Reconstruct a hledger balance as a file hierarchy where the files' size are proportional to the accounts' balances

accounts_as_files.sh

#!/bin/bash
set -e
set -u
set -o pipefail

hledger b -S expenses --value=end,"CHF" --infer-value -O csv --flat |\
  head -n -1 |\
  tail -n +2 |\
  sed 's/CHF//' |\
  sed 's/:/\//g' |\
  xsv select 1,2 |\
  xsv fmt -t '\t' |\
  while read -r row ; do
    # printf "row: %s\n" "$row"
    full_path="$(printf "%s" "$row" | cut -f1)"
    mkdir -p "$(dirname $full_path)"

    amount="$(printf "%s" "$row" | cut -f2 | sed 's/,//g')"
    amount="$(echo "$amount * 1000" | bc)"
    amount="${amount%%\.00}"

    if [ ! -f "$full_path" ]; then
      dd if=/dev/zero of="$full_path" bs="$amount" count=1
    fi
  done