diff --git a/tests/test_reports_accrual.py b/tests/test_reports_accrual.py
index 067fa393bcd60e80e7e7cef10eaa81cf961ec18a..bd64fc63c3edcebc09ac89c1dd69fbba944244b2 100644
--- a/tests/test_reports_accrual.py
+++ b/tests/test_reports_accrual.py
@@ -33,10 +33,15 @@ from conservancy_beancount.reports import accrual
 from conservancy_beancount.reports import core
 
 _accruals_load = bc_loader.load_file(testutil.test_path('books/accruals.beancount'))
+ACCRUAL_TXNS = [
+    entry for entry in _accruals_load[0]
+    if hasattr(entry, 'narration')
+    and entry.narration != 'Opening balances'
+]
 ACCRUALS_COUNT = sum(
     1
-    for entry in _accruals_load[0]
-    for post in getattr(entry, 'postings', ())
+    for txn in ACCRUAL_TXNS
+    for post in txn.postings
     if post.account.startswith(('Assets:Receivable:', 'Liabilities:Payable:'))
 )
 
@@ -74,14 +79,9 @@ class RTClient(testutil.RTClient):
     }
 
 
-@pytest.fixture
-def accrual_entries():
-    return copy.deepcopy(_accruals_load[0])
-
 @pytest.fixture
 def accrual_postings():
-    entries = copy.deepcopy(_accruals_load[0])
-    return data.Posting.from_entries(entries)
+    return data.Posting.from_entries(copy.deepcopy(ACCRUAL_TXNS))
 
 def check_link_regexp(regexp, match_s, first_link_only=False):
     assert regexp