Tagged

-- They reflect the money I have (or in the credit card's case, don't have) at any period of time. These appear on my balance sheet. Income and expense accounts reflect where money comes from or goes to. --

Analysis Patterns - Reusable Object Models
Martin Fowler.

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What does that mean?
I've been tagged by CIP.
That being so, the rules are:

Grab the book closest to you.
Open to page 123, go down to the fifth sentence.
Post the text of the next 3 sentences on your blog.
Name the book and the author.
Tag three people.

I tag:

Desi
Sayvasachi and (a long shot)
Perpetual-Outsider.