diff --git a/tests/test_reports_accrual.py b/tests/test_reports_accrual.py
index 3a16dfc3105b9f5fb9a3bdca5dca02bcd4a71da2..9b14372a419c3c84d05cf26b00427e12965c73cd 100644
--- a/tests/test_reports_accrual.py
+++ b/tests/test_reports_accrual.py
@@ -20,6 +20,7 @@ import datetime
 import io
 import itertools
 import logging
+import operator
 import re
 
 import babel.numbers
@@ -478,18 +479,21 @@ def test_consistency_check_cost():
         assert err.source.get('lineno') == post.meta['lineno']
 
 def test_make_consistent_not_needed():
-    invoice = 'Invoices/ConsistentDoc.pdf'
+    main_meta = {
+        'entity': 'ConsistentTest',
+        'invoice': 'Invoices/ConsistentDoc.pdf',
+    }
     other_meta = {key: f'{key}.pdf' for key in CONSISTENT_METADATA}
     # We intentionally make inconsistencies in "minor" metadata that shouldn't
     # split out the group.
     txn = testutil.Transaction(postings=[
-        (ACCOUNTS[0], 20, {**other_meta, 'invoice': invoice}),
-        (ACCOUNTS[0], 25, {'invoice': invoice}),
+        (ACCOUNTS[0], 20, {**main_meta, **other_meta}),
+        (ACCOUNTS[0], 25, {**main_meta}),
     ])
     related = accrual.AccrualPostings(data.Posting.from_txn(txn))
     consistent = related.make_consistent()
     actual_key, actual_postings = next(consistent)
-    assert actual_key == invoice
+    assert actual_key == main_meta['invoice']
     assert actual_postings is related
     assert next(consistent, None) is None
 
@@ -500,13 +504,17 @@ def test_make_consistent_not_needed():
 ))
 def test_make_consistent_bad_invoice(acct_name, invoice, day):
     txn = testutil.Transaction(date=datetime.date(2019, 1, day), postings=[
-        (acct_name, index * 10, {'invoice': invoice})
+        (acct_name, index * 10, {'invoice': invoice, 'entity': f'BadInvoice{day}'})
         for index in range(1, 4)
     ])
     related = accrual.AccrualPostings(data.Posting.from_txn(txn))
     consistent = dict(related.make_consistent())
     assert len(consistent) == 1
-    actual = consistent.get(f'{acct_name} None {invoice}')
+    key = next(iter(consistent))
+    assert acct_name in key
+    if invoice:
+        assert str(invoice) in key
+    actual = consistent[key]
     assert actual
     assert len(actual) == 3
     for act_post, exp_post in zip(actual, txn.postings):
@@ -516,16 +524,15 @@ def test_make_consistent_bad_invoice(acct_name, invoice, day):
 def test_make_consistent_across_accounts():
     invoice = 'Invoices/CrossAccount.pdf'
     txn = testutil.Transaction(date=datetime.date(2019, 2, 1), postings=[
-        (acct_name, 100, {'invoice': invoice})
+        (acct_name, 100, {'invoice': invoice, 'entity': 'CrossAccount'})
         for acct_name in ACCOUNTS
     ])
     related = accrual.AccrualPostings(data.Posting.from_txn(txn))
     consistent = dict(related.make_consistent())
     assert len(consistent) == len(ACCOUNTS)
-    for acct_name in ACCOUNTS:
-        actual = consistent[f'{invoice} {acct_name}']
-        assert len(actual) == 1
-        assert actual[0].account == acct_name
+    for key, posts in consistent.items():
+        assert len(posts) == 1
+        assert posts.account in key
 
 def test_make_consistent_both_invoice_and_account():
     txn = testutil.Transaction(date=datetime.date(2019, 2, 2), postings=[
@@ -534,10 +541,39 @@ def test_make_consistent_both_invoice_and_account():
     related = accrual.AccrualPostings(data.Posting.from_txn(txn))
     consistent = dict(related.make_consistent())
     assert len(consistent) == len(ACCOUNTS)
-    for acct_name in ACCOUNTS:
-        actual = consistent[f'{acct_name} None None']
-        assert len(actual) == 1
-        assert actual[0].account == acct_name
+    for key, posts in consistent.items():
+        assert len(posts) == 1
+        assert posts.account in key
+
+@pytest.mark.parametrize('acct_name', ACCOUNTS)
+def test_make_consistent_across_entity(acct_name):
+    amt_sign = operator.pos if acct_name.startswith('Assets') else operator.neg
+    txn = testutil.Transaction(postings=[
+        (acct_name, amt_sign(n), {'invoice': 'Inv/1.pdf', 'entity': f'Entity{n}'})
+        for n in range(1, 4)
+    ])
+    related = accrual.AccrualPostings(data.Posting.from_txn(txn))
+    consistent = dict(related.make_consistent())
+    assert len(consistent) == 3
+    for key, posts in consistent.items():
+        assert len(posts) == 1
+        assert len(posts.accrued_entities) == 1
+        assert next(posts.entities()) in key
+
+@pytest.mark.parametrize('acct_name', ACCOUNTS)
+def test_make_consistent_entity_differs_accrual_payment(acct_name):
+    invoice = 'Invoices/DifferPay.pdf'
+    txn = testutil.Transaction(postings=[
+        # Depending on the account, the order of the accrual and payment might
+        # be swapped here, but that shouldn't matter.
+        (acct_name, 125, {'invoice': invoice, 'entity': 'Positive'}),
+        (acct_name, -125, {'invoice': invoice, 'entity': 'Negative'}),
+    ])
+    related = accrual.AccrualPostings(data.Posting.from_txn(txn))
+    consistent = related.make_consistent()
+    _, actual = next(consistent)
+    assert actual is related
+    assert next(consistent, None) is None
 
 def check_output(output, expect_patterns):
     output.seek(0)
@@ -659,6 +695,17 @@ def test_aging_report_date_cutoffs(accrual_postings, date, recv_end, pay_end):
     output = run_aging_report(accrual_postings, date)
     check_aging_ods(output, date, expect_recv, expect_pay)
 
+def test_aging_report_entity_consistency(accrual_postings):
+    output = run_aging_report((
+        post for post in accrual_postings
+        if post.meta.get('rt-id') == 'rt:480'
+        and post.units.number < 0
+    ))
+    check_aging_ods(output, None, [], [
+        AgingRow.make_simple('2010-04-15', 'MultiPartyA', 125, 'rt:480/4800'),
+        AgingRow.make_simple('2010-04-15', 'MultiPartyB', 125, 'rt:480/4800'),
+    ])
+
 def run_main(arglist, config=None):
     if config is None:
         config = testutil.TestConfig(