@JosefBrunner raises another point for consideration. On the Balance Sheet report, when zero balances are not suppressed, Starting balance equity and Suspense accounts are displayed, although they are zero. It seems perhaps these should be treated differently from other zero-balance accounts because—by being zero—they merely indicate everything is entered correctly. You might want to display other zero-balance accounts (such as a clearing account), yet have no reason for these to be on your balance sheet report. This is related to Make zero-balance Suspense account visible if transactions are present, in the ideas category.