diff --git a/finance/pta.journal b/finance/pta.journal
index ba65af8..1393b02 100644
--- a/finance/pta.journal
+++ b/finance/pta.journal
@@ -1,5 +1,5 @@
 account liabilities
-account liabilities:payable:sm
+account liabilities:sm    ; reimbursement owed
 account equity
 account equity:retained-earnings   ; used by make bse
 account revenues
@@ -16,9 +16,9 @@ D         1000. USD        ; use USD by default
 2024-03-30 Discourse | begin $50/mo hosting at Discourse, with an advance from SM
     ; hosting options were discussed here:   https://forum.plaintextaccounting.org/t/-/5
     expenses:hosting         50
-    liabilities:payable:sm
+    liabilities:sm
 
 2024-04-11 sponsor1 | one-time donation, used immediately
     revenues:github         -25
-    liabilities:payable:sm
+    liabilities:sm
 
diff --git a/src/finance.md b/src/finance.md
index 2da1ae1..da7a5ea 100644
--- a/src/finance.md
+++ b/src/finance.md
@@ -62,7 +62,7 @@ title:'Support Simon via Paypal',
 td { padding:0 0.5em; }
 td:nth-child(1) { white-space:nowrap; }
 tr:nth-child(even) td { background-color:#eee; }
-</style><link rel="stylesheet" href="hledger.css"><table><tr><th colspan="2" style="text-align:left"><h2>Balance Sheet 2024-04-11</h2></th></tr><tr><th></th><th>2024-04-11</th></tr><tr><td colspan="2">&nbsp;</td></tr><tr><th colspan="2" style="text-align:left">Assets</th></tr><tr><th style="text-align:left">total</th><th class="amount coltotal" style="text-align:right">0</th></tr><tr><td colspan="2">&nbsp;</td></tr><tr><th colspan="2" style="text-align:left">Liabilities</th></tr><tr><td class="account" style="text-align:left">liabilities:payable:sm</td><td class="amount" style="text-align:right">25 USD</td></tr><tr><th style="text-align:left">total</th><th class="amount coltotal" style="text-align:right">25 USD</th></tr><tr><td colspan="2">&nbsp;</td></tr><tr><th style="text-align:left">Net:</th><th class="amount coltotal" style="text-align:right">-25 USD</th></tr></table>
+</style><link rel="stylesheet" href="hledger.css"><table><tr><th colspan="2" style="text-align:left"><h2>Balance Sheet 2024-04-11</h2></th></tr><tr><th></th><th>2024-04-11</th></tr><tr><td colspan="2">&nbsp;</td></tr><tr><th colspan="2" style="text-align:left">Assets</th></tr><tr><th style="text-align:left">total</th><th class="amount coltotal" style="text-align:right">0</th></tr><tr><td colspan="2">&nbsp;</td></tr><tr><th colspan="2" style="text-align:left">Liabilities</th></tr><tr><td class="account" style="text-align:left">liabilities:sm</td><td class="amount" style="text-align:right">25 USD</td></tr><tr><th style="text-align:left">total</th><th class="amount coltotal" style="text-align:right">25 USD</th></tr><tr><td colspan="2">&nbsp;</td></tr><tr><th style="text-align:left">Net:</th><th class="amount coltotal" style="text-align:right">-25 USD</th></tr></table>
 
 <style>
 td { padding:0 0.5em; }
@@ -76,12 +76,12 @@ tr:nth-child(even) td { background-color:#eee; }
 2024-03-30 begin tracking finances of the plaintextaccounting org.
 
 2024-03-30 Discourse | begin $50/mo hosting at Discourse, with an advance from SM
-    ; hosting options were discussed here: https://forum.plaintextaccounting.org/t/-/5
-    expenses:hosting                50 USD
-    liabilities:payable:sm         -50 USD
+    ; hosting options were discussed here:   https://forum.plaintextaccounting.org/t/-/5
+    expenses:hosting          50 USD
+    liabilities:sm           -50 USD
 
 2024-04-11 sponsor1 | one-time donation, used immediately
-    revenues:github                -25 USD
-    liabilities:payable:sm          25 USD
+    revenues:github         -25 USD
+    liabilities:sm           25 USD
 
 ```