Changeset - d0277344ad02
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Georg Link (GeorgLink) - 2 years ago 2019-03-23 17:24:41
fix grammar
1 file changed with 2 insertions and 3 deletions:
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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

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
@@ -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]( two letter country
code for the country where the grant goes.

This tag is to assist in filing
Form 990, [Schedule I]( and
[Schedule F](

### 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

#### 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.


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.
@@ -552,25 +552,24 @@ Copyright and License of This File
This specific document, the 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](
and a
[copy of CC-By-SA-USA-3.0 can be found on Creative Commons' website](

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