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-# Format
+# Ledger Specification
+
+## Transaction Record
+
+### External Representation
DATE DESTINATION-ACCOUNT SOURCE-ACCOUNT AMOUNT UNIT [COMMENT...]
-# Example
+ where
+ - `DATE` has the form `YYYY-MM-DD`
+ - `AMOUNT` is a non-negative, decimal number
+
+### Example
2013-01-01 krebs-ml amazon 30 EUR C0DE-AAAA-BBBB-CCCC
2013-02-02 momo krebs-ml 50 EUR C0DE-AAAA-BBBB-CCCC