Hi Jeroen, I use the payee field to denote the person/institution where the money flows to and use a Payee tag to set a different payee for the individual postings.
One example: Assume I've made some digital prints and bought some binders and pens along with that at my favorite copy shop ACME Inc. Now the money flows to AMCE Inc. (payee) and comes from my checking account (1st posting) though for me it is a office supply expense (2nd posting) % cat <<EOF | ledger -f - reg --wide 2012/10/30 * (1) ACME Inc. Assets:Bank:Checking € 50,00 Expenses:Office Supplies ; Payee: Binders, Pens, Digital Prints EOF 30.10.2012 ACME Inc. Assets:Bank:Checking € 50,00 € 50,00 Binders, Pens, Digital Prints Expenses:Office Supplies € -50,00 0 The example demonstrates, that the payee field is set for each posting individually, the best of both worlds ;) Best regards, Alexis