                    0  100%
>             Actual             Budgeted            Remaining  Used
> 
> 
> which is a fine report. The problem is that the budget seems inconsistent with
> the report. IMHO, avoiding subaccounts is a good compromise, e.g.,
> 
> ~ Monthly
> Expenses:Food:Other     $30.00
> Expenses:Food:Dining    $20.00
> Assets
> 
> 2016/10/02 * Other
> Expenses:Food:Other   $40.00
> Expenses:Food:Dining  $10.00
> Assets
> 
> ledger budget exp
> 
>             $50.00               $50.00                    0  100%  
> Expenses:Food
>             $10.00               $20.00               $10.00   50%    Dining
>             $40.00               $30.00              $-10.00  133%    Other
>   ----------------     ----------------     ---------------- -----
>             $50.00               $50.00                    0  100%
>             Actual             Budgeted            Remaining  Used
> 
> I still see that I am within budget overall. Besides, the report looks in 
> accordance
> with the way the budget is defined. It does give the impression that I've 
> overspent
> in a category, though.
> 
> In this example, one may prefer the former method, but in a more complex 
> budget
> it may get confusing, I believe.
> 
> Life
> 
> 
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