@@ -220,48 +220,68 @@ Some examples of appropriate uses of the `Invoice:` tag are:
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.
#### 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.
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.
### Expense Account Documentation
Each Expense account entries need to be tagged with an
[`Invoice`](#invoice-tag), [`Receipt`](#receipt-tag), or
[`Statement`](#statement-tag) 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:
2012-02-05 Office Supply Galore - Online Order
Expense:Main Org:Office Supplies $35.00
;Receipt: accounts/documentation/org/receipts/2012-02-05_office-supply-galore.txt
Liabilities:Credit Card:Visa -$35.00
shows that a purchase was made at Office Supply Galore's online store for
$35.00, and the file `accounts/documentation/org/receipts/2012-02-05_office-supply-galore.txt`
contains the receipt from that purchase.
#### payee with "NEVER CHARGED"
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: