diff --git a/dhall/Types.dhall b/dhall/Types.dhall
index 64fc071..dcc0f1c 100644
--- a/dhall/Types.dhall
+++ b/dhall/Types.dhall
@@ -230,16 +230,21 @@ let Transfer =
       , transCurrency : CurID
       }
 
+let AcntSet =
+      { Type = { asList : List AcntID, asInclude : Bool }
+      , default = { asList = [] : List AcntID, asInclude = False }
+      }
+
 let ShadowMatch =
       { Type =
-          { smFrom : List AcntID
-          , smTo : List AcntID
+          { smFrom : AcntSet.Type
+          , smTo : AcntSet.Type
           , smDate : Optional MatchDate
           , smVal : MatchVal.Type
           }
       , default =
-        { smFrom = [] : List AcntID
-        , smTo = [] : List AcntID
+        { smFrom = AcntSet.default
+        , smTo = AcntSet.default
         , smDate = None MatchDate
         , smVal = MatchVal.default
         }
@@ -309,4 +314,5 @@ in  { CurID
     , TransferTarget
     , ShadowMatch
     , ShadowTransfer
+    , AcntSet
     }
diff --git a/dhall/common.dhall b/dhall/common.dhall
index dfcc338..fa539f3 100644
--- a/dhall/common.dhall
+++ b/dhall/common.dhall
@@ -4,7 +4,7 @@ let List/map =
 
 let T =
       ./Types.dhall
-        sha256:3c6121710cb1d4ed84d9cb7ab6589fdcea79d1e4e07b33b22bd84e52506ea80f
+        sha256:1c88b66bd88326bf72f1eb2d6a3b4d6d57fd51a473482390b2d0b0486a9a60e7
 
 let nullSplit =
       \(a : T.SplitAcnt) ->
diff --git a/lib/Internal/Insert.hs b/lib/Internal/Insert.hs
index 7872c53..44b929a 100644
--- a/lib/Internal/Insert.hs
+++ b/lib/Internal/Insert.hs
@@ -171,8 +171,8 @@ shadowMatches ShadowMatch {smFrom, smTo, smDate, smVal} tx = do
       && valRes
   where
     tx_ = bttTx tx
-    memberMaybe _ [] = True
-    memberMaybe xs ys = xs `elem` ys
+    memberMaybe x AcntSet {asList, asInclude} =
+      (if asInclude then id else not) $ x `elem` asList
 
 balanceTransfers :: [BudgetTxType] -> [BudgetTx]
 balanceTransfers ts = snd $ L.mapAccumR go initBals $ L.sortOn (btWhen . bttTx) ts
diff --git a/lib/Internal/Types.hs b/lib/Internal/Types.hs
index 203aa4b..f98362c 100644
--- a/lib/Internal/Types.hs
+++ b/lib/Internal/Types.hs
@@ -54,6 +54,7 @@ makeHaskellTypesWith
   , SingleConstructor "Income" "Income" "(./dhall/Types.dhall).Income"
   , SingleConstructor "Budget" "Budget" "(./dhall/Types.dhall).Budget"
   , SingleConstructor "Transfer" "Transfer" "(./dhall/Types.dhall).Transfer"
+  , SingleConstructor "AcntSet" "AcntSet" "(./dhall/Types.dhall).AcntSet.Type"
   , SingleConstructor "ShadowMatch" "ShadowMatch" "(./dhall/Types.dhall).ShadowMatch.Type"
   , SingleConstructor "ShadowTransfer" "ShadowTransfer" "(./dhall/Types.dhall).ShadowTransfer"
   ]
@@ -316,6 +317,10 @@ deriving instance Eq ShadowTransfer
 
 deriving instance Hashable ShadowTransfer
 
+deriving instance Eq AcntSet
+
+deriving instance Hashable AcntSet
+
 deriving instance Eq ShadowMatch
 
 deriving instance Hashable ShadowMatch