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+roll-forward needs intercepted by some retained earnings logic
+    * top level period gets closed to retained earnings `subpath(id,0,1)`
+    * top level account is a trial balance `subpath(acct,0,1)`
+
+tasks
+    * need to dynamically create a retained earnings account per trial balance if it does not exist
+    * need to dynamically determine temporary accounts if not specified
+    * a close-out to retained earning and consolidation process must happen before rolling into a new year, or opening balances need set to 0
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