jl/notes.md

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