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npo-ledger-cli-tutorial.md
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@@ -366,49 +366,49 @@ particular program activity an expense is toward (e.g., funding travel to
 
some specific conference).
 

	
 
The Program tag is always a string with the same format as a Ledger CLI
 
account (primarily for use with Ledger CLI's `--pivot` and `--group-by`,
 
[as described later](#testing-program-success)).
 

	
 
### 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 `Expense:` account entry must be tagged with the following tags:
 

	
 
* 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:`] tag.
 
* A [`Program:`](#program-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.
 

	
 
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