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Idea: off-budget (tracking) accounts #151

Description

@lj-n

A thin placeholder from the #129 grilling session — not committed, not designed.

Idea

Accounts that hold money outside the budget (mortgage, brokerage, a loan to a friend): balances are tracked, but their money never appears in Unassigned and their transactions never touch envelopes.

Why it might matter

Today every account is a budget account, so every Transfer is budget-neutral and category-free without exception. Off-budget accounts would break that symmetry: a transfer from a budget account to an off-budget account moves money out of the budget and therefore needs a category (this is how YNAB models it). That would require revisiting:

Status

Idea only. Needs a real spec (and its own grilling) before any ticket is cut.

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