Split transactions are the problem

[Paul A.]

Deleting an account should be harmless as long as it doesn't contain any
split transactions, because deleting the account just deletes the
transactions in it and has the effect of zeroing out those transactions.  
But I realized that the problem comes up with split transactions.

I did a little experiment.  I created three accounts: Junk 1, Junk 2, and
Junk 3.  I then withdrew $100 from Junk 1, depositing $50 into each of Junk
2 and Junk 3.  I then deleted the Junk 2 account.  Sure enough, the Junk 2
line in the split withdrawal was switched to the Imbalance account.  But I
suppose that if you regard the Imbalance account as being as good as any
other, then everything is still in perfect balance.
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