~ monthly
  Expenses:Food  100.00$
  Assets:Cash  -100.00$

= account:Expenses
  Expenses:Food  100.00$
  Assets:Cash  -100.00$

2026-01-15 * (CODE) Test with code and note | Some note
  Expenses:Food  100.00$
  Assets:Cash  -100.00$

2026-01-15=2026-01-20 * Virtual posting
  (Expenses:Food)  100.00$
  [Assets:Cash]  -100.00$