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@@ -454,8 +454,9 @@ All reports are pure reads, respect locks, and return JSON rows. Amounts are
öre. IB (ingående balans) for a balance account (asset, liability, equity) is
all earlier history, including earlier years' `IB` vouchers, plus this
year's `IB` vouchers; a P&L account (revenue, expense) restarts at zero at
-every fiscal-year start, so its IB is only this year's `IB` vouchers and,
-with a narrowed `from`, the year's movements before it.
+every fiscal-year start, so its IB is only, with a narrowed `from`, the
+year's movements before it; `IB` rows on P&L accounts (the balancing side of
+an opening-balance adjustment) are ignored.
`report.income_statement` (and therefore `sru.export` and the TUI
resultatrapport) ignores the source system's `"Stäng ..."` closing vouchers
in SIE-imported years (`source:"sie_import"`), where the P&L accounts are