@@ -342,97 +342,97 @@ The possible values for this field are:
has federal 501(c)(3) status in the USA, and therefore no 1099 is required.
* `Refund`, indicating that the amount is a refund owed to the `Entity` from
an amount previously paid to the NPO.
* `Reimbursement`, indicating that the amount is a reimbursement of expenses
incurred by the `Entity` and thus it is not income to the `Entity`.
* `Tax-Payment`, indicating this is a tax payment to a taxing authority (such
as the state or federal government) (e.g., a unrelated business income tax
payment).
* `USA-LLC-No-1099`, indicating that the `Entity` is an LLC, but not the type
of LLC for which the USA requires issuing a 1099.
* `Loan`, indicating that the `Entity` is receiving these funds as a loan
that is expected to be paid back.
#### Program Tag
The `Program` tag is used primarily to track program activity for `Income:`
and `Expense:` accounts. This allows for knowing what particular initiative
initiated the income (e.g., a specific fundraising campaign) and/or what
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
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