gave a credit card number to charge something and the charge never came

through — but it turns out the charge never happened.

The recommended way to resolve this problem in the system is to just delete

the entry entirely from the Ledger file, and allow the VCS to log the fact

that the charge was expected, but the vendor never billed the credit card.

The reason the `NEVER CHARGED` payee text was added was to handle the

situation where the books included this charge, but the books were already

closed for the financial period (e.g., the books had already been audited).

Changing the payee was a method for documenting the expense.  You might use

it like this:

    2011/05/28 My Bad Billing Hosting - NEVER CHARGED

        Liabilities:Credit Card:Visa            $-100.00

        Expenses:Conservancy:Hosting             $100.00

    2012/01/01 My Bad Billing Hosting - REVERSAL - NEVER CHARGED

        Liabilities:Credit Card:Visa             $100.00

        Expenses:Conservancy:Hosting            $-100.00

However, going forward, you'd likely never enter anything the ledger

**until** you had real proof via an Invoice, Receipt or Statement that showed

the Expense did/should occur.  This use of `NEVER CHARGED` in the payee is

thus deprecated.

#### Income Account Documentation

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

* One of: [`Invoice:`](#invoice-tag),

  [`PurchaseOrder:`](#purchase-order-tag),

  [`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)

* An [`Entity:`](#entity-tag) tag, *iff.* the Income for the transaction is

  for more than $800.

* An [`IncomeType:`](#incometype-tag) tag.

* A [`Program:`](#program-tag) tag.

Reports For Various Situations

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

When data is well formed as specified herein, there are various quick reports

that can be used to verify certain conditions or issues with accounting.

Here are a few examples:

### Verifying That An Invoice Is Paid

Assume for this example that the shell variables `entity`, `program`, and

`invoice` are set as follows:

    $ entity=Sir-Moneybags; program='Main.*Org:.*Direct'; invoice=2012-05-30

If the invoice was paid, this ledger command will have two lines of output,

and the second line will be a transaction on the payment date.  If only one

line appears, it's the receivable accrual and we see the invoice is not paid.

    $ ledger -f accounts/books.ledger  -V --sort d --limit 'tag("Entity") =~ /'$entity'/ and tag("Program") =~ /'$program'/ and tag("Invoice") =~ /'$invoice'/' reg /Accrued/