account Asset:Checking

   note Checking account for entire organization

   assert commodity == "$"

; Shared Liabilities Accounts

account Liabilities:Credit Card:Visa

    note Visa Credit Card account for entire organization

    assert commodity == "$"

; Organizational accrual accounts

account Accrued:Accounts Receivable:Main Org

    note Accrued receivables for Main Org

    assert commodity == "$"

; Organizational Expense Accounts

; NOTE: the payee =~ test is *not* included herein and must be cut-and-pasted

;       to the assert in ever Expense account because of the following bug:

;               http://bugs.ledger-cli.org/show_bug.cgi?id=953

; or payee =~ /NEVER CHARGED/

account Expense:Main Org:Office Supplies

    assert expenseChecker() or payee =~ /NEVER CHARGED/

    note Main Organization's Office Supplies and Sundries

account Expense:Main Org:Payroll:Salary

    assert expenseChecker() or payee =~ /NEVER CHARGED/

    note Main Organization's Staff Salaries

account Expense:Main Org:Payroll:Benefits

    assert expenseChecker() or payee =~ /NEVER CHARGED/

    note Main Organization's Staff Benefits

account Expense:Main Org:Phones

    assert expenseChecker() or payee =~ /NEVER CHARGED/

    note Main Organization's Phone Expenses

account Expense:Main Org:Hosting

    assert expenseChecker() or payee =~ /NEVER CHARGED/

    note Main Organization's Network Hosting Provider services

account Expense:Main Org:Occupancy

    assert expenseChecker() or payee =~ /NEVER CHARGED/

; 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)$/

; -*- 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

    Expense:Main Org:Office Supplies          $35.00

    Liabilities:Credit Card:Visa             -$35.00

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

    Liabilities:Credit Card:Visa            $-100.00

    Expense:Main Org:Hosting                 $100.00

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

    Liabilities:Credit Card:Visa             $100.00

    Expense:Main Org:Hosting                $-100.00

2012-05-03 Sir Moneybags

        ;Entity: Sir-Moneybags

        ;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

* 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.

#### IncomeType Tag

The `IncomeType:` tag is used for all `Income:` accounts.  This refers to the

type of income.  The value of the `IncomeType:` tag is always a string.

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.

* `RBI`, which refers to "related business income".

* `UBTI`, which refers to "unrelated business taxable income.

Not that donor-advised funds and government grants don't currently have their

own `IncomeType`.  It's possible this might be necessary; the authors aren't

familiar with how to handle those items on the Form 990.  It would be a

relatively simple change to `config-tags.ledger`, though, to support other

income types, or to change it entirely to handle use-cases other than USA

Form 990 filing.

### 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

following scenario:

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.

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