diff --git a/notes.md b/notes.md
index e70ef81..581a0f7 100644
--- a/notes.md
+++ b/notes.md
@@ -1,13 +1,36 @@
-roll-forward needs intercepted by some retained earnings logic
+roll-forward needs intercepted by some retained earnings logici
 * top level period gets closed to retained earnings `subpath(id,0,1)`
 * top level account is a trial balance `subpath(acct,0,1)`
 
 tasks
 * a close-out to retained earning and consolidation process must happen before rolling into a new year, or opening balances need set to 0
     * test if rolling into a new year
-    * 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
+        * copy the last period from evt.bal _after rolled_  `2018.12` and copy to `2018.close`
+        * close move temporary account balances to retained earnings
+            * 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
+        * copy `2018.close` ending balances to `2019.01` opening balances and re-roll into the new year
     
 
 future
-* work on UI and web server for different kinds of entries
\ No newline at end of file
+* work on UI and web server for different kinds of entries
+
+accounts that need labeled
+* asset
+* liability
+* equity
+    * py re
+    * cy re
+    * oci
+    * cta
+    * apic (hold at acquisition rate)
+    * common stock (hold at acquisition rate)
+    * dividends
+
+how to assign
+* ~~as part of hierarchy~~
+* as a property
+
+when to assign
+* as required (notify at close that accounts labeled as earnings temporary will be closed to retained earnings)
+* any balance sheet offset accounts must be considered equity in order to print a coherent balance sheet