-- in.journal --
2024-01-15 Grocery
  expenses:food  $50
  expenses:taxi  $30
  assets:cash

2024-01-15 Grocery
  expenses:food  $10
  assets:cash

account assets:cash

commodity USD

payee Grocery

tag client

; client:acme
; project:alpha
; client:a^cme
; project:^

2024-01-16 ^
  expenses:f^ood  $5
  assets:cash

2024-01-16 Store | note

account assets:c^ash

commodity U^SD

payee Gr^ocery

tag cli^ent

; cli^ent:x
; proj^ect

acc^ount

-- expect --
19:10 tag-value "a"
  acme
20:10 tag-value ""
  alpha
22:11 payee ""
  Grocery
  Store
23:12 account "expenses:f"
  expenses:food
28:16 account "assets:c"
  assets:cash
30:11 commodity "U"
  USD
32:8 payee "Gr"
  Grocery
34:7 tag "cli"
  client
36:5 tag "cli"
  client
37:6 tag "proj"
  project
39:3 directive "acc"
  account