diff --git a/npo-ledger-cli-tutorial.md b/npo-ledger-cli-tutorial.md
index d9b78083b93657cd75b5bb9f4e1ba633587121bf..859e36e0a6087fd3bf26a047d5c8845a96c2d03d 100644
--- a/npo-ledger-cli-tutorial.md
+++ b/npo-ledger-cli-tutorial.md
@@ -195,6 +195,27 @@ Some examples of appropriate uses of the `Invoice:` tag are:
   reimburse (e.g., an expense report, requesting for reimbursement of travel
   expenses).
 
+#### Statement Tag
+
+The `Statement:` tag refers to any sort of written statement received from an
+external party (or even perhaps generated internally) that provides document,
+insight, or other information about the transaction.  The value of the
+`Statement:` tag is always a valid pathname in the repository to the document.
+
+Some examples of appropriate uses of the `Statement:` tag are:
+
+* bank statements, as received from the banking institution.
+
+* written reports of travel.
+
+* blog posts made by a contractor documenting their work.
+
+* written organizational policies about the expense.
+
+* just about anything that is clearly not an [invoice](invoice-tag) nor a
+  [receipt](receipt-tag), but definitely is valid backup documentation for
+  the transaction.
+
 ### Expense Account Documentation
 
 Each Expense account entries need to be tagged with an `Invoice`, `Receipt`,