diff --git a/accounts/config/config-accounts.ledger b/accounts/config/config-accounts.ledger
index f0fd4d023386de209107d80b6318fe82a350b977..ebf2a9975ab90cb35d4f3b3777cae1ef67e14a1e 100644
--- a/accounts/config/config-accounts.ledger
+++ b/accounts/config/config-accounts.ledger
@@ -38,6 +38,10 @@ account Accrued:Accounts Receivable:Main Org
     note Accrued receivables for Main Org
     assert commodity == "$"
 
+account Accrued:Accounts Payable:Main Org
+    note Accrued payables for Main Org
+    assert commodity == "$"
+
 ; Organizational Expense Accounts
 
 ; NOTE: the payee =~ test is *not* included herein and must be cut-and-pasted
@@ -67,6 +71,10 @@ account Expense:Main Org:Hosting
     assert expenseChecker() or payee =~ /NEVER CHARGED/
     note Main Organization's Network Hosting Provider services
 
+account Expense:Main Org:Development
+    assert expenseChecker() or payee =~ /NEVER CHARGED/
+    note Main Organization's software development expenses
+
 account Expense:Main Org:Occupancy
     assert expenseChecker() or payee =~ /NEVER CHARGED/
     note Main Organization's Occupancy for Office Space and the like
diff --git a/accounts/org/main-org.ledger b/accounts/org/main-org.ledger
index 94d4ac600b2c753227938dd38de7539dab7352f5..eea0109b274c714d216f49d2c08d1e350e530eec 100644
--- a/accounts/org/main-org.ledger
+++ b/accounts/org/main-org.ledger
@@ -26,3 +26,19 @@
     Income:Main Org:Donations            $-100,000.00
         ;IncomeType: Donations
         ;Program: Main Org:Direct Fundraising
+
+2012-07-05 J. Developer
+        ;Entity: Developer-J
+        ;Invoice: accounts/documentation/org/expenses/developer/2012-07-05_developer-invoice.txt
+    Accrued:Accounts Payable:Main Org  $-5,000.00
+    Expense:Main Org:Development        $5,000.00
+        ;Program: Main Org:Software:Internal
+        ;Statement: accounts/documentation/org/expenses/developer/2012-07-05_developer-report.txt
+
+2012-08-03 (1) J. Developer
+        ;Entity: Developer-J
+    Accrued:Accounts Payable:Main Org  $5,000.00
+        ;Invoice: accounts/documentation/org/expenses/developer/2012-07-05_developer-invoice.txt
+    Asset:Checking                    $-5,000.00
+        ;TaxImplication: 1099
+