Hey there,
one way to achieve your goal would be to have 20XX.ledger files
containing only 20XX transactions (not the equity)

Then, create report.ledger with
------✂---------
include 2017.ledger
include 2018.ledger
------✂---------

and current.ledger with
------✂---------
<insert your 2017 equity there>
include 2018.ledger
------✂---------

and work with report.ledger or current.ledger depending on your needs.

Would that suit you?

(Mon, Jan 22, 2018 at 10:28:59PM +0700) Yuri Khan :
> Hello,
> 
> I have been using Ledger for half the last year and now I’m trying to
> split my ledger file by year. So I have 2017.ledger, with my
> transaction for that year, and 2018.ledger, with the new year’s
> transactions. For a minimal example:
> 
>     # 2017.ledger
>     2017-12-15 Foo
>         Expenses:Foo  100 RUB
>         Assets:Wallet
> 
>     # 2018.ledger
>     2018-01-15 Foo
>         Expenses:Foo  200 RUB
>         Assets:Wallet
> 
> For the most part, I will be working with 2018.ledger as my main
> ledger file. So I want its totals to be accurate when it is used
> alone. The documented way to achieve that is to run ‘ledger equity’ on
> the last year’s file and place the output at the top of the new file.
> So far, good.
> 
>     # 2018.ledger
>     2017-12-15 Opening Balances
>         Assets:Wallet  -100 RUB
>         Expenses:Foo
> 
>     2018-01-15 Foo
>         Expenses:Foo  200 RUB
>         Assets:Wallet
> 
> Now comes the quirk. For reporting purposes, I also want to be able to
> use both years’ files together. To that end, I am trying to include
> them both from a third file:
> 
>     # reports.ledger
>     include 2017.ledger
>     include 2018.ledger
> 
> But if I specify ‘-f reports.ledger’, my totals are off because all
> 2017’s transactions are also duplicated in the 2018’s opening
> balances.
> 
> So I tried to modify the opening balances to be balance assignments:
> 
>     2017-12-15 Opening Balances
>         Assets:Wallet  = -100 RUB
>         Expenses:Foo   =  100 RUB
> 
>     2018-01-15 Foo
>         Expenses:Foo  200 RUB
>         Assets:Wallet
> 
> My expectation is that if I use 2018.ledger alone, these assignments
> resolve to their stated values and I get correct totals, and if I use
> the combined reports.ledger, they should resolve to zeros and I should
> still get correct totals.
> 
> The former works:
> 
>     $ ledger -f 2018.ledger balance
>     -300 RUB  Assets:Wallet
>      300 RUB  Expenses:Foo
>     --------
>            0
> 
> The latter, however, does not:
> 
>     $ ledger -f reports.ledger balance
>     In file included from "reports.ledger", line 2:
>     While parsing file "2018.ledger", line 3:
>     Error: Only one posting with null amount allowed per transaction
> 
> Apparently, Ledger cannot distinguish a zero amount from an
> unspecified “calculate-it-for-me” amount and complains.
> 
> I can probably work around it by using this:
> 
>     include 2017.ledger
>     include 2017-end.ledger
>     include 2018.ledger
> 
> where 2017-end.ledger contains the inverse of the 2017’s equity report:
> 
>     # 2017-end.ledger
>     2017-12-31 Dirty hack
>         Assets:Wallet   100 RUB
>         Expenses:Foo   -100 RUB
> 
> so that it cancels out with 2018’s opening balance, but it’s a bit inelegant…
> 
> Am I overlooking something obvious?
> 
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-- 
Ismael

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