I think people use --pivot to avoid having too many subaccounts.  For
example, if I sell stuff on eBay, I could use Assets:Receivable:eBay:<userid>
to track payments I'm due to receive.  However, this can result in a
lot of subaccounts, which can have some problems (e.g. you have to
declare every account if you want to use --pedantic --explicit).

So instead you would just use Assets:Receivable or
Assets:Receivable:eBay, put the customer name or ID in a tag and then
you can use --pivot to see who still owes you how much.

This is an actual example from my ledger, btw.  I use
Assets:Receivable:eBay:<userid> at the moment, but have realized in
the meantime that I shouldn't use a subaccount for such temporary
customers.  I want to migrate this over to tags and use --pivot.

The thing I'm struggling with at the moment is when you create a
subaccount and when to put something in a variable.

I know you're personally fond of many subaccounts, but consensus on
this list seems to be that a simple account hierarchy is better.

* Martin Blais <bl...@furius.ca> [2014-10-31 15:58]:
> I'd also like to understand Ledger's --pivot better: it's really just
> requesting for another aggregation dimension, right? From the docs, it
> appears to be like a SQL GROUP-BY clause.
> What do people on this list use it for?
> 
> 
> On Thu, Oct 30, 2014 at 10:07 PM, Vikas Rawal <vikasra...@gmail.com> wrote:
> 
> > Is it possible to use more than one tag with —pivot?
> >
> > Vikas
> >
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http://www.cyrius.com/

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