I don't see why you need virtual accounts for this. You can make do with sub-accounts. You can use accounts names `Liabilities:Credit-Card:Budget`, `Liabilitie

I don't see why you need virtual accounts for this. You can make do with sub-accounts. You can use accounts names `Liabilities:Credit-Card:Budget`, `Liabilities:Credit-Card:Bank-Name:Envelope`, `Assets:Checking:Budget`, and `Assets:Checking:Bank-Name:Budget`. You can set up your initial budgets by transferring from `...:Budget` to `...:Bank-Name:Envelope`, and then whenever you engage in transactions, shift money in the reverse direction to `...:Budget:Used`. That way, whenever you query `Budget:Used$`, you'll see how much of your budget you've used, and whenever you query `Envelope$` or `Budget`, you'll see how much you have remaining in your budget (i.e., Budget - Budget:Used), and when you query `Budget$`, you'll see what your total budget is.