When you import a bank statement, in version 10.6 there will now be the ability to split a transaction into 2 or more transactions.

This can be handy when you receive a payment from a tenant which includes $x in rent and a futher $y in some sort of extra charge.  During the import you can now choose to split the transaction, with the extra portion being able to be associated with a different income/expense group.  You will need to enter the split value for the new transaction(s).  The system will make sure the total value of the splits does not exceed the original value of the transaction in the import file, and in fact they make sure that the sum of the splits is equal to the original value.