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> Can a rule expeess such calculated fields like "set virtual date at 3 month before transaction date"?

hledger's CSV rules can't do this, no. You'd need to either do that manually, or write a custom conversion script (or a custom preprocessor that modifies the CSV before hledger sees it).

> That's good for forecasting, but I don't see how to write automatic rules that ensure the accrued amount = billed amount.

Similar answer, if you wanted to generate those verbose entries from a single CSV record, it would need some manual entry or a custom preprocessor script. hledger's CSV rules will only generate 0 or 1 transactions per CSV record.

What about the --average option ?



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