; -*- ledger -*-

; -*- coding: utf-8 -*-

!include config/config-npo.ledger

!include org/main-org.ledger

; -*- ledger -*-

; -*- coding: utf-8 -*-

;

; config-tags.ledger: The Ledger CLI tag declarations for NPO use-case.

; Copyright © 2013, Bradley M. Kuhn.

;

; The copyright holders wish that this document could be placed into the

; public domain.  However, should such a public domain dedication not be

; possible, the copyright holders grant a waiver and/or license under the

; terms of CC0-1.0, as published by Creative Commons, Inc.  A copy of CC0-1.0

; can be found in the same repository as this README.md file under the

; filename CC0-1.0.txt.  If this document has been separated from the

; repository, a copy of CC0-1.0 can be found on Creative Commons' website at

; http://creativecommons.org/publicdomain/zero/1.0/legalcode

; ################################# TAGS ################################

; The Statement, Receipt, and Invoice tags' values should always a be a

; relative path names.  Note that we "check", but do not "assert" that the

; file name match a standard Unix-like path syntax, without spaces in the

; file name.

tag Statement

    assert value =~ /[^\/].+/

    check value =~ /[^\/][^ ]+(\/[^ ])+/

tag Receipt

    assert value =~ /[^\/].+/

    check value =~ /[^\/][^ ]+(\/[^ ])+/

tag Invoice

    assert value =~ /[^\/].+/

    check value =~ /[^\/][^ ]+(\/[^ ])+/

; IncomeType refers to the types of income a non-profit can receive.  In this

; example, it's for the categorizations on the USA Form 990.  This could be

; changed to accomodate other jurisdictions around the world.

tag IncomeType

    assert value =~ /^(Donations|RBI|UBTI)$/

; Program tag must match the general format of a ledger account as an

; assertion, but we at least check known names of programs, so that warnings

; are produced if a new program never seen before is encountered.

tag Program

    assert value =~ /[ A-z0-9\-]+(:[ A-z0-9\-]+)*/

; Entity tag is just a string, but shouldn't have spaces, just letters,

; numbers and dashes.

tag Entity

    assert value =~ /[ A-z0-9\-]+(:[ A-z0-9\-]+)*/

tag TaxImplication

    assert value =~ /^W2|1099|Accountant-Advises-No-1099|Bank-Transfer|Foreign-Corporation|Foreign-Individual-Contractor|Payroll|Refund|Reimbursement|Tax-Payment|USA-501c3|USA-Corporation|USA-LLC-No-1099$/

; -*- ledger -*-

; -*- coding: utf-8 -*-

!include ../config/config-npo.ledger

2012-02-05 Office Supply Galore - Online Order

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

    Expenses:Main Org:Office Supplies         $35.00

        ;Program: Main Org:Overhead

    Liabilities:Credit Card:Visa             $-35.00

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

    Liabilities:Credit Card:Visa            $-100.00

    Expenses:Main Org:Hosting                $100.00

        ;Program: Main Org:Overhead

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

    Liabilities:Credit Card:Visa             $100.00

    Expenses:Main Org:Hosting               $-100.00

        ;Program: Main Org:Overhead

2012-05-03 Sir Moneybags

        ;Entity: Sir-Moneybags

        ;Program: Main Org:Direct Fundraising

        ;Invoice: accounts/documentation/org/invoices/2012-05-30_moneybags-invoice_as-sent.txt

    Accrued:Accounts Receivable:Main Org  $100,000.00

    Income:Main Org:Donations            $-100,000.00

        ;IncomeType: Donations

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

    Expenses: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

The `Program` tag is used primarily to track program activity for `Income:`

and `Expenses:` accounts.  This allows for knowing what particular initiative

initiated the income (e.g., a specific fundraising campaign) and/or what

particular program activity an expense is toward (e.g., funding travel to

some specific conference).

The Program tag is always a string with the same format as a Ledger CLI

account (primarily for use with Ledger CLI's `--pivot` and `--group-by`,

[as described later](#testing-program-success)).

### Account Type Documentation Requirements

Each account type has different documentation requirements.  Based on the

type of the account, it requires a different set of tags.

When Ledger CLI's `--pedantic` option is used, these rules are enforced by

ledger itself via the configurations found in `config-tags.ledger` and

`config-accounts.ledger`.

#### Expense Account Documentation

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

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

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

  does not need an `Invoice:`, `Receipt`, nor a `Statement` tag if the

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

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

#### NEVER CHARGED Payee

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

following scenario:

Suppose an expense was expected — for example, a situation where you

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),

  [`Statement:`](#statement-tag) or

  [`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/

Alternatively, the following command will only have output if the invoice is unpaid:

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

Analysis of the Data

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

If this methodology is followed, Ledger can be used to analyze the financial

data for the organization.

### Testing Program Success

If you use the [`Program`](#program-tag) tag effectively, you can easily test

the successes of various fundraising programs with a command like this:

    $ ledger -f accounts/books.ledger --pivot Program bal '/^Income/'

Meanwhile, using the  [`Program`](#program-tag) tag for Expenses can help

track what programs are costing with commands like these:

    $ ledger -f accounts/books.ledger --group-by 'tag("Program")' reg '/^Expenses/'

FIXME: example output

### Checking Integrity of a Tag

[As mentioned](#entity-tag), the `Entity:` tag is one example among many

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

which will show all unique `Entity:` values currently in use.

Copyright and License of This File

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

This specific document, the README.md file for npo-ledger-cli, is copyrighted:

  Copyright © 2013, Bradley M. Kuhn

This document's license gives you freedom; you can copy, modify, convey,

propagate, and/or redistribute this software under the terms of either:

    * The GNU General Public License as published by the Free Software

      Foundation, Inc.; either version 3 of the License, or (at your option)

      any later version (aka GPLv3-or-later).

    * *or* the Creative Commons Attribution-ShareAlike 3.0 United States

      license, as published by Creative Commons, Inc. (aka CC-By-SA-USA-3.0)

In addition, when you convey, distribute, and/or propagate this document

and/or modified versions thereof, you may also preserve this notice so that

recipients of such distributions will also have both licensing options

described above.

A copy of GPLv3 and CC-By-SA-3.0-USA can be found in the same repository as

this file under the filenames GPLv3.txt and CC-By-SA-3.0-USA.txt.  If this

document has been separated from the repository, a

[copy of GPL can be found on FSF's website](http://www.gnu.org/licenses/gpl.txt)

and a

[copy of CC-By-SA-USA-3.0 can be found on Creative Commons' website](http://creativecommons.org/licenses/by-sa/3.0/us/legalcode).