* a confirmation document showing transfer of funds between two bank

  accounts.

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

#### Invoice Tag

The `Invoice` tag refers to an actual invoice, either generated by the

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

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

has occurred.  The value of the `Invoice` tag is always a valid pathname in

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

Some examples of appropriate uses of the `Invoice` tag are:

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

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

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.

#### TaxReporting Tag

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 into 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),

  [`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: