I recall that in ledger, weird things have happened (in the past, anyway) when money lives in non-leaf accounts.
So good practice was (300 under the sofa in total; I'm not trying to use any special syntax here, just listing out balances by account):
Assets:Savings:Sofa:Unallocated 100
Assets:Savings:Sofa:HolidaySavings 100
Assets:Savings:Sofa:Emergency 100
and not:
Assets:Savings:Sofa 100
Assets:Savings:Sofa:HolidaySavings 100
Assets:Savings:Sofa:Emergency 100
Is the same true in the case of hledger? Why / why not?