* a request for payment sent by the organization to someone else.

* a reimbursement request submitted by an employee, contractor, or volunteer

  for expenses they've already incurred and would like the organization to

  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.

  the transaction.

### Expense Account Documentation

Each Expense account entries need to be tagged with an

[`Invoice`](#invoice-tag), [`Receipt`](#receipt-tag), or

[`Statement`](#statement-tag) tag.  The value of the tag is a relative path

name of a file elsewhere in the same repository that documents the specific

expense.  For example, an entry like this:

     2012-02-05 Office Supply Galore - Online Order

         Expense:Main Org:Office Supplies      $35.00

             ;Receipt: accounts/documentation/org/receipts/2012-02-05_office-supply-galore.txt

         Liabilities:Credit Card:Visa         -$35.00

shows that a purchase was made at Office Supply Galore's online store for

$35.00, and the file `accounts/documentation/org/receipts/2012-02-05_office-supply-galore.txt`

contains the receipt from that purchase.

#### payee with "NEVER CHARGED"

The only exception to the standard tagging requirement is when the payee has

been modified to indicate that the expense was `NEVER CHARGED`.  This is an

historical special-case.  The solution was originally design for the