diff --git a/db_deploy.sql b/db_deploy.sql
index 3b743b4..1361ee1 100644
--- a/db_deploy.sql
+++ b/db_deploy.sql
@@ -31,6 +31,9 @@ COMMENT ON TABLE evt.acct IS 'account master list';
 COMMENT ON COLUMN evt.acct.acct IS 'account';
 COMMENT ON COLUMN evt.acct.prop IS 'properties';
 
+--this should effectively only allow one instance of an account where retained_earnings = set per top level account (trial balance)
+CREATE UNIQUE INDEX acct_re ON evt.acct (subpath(acct,0,1)) WHERE prop ->> 'retained_earnings' = 'set';
+
 ------------------------fiscal periods------------------------
 CREATE TABLE evt.fspr (
     id ltree PRIMARY KEY
diff --git a/schema/tables/acct.sql b/schema/tables/acct.sql
index 77ce91a..9df6657 100644
--- a/schema/tables/acct.sql
+++ b/schema/tables/acct.sql
@@ -8,3 +8,6 @@ CREATE TABLE evt.acct (
 COMMENT ON TABLE evt.acct IS 'account master list';
 COMMENT ON COLUMN evt.acct.acct IS 'account';
 COMMENT ON COLUMN evt.acct.prop IS 'properties';
+
+--this should effectively only allow one instance of an account where retained_earnings = set per top level account (trial balance)
+CREATE UNIQUE INDEX acct_re ON evt.acct (subpath(acct,0,1)) WHERE prop ->> 'retained_earnings' = 'set';