John Wiegley wrote at 2017-03-17 11:28 -0500:
I believe the problem here is that because your data file never uses Clothing in a transaction, Ledger doesn't actually create the account.

It seems that the account would be explicitly created by the `account` command. This behavior makes integration more difficult. If an external script receives no record for a particular account, should it assume it is zero/empty?

The bigger issue is that the Expenses account, which is not zero (it has a non-zero child account), is also not displayed. This makes it impossible to use child account balances for detailed reports and parent account balances for general reports (without using additional processing or dummy automated transactions).

~~~
$ ledger --file test.dat --no-total --empty bal
                $80  Assets
                $20  Expenses:Food
              $-100  Income
~~~

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