@@ -411,24 +411,43 @@ it like this:
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.
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/'