> Counter-question: Does your operating system have all its files directly placed in "/"? Why not? That's not a counter question. A file system is an abstract

> Counter-question: Does your operating system have all its files directly placed in "/"? Why not? That's not a counter question. A file system is an abstraction over the physical layout of your hard drives. An accounting system is an abstraction above your accounts. In the same way, you don't need one hard drive per folder, you don't need a separate bank account per bookkeeping account. My take away from the closure of Simple and some commenters laments is that personnal accounting still suck.