Hi Anita.

why would you expect a change in the opening balance account?

At the start of the year, you have some money (say €100), which shows up in an 
asset account as you say, transferred from Equity:OpeningBalances.

You spend most of the money - so asset drops to €14, and expenses:whatever is 
up to €86

Your donor is happy to "unrestrict" the little bit of leftover, so asset goes 
to zero and Bank or Cash goes up by €14

Your opening balance was, is, and will always be €100. It is a fixed point in 
time - on April 1st (or whenever the year started) - not a running balance.

HTH,
Maf.


On Thursday, 25 May 2017 12:11:07 BST Anita Graves wrote:

> 
> Now, the money has been spent, except for about Euro 14 which I have
> returned to the cash account.  The asset account for the balance forward
> was decreased to zero, and the expense accounts reflect the accurate
> transactions.
> 
> Problem:  There was no corresponding reduction in the Equity:Opening
> Balances account.  Why?  Why not?  How can I fix that??  I don’t know how
> to carry forward balances from one file to the next (i.e., from one year to
> the next.  I opened a new file for a new year by exporting the account tree
> and started with 0 balances in every account.
> 



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