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Restructuring a Database (Advice on)

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My preferred organization method is tags instead of groups (folders)
I prefer tags because multiple tags can be assigned to a note
which even supports different structures at the same time

I reflect hierarchy in my tag-names; for example
Budget-Housing, Budget-HousingRent, Budget-HousingUtilities, …

My top level tags are Type-aaaaaaaaa
which drives additional tags
For example Type-Receipt items also have tags for Vendor and Budget-Category
I use an applescript to assist with tag assignment


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