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The experimental directory of `beancount` has some code for converting beancount data structures into SQL structures [1].

You could also take a look at the data structures used by GNU Ledger (e.g. account [2]) and transcribe them to SQL. A bit more work, but probably educational.

[1]: https://github.com/beancount/beancount/blob/1f180e7176808139...

[2]: https://github.com/ledger/ledger/blob/master/src/account.h




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