{"iri":"https://lexicon.financial/financial/coa/OpeningBalances","label":"Opening Balances","definition":"Suspense account used when introducing pre-existing balances at the start of a new accounting system; should net to zero once all opening entries are posted to their proper accounts.","license":"https://spdx.org/licenses/MIT","source":"gnucash","source_url":"https://github.com/Gnucash/gnucash/tree/stable/data/accounts/C"}