diff --git a/cmd/cli/config.go b/cmd/cli/config.go
new file mode 100644
index 0000000..9b8d9f8
--- /dev/null
+++ b/cmd/cli/config.go
@@ -0,0 +1,11 @@
+package cli
+
+type Config struct {
+	Files FileList
+	Query struct {
+		Period     string
+		Sort       string
+		NoRounding bool
+		Depth      int
+	}
+}
diff --git a/cmd/cli/flag.go b/cmd/cli/flag.go
new file mode 100644
index 0000000..9fa1d0e
--- /dev/null
+++ b/cmd/cli/flag.go
@@ -0,0 +1,35 @@
+package cli
+
+import (
+	"fmt"
+	"os"
+	"strings"
+)
+
+type FlagStringArray []string
+
+func (array *FlagStringArray) String() string {
+	return strings.Join(*array, ", ")
+}
+
+func (array *FlagStringArray) Set(s string) error {
+	*array = append(*array, s)
+	return nil
+}
+
+type FileList FlagStringArray
+
+func (fileList FileList) Strings() []string {
+	return ([]string)(fileList)
+}
+
+func (fileList *FileList) String() string {
+	return (*FlagStringArray)(fileList).String()
+}
+
+func (fileList *FileList) Set(s string) error {
+	if _, err := os.Stat(s); os.IsNotExist(err) {
+		return fmt.Errorf("file does not exist: %s", s)
+	}
+	return (*FlagStringArray)(fileList).Set(s)
+}
diff --git a/cmd/cli/main.go b/cmd/cli/main.go
index 8743f24..5dbc846 100644
--- a/cmd/cli/main.go
+++ b/cmd/cli/main.go
@@ -3,11 +3,86 @@ package cli
 import (
 	"flag"
 	"os"
+	"slices"
+
+	"gogs.inhome.blapointe.com/ana-ledger/src/ledger"
 )
 
 func Main() {
+	var config Config
+
 	fs := flag.NewFlagSet(os.Args[0], flag.ContinueOnError)
+	fs.Var(&config.Files, "f", "paths to files")
+	fs.StringVar(&config.Query.Period, "period", "", "period")
+	fs.StringVar(&config.Query.Sort, "S", "", "sort ie date")
+	fs.BoolVar(&config.Query.NoRounding, "no-rounding", false, "no rounding")
+	fs.IntVar(&config.Query.Depth, "depth", 0, "depth grouping")
 	if err := fs.Parse(os.Args[1:]); err != nil {
 		panic(err)
 	}
+
+	files := config.Files.Strings()
+	if len(files) == 0 {
+		panic("must specify at least one file")
+	}
+	ledgerFiles, err := ledger.NewFiles(files[0], files[1:]...)
+	if err != nil {
+		panic(err)
+	}
+
+	positional := fs.Args()
+	if len(positional) == 0 || len(positional[0]) < 3 {
+		panic("positional arguments required, ie bal|reg PATTERN MATCHING")
+	}
+	cmd := positional[0]
+
+	likes := []ledger.Like{}
+	for _, query := range positional[1:] {
+		panic(query)
+	}
+
+	deltas, err := ledgerFiles.Deltas(likes...)
+	if err != nil {
+		panic(err)
+	}
+
+	if depth := config.Query.Depth; depth > 0 {
+		panic(depth)
+	}
+
+	switch cmd[:3] {
+	case "bal":
+		balances := deltas.Balances()
+
+		keys := []string{}
+		for k := range balances {
+			keys = append(keys, k)
+		}
+		slices.Sort(keys)
+
+		depth := 0
+		previous := ""
+		for i := range keys {
+			key := keys[i]
+
+			if isSameDepth := func() bool {
+				return false
+			}(); isSameDepth {
+			} else if isDeeper := func() bool {
+				return false
+			}(); isDeeper {
+			} else if lessDeep := func() int {
+				return 0
+			}(); true {
+			}
+
+			previous = key
+		}
+
+		panic(balances.Debug())
+	case "reg":
+		// register := deltas.Register()
+	default:
+		panic("unknown command " + positional[0])
+	}
 }