contains the receipt from that purchase.

#### Receipt Tag

document that shows clear confirmation that the transaction has already

repository to the document, [as described above](#documentation-tags).

* a point-of-sale credit card receipt from a purchase, given by a cashier or

  sent via email after the purchase has occurred.

* A pay advice document generated upon payment of an invoice.

#### Invoice Tag

organization or received by the organization.  Typically, this is a document

that is a request for payment, rather than documenting an actual payment that

repository to the document, [as described above](#documentation-tags).

* an actual invoice as sent by a vendor to the organization.

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

  expenses).

#### Statement Tag

external party (or even perhaps generated internally) that provides document,

insight, or other information about the transaction.  The value of the

document, [as described above](#documentation-tags).

* bank statements, as received from the banking institution.

* written reports of travel.

considered pure "meta-data" for a ledger entry.

#### Entity Tag

company, person, or legal entity that is the external party for the

transaction.

Note that there is no database of these monikers, so typos can cause

[integrity of your data should be periodically checked](#checking-integrity-of-a-tag).

#### IncomeType Tag

Since this particular system is designed for USA non-profit entities who file

USA Form 990, the following `IncomeType` values are supported:

* `Donations`, which refers to standard charitable donations.

Form 990 filing.

#### TaxImplication Tag

transaction includes a payment of $10.00 or more leaving the account.  This

tag catalogs any tax implications that might occur on outgoing funds.

The most important USA-related issue tracked by this tag are contractors who

go along with a TaxImplication tag.

The possible values for this field are:

#### Expense Account Documentation

Each `Expenses:` account entry must be tagged with the following tags:

  [`Statement`](#statement-tag).  (The only exception to this rule: an entry

  [payee was never charged](#never-charged-payee).)

Expense accounts can have the following optional tag:

#### NEVER CHARGED Payee

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

#### Income Account Documentation

Each `Income:` account must have the following tags:

  [`Contract`](#contract-tag).  Exceptions to this requirement are as follows:

     + the income generated from the transaction is less than $800, or

     + the `IncomeType` is `RBI` and the income is for a defined, public

       program (such as conference registration)

  for more than $800.

Reports For Various Situations

------------------------------

FIXME: example output

### Checking Integrity of a Tag

where the value is a wide range, but since Ledger CLI isn't backed by a more

complete ERP system, it's possible during data entry for typos to make a

serious problem.  One work around to this flaw is to periodically run a

command like:

    $ ledger -f accounts/books.ledger -F '%(tag("Entity"))\n' reg|sort|uniq|less

Copyright and License of This File

----------------------------------