Changeset - d0277344ad02
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Georg Link (GeorgLink) - 2 years ago 2019-03-23 17:24:41
linkgeorg@gmail.com
fix grammar
1 file changed with 2 insertions and 3 deletions:
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npo-ledger-cli-tutorial.md
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@@ -286,49 +286,49 @@ considered pure "meta-data" for a ledger entry.
 
The `Entity:` tag is required for many types of ledger entries.  The value of
 
the `Entity:` tag is a unique moniker that identifies the organization,
 
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
 
trouble.  However, you could implement checks in
 
`accounts/config/config-tags.ledger` using a regular expression to verify no
 
typos have occurred.  This would be somewhat cumbersome, since Ledger CLI
 
would likely require that the monikers be encoded into a regular expression.
 
Barring that, the
 
[integrity of your data should be periodically checked](checking-integrity-of-tag).
 

	
 
#### 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.
 
* `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.
 

	
 
#### TaxImplication Tag
 

	
 
The `TaxImplication:` tag is used for all `Asset:` accounts when the
 
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
 
must have annual 1099 and/or W2 issued.  An [`Entity:` tag](entity-tag) should always
 
go along with a TaxImplication tag.
 

	
 
The possible values for this field are:
 

	
 
* `1099`, indicating the amount paid requires issuance of a USA Federal Form
 
  1099 for the `Entity` involved.
 

	
 
* `W2`, indicating the amount paid will be part of a USA Federal income, as
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@@ -391,49 +391,49 @@ account (primarily for use with Ledger CLI's `--pivot` and `--group-by`,
 

	
 
The `GrantLocation` tag is used to indicate that an expense is a grant.  The
 
value for the tag should indicate the geographical region.  It is recommend
 
that the geographical reason be identified with the
 
[ISO 3166-2](https://en.wikipedia.org/wiki/ISO_3166-2) two letter country
 
code for the country where the grant goes.
 

	
 
This tag is to assist in filing
 
Form 990, [Schedule I](https://www.irs.gov/uac/about-schedule-i-form-990) and
 
[Schedule F](https://www.irs.gov/charities-non-profits/exempt-organizations-annual-reporting-requirements-foreign-activities-form-990-schedule-f-activities-reported).
 

	
 
### 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
 
* 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.
 

	
 
Expense accounts can have the following optional tag:
 

	
 
* A [`GrantLocation:`](#grantlocation-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.
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@@ -552,25 +552,24 @@ 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).
 

	
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