While reading the manual *'4.5.3 Fixing Lot Prices',* I came across this 
example.

     2009/01/01 Shell
         Expenses:Gasoline             11 GAL {=$2.299} @ $2.30
         Assets:Checking

 When I calculate the balance for this example, the Cash account balances 
at $-25 and not $-25.29. Is this correct, or am I misunderstanding 
something?


I would also appreciate it if someone could explain this paragraph to me. 
As I understand it, capital gains or losses are generated at the moment of 
sale, not at the moment of purchase:

*This transaction says that you bought 11 gallons priced at $2.299 per*



*gallon at a _cost to you_ of $2.30 per gallon.  Ledger auto-generates 
abalance posting in this case to Equity:Capital Losses to reflect the 
1.1cent difference, which is then balanced by Assets:Checking because 
itsamount is null.*

*my ledger version is: Ledger 3.3.2-20230330*

Thank you in advance!!
Marcelo



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