A double rule (double underline) applied to accounts in the ledger during the closing process implies that

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A double rule (double underline) is used to signify that an account is a temporary account that is being closed out for the period. This is part of the closing process and is not considered a mistake. Balance sheet accounts are typically not closed out at the end of the period, so they do not need to be double-ruled. The balance of the account does not necessarily have to be zero in order for it to be double-ruled, as long as it is a temporary account being closed out.

A Double Rule (Double Underline) Applied to Accounts in the Ledger