diff --git a/conservancy_beancount/data.py b/conservancy_beancount/data.py
index b985ef2..6fdab61 100644
--- a/conservancy_beancount/data.py
+++ b/conservancy_beancount/data.py
@@ -244,6 +244,18 @@ class Metadata(MutableMapping[MetaKey, MetaValue]):
                 key, type(value).__name__,
             ))
 
+    @overload
+    def first_link(self, key: MetaKey, default: None=None) -> Optional[str]: ...
+
+    @overload
+    def first_link(self, key: MetaKey, default: str) -> str: ...
+
+    def first_link(self, key: MetaKey, default: Optional[str]=None) -> Optional[str]:
+        try:
+            return self.get_links(key)[0]
+        except (IndexError, TypeError):
+            return default
+
 
 class PostingMeta(Metadata):
     """Combined access to posting metadata with its parent transaction metadata
diff --git a/conservancy_beancount/reports/accrual.py b/conservancy_beancount/reports/accrual.py
index ca3ea1f..879f0d8 100644
--- a/conservancy_beancount/reports/accrual.py
+++ b/conservancy_beancount/reports/accrual.py
@@ -220,11 +220,7 @@ class AccrualPostings(core.RelatedPostings):
                         seen.add(entity)
 
     def first_links(self, key: MetaKey, default: Optional[str]=None) -> Iterator[Optional[str]]:
-        for post in self:
-            try:
-                yield post.meta.get_links(key)[0]
-            except (IndexError, TypeError):
-                yield default
+        return (post.meta.first_link(key, default) for post in self)
 
     def make_consistent(self) -> Iterator[Tuple[MetaValue, 'AccrualPostings']]:
         account_ok = isinstance(self.account, str)
diff --git a/tests/test_data_metadata.py b/tests/test_data_metadata.py
index 6fd0af9..effba9d 100644
--- a/tests/test_data_metadata.py
+++ b/tests/test_data_metadata.py
@@ -57,3 +57,35 @@ def test_get_links_bad_type(value):
     meta = data.Metadata({'key': value})
     with pytest.raises(TypeError):
         meta.get_links('key')
+
+def test_first_link_from_txn(simple_txn):
+    meta = data.PostingMeta(simple_txn, 0)
+    assert meta.first_link('note') == 'txn'
+
+def test_first_link_from_post_override(simple_txn):
+    meta = data.PostingMeta(simple_txn, 1)
+    assert meta.first_link('note') == 'donation'
+
+def test_first_link_is_only_link(simple_txn):
+    meta = data.PostingMeta(simple_txn, 1)
+    assert meta.first_link('extra') == 'Extra'
+
+def test_first_link_nonexistent_metadata(simple_txn):
+    meta = data.PostingMeta(simple_txn, 1)
+    assert meta.first_link('Nonexistent') is None
+
+def test_first_link_nonexistent_default(simple_txn):
+    meta = data.PostingMeta(simple_txn, 1)
+    assert meta.first_link('Nonexistent', 'missing') == 'missing'
+
+@pytest.mark.parametrize('meta_value', testutil.NON_STRING_METADATA_VALUES)
+def test_first_link_bad_type_metadata(simple_txn, meta_value):
+    simple_txn.meta['badmeta'] = meta_value
+    meta = data.PostingMeta(simple_txn, 1)
+    assert meta.first_link('badmeta') is None
+
+@pytest.mark.parametrize('meta_value', testutil.NON_STRING_METADATA_VALUES)
+def test_first_link_bad_type_default(simple_txn, meta_value):
+    simple_txn.meta['badmeta'] = meta_value
+    meta = data.PostingMeta(simple_txn, 1)
+    assert meta.first_link('badmeta', '_') == '_'