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npo-ledger-cli-tutorial.md
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@@ -192,12 +192,33 @@ Some examples of appropriate uses of the `Invoice:` tag are:
 

	
 
* a reimbursement request submitted by an employee, contractor, or volunteer
 
  for expenses they've already incurred and would like the organization to
 
  reimburse (e.g., an expense report, requesting for reimbursement of travel
 
  expenses).
 

	
 
#### Statement Tag
 

	
 
The `Statement:` tag refers to any sort of written statement received from an
 
external party (or even perhaps generated internally) that provides document,
 
insight, or other information about the transaction.  The value of the
 
`Statement:` tag is always a valid pathname in the repository to the document.
 

	
 
Some examples of appropriate uses of the `Statement:` tag are:
 

	
 
* bank statements, as received from the banking institution.
 

	
 
* written reports of travel.
 

	
 
* blog posts made by a contractor documenting their work.
 

	
 
* written organizational policies about the expense.
 

	
 
* just about anything that is clearly not an [invoice](invoice-tag) nor a
 
  [receipt](receipt-tag), but definitely is valid backup documentation for
 
  the transaction.
 

	
 
### Expense Account Documentation
 

	
 
Each Expense account entries need to be tagged with an `Invoice`, `Receipt`,
 
or `Statement` tag.  The value of the tag is a relative path name of a file
 
elsewhere in the same repository that documents the specific expense.  For
 
example, an entry like this: