diff --git a/Ledger.hs b/Ledger.hs
index b98326c37..2310612be 100644
--- a/Ledger.hs
+++ b/Ledger.hs
@@ -64,8 +64,8 @@ cacheLedger pats l =
 
 -- filter entries by description and whether any transactions match account patterns
 filterLedgerEntries :: FilterPatterns -> LedgerFile -> LedgerFile
-filterLedgerEntries (acctpat,descpat) (LedgerFile ms ps es) = 
-    LedgerFile ms ps (filter matchdesc $ filter (any matchtxn . etransactions) es)
+filterLedgerEntries (acctpat,descpat) (LedgerFile ms ps es f) = 
+    LedgerFile ms ps (filter matchdesc $ filter (any matchtxn . etransactions) es) f
     where
       matchtxn t = case matchRegex (wilddefault acctpat) (taccount t) of
                      Nothing -> False
@@ -77,10 +77,10 @@ filterLedgerEntries (acctpat,descpat) (LedgerFile ms ps es) =
 -- filter transactions in each ledger entry by account patterns
 -- this may unbalance entries
 filterLedgerTransactions :: FilterPatterns -> LedgerFile -> LedgerFile
-filterLedgerTransactions (acctpat,descpat) (LedgerFile ms ps es) = 
-    LedgerFile ms ps (map filterentrytxns es)
+filterLedgerTransactions (acctpat,descpat) (LedgerFile ms ps es f) = 
+    LedgerFile ms ps (map filterentrytxns es) f
     where
-      filterentrytxns l@(LedgerEntry _ _ _ _ _ ts) = l{etransactions=filter matchtxn ts}
+      filterentrytxns l@(LedgerEntry _ _ _ _ _ ts _) = l{etransactions=filter matchtxn ts}
       matchtxn t = case matchRegex (wilddefault acctpat) (taccount t) of
                      Nothing -> False
                      otherwise -> True
diff --git a/LedgerEntry.hs b/LedgerEntry.hs
index 51a05b0ff..82bb6becd 100644
--- a/LedgerEntry.hs
+++ b/LedgerEntry.hs
@@ -30,7 +30,7 @@ isEntryBalanced :: LedgerEntry -> Bool
 isEntryBalanced = ((0::Double)==) . read . printf "%0.8f" . quantity . sumLedgerTransactions . etransactions
 
 autofillEntry :: LedgerEntry -> LedgerEntry
-autofillEntry e@(LedgerEntry _ _ _ _ _ ts) =
+autofillEntry e@(LedgerEntry _ _ _ _ _ ts _) =
     let e' = e{etransactions=autofillTransactions ts} in
     case (isEntryBalanced e') of
       True -> e'
@@ -50,8 +50,9 @@ autofillEntry e@(LedgerEntry _ _ _ _ _ ts) =
 
 showEntry :: LedgerEntry -> String
 showEntry e = 
-    unlines $ ["", description] ++ (showtxns $ etransactions e)
+    "\n" ++ precedingcomment ++ description ++ unlines (showtxns $ etransactions e)
     where
+      precedingcomment = epreceding_comment_lines e
       description = concat [date, status, code, desc] -- , comment]
       date = showDate $ edate e
       status = if estatus e then " *" else ""
@@ -71,8 +72,8 @@ showEntries :: [LedgerEntry] -> String
 showEntries = concatMap showEntry
 
 entrySetPrecision :: Int -> LedgerEntry -> LedgerEntry
-entrySetPrecision p (LedgerEntry d s c desc comm ts) = 
-    LedgerEntry d s c desc comm $ map (ledgerTransactionSetPrecision p) ts
+entrySetPrecision p (LedgerEntry d s c desc comm ts prec) = 
+    LedgerEntry d s c desc comm (map (ledgerTransactionSetPrecision p) ts) prec
                 
 
 -- modifier & periodic entries
diff --git a/Parse.hs b/Parse.hs
index ef9dacfda..e6afac437 100644
--- a/Parse.hs
+++ b/Parse.hs
@@ -142,14 +142,14 @@ ledgerfile = ledger <|> ledgerfromtimelog
 
 ledger :: Parser LedgerFile
 ledger = do
-  ledgernondatalines
   -- for now these must come first, unlike ledger
   modifier_entries <- many ledgermodifierentry
   periodic_entries <- many ledgerperiodicentry
   --
   entries <- (many ledgerentry) <?> "entry"
+  final_comment_lines <- ledgernondatalines
   eof
-  return $ LedgerFile modifier_entries periodic_entries entries
+  return $ LedgerFile modifier_entries periodic_entries entries (unlines final_comment_lines)
 
 ledgernondatalines :: Parser [String]
 ledgernondatalines = many (ledgerdirective <|> ledgercommentline <|> do {whiteSpace1; return []})
@@ -157,8 +157,8 @@ ledgernondatalines = many (ledgerdirective <|> ledgercommentline <|> do {whiteSp
 ledgercommentline :: Parser String
 ledgercommentline = do
   char ';'
-  many spacenonewline
-  restofline <?> "comment line"
+  l <- restofline <?> "comment line"
+  return $ ";" ++ l
 
 ledgercomment :: Parser String
 ledgercomment = 
@@ -178,7 +178,6 @@ ledgermodifierentry = do
   many spacenonewline
   valueexpr <- restofline
   transactions <- ledgertransactions
-  ledgernondatalines
   return (ModifierEntry valueexpr transactions)
 
 ledgerperiodicentry :: Parser PeriodicEntry
@@ -187,11 +186,11 @@ ledgerperiodicentry = do
   many spacenonewline
   periodexpr <- restofline
   transactions <- ledgertransactions
-  ledgernondatalines
   return (PeriodicEntry periodexpr transactions)
 
 ledgerentry :: Parser LedgerEntry
 ledgerentry = do
+  preceding <- ledgernondatalines
   date <- ledgerdate
   status <- ledgerstatus
   code <- ledgercode
@@ -202,8 +201,7 @@ ledgerentry = do
   comment <- ledgercomment
   restofline
   transactions <- ledgertransactions
-  ledgernondatalines
-  return $ autofillEntry $ LedgerEntry date status code description comment transactions
+  return $ autofillEntry $ LedgerEntry date status code description comment transactions (unlines preceding)
 
 ledgerdate :: Parser String
 ledgerdate = do 
@@ -232,7 +230,6 @@ ledgertransaction = do
   many spacenonewline
   comment <- ledgercomment
   restofline
-  many ledgercommentline
   return (LedgerTransaction account amount comment)
 
 -- account names may have single spaces in them, and are terminated by two or more spaces
diff --git a/Tests.hs b/Tests.hs
index 3e17ce349..3cccc4b6e 100644
--- a/Tests.hs
+++ b/Tests.hs
@@ -70,7 +70,7 @@ entry1_str = "\
 entry1 =
     (LedgerEntry "2007/01/28" False "" "coopportunity" ""
                [LedgerTransaction "expenses:food:groceries" (Amount (getcurrency "$") 47.18 2) "", 
-                LedgerTransaction "assets:checking" (Amount (getcurrency "$") (-47.18) 2) ""])
+                LedgerTransaction "assets:checking" (Amount (getcurrency "$") (-47.18) 2) ""] "")
 
 entry2_str = "\
 \2007/01/27 * joes diner\n\
@@ -213,7 +213,8 @@ ledger7 = LedgerFile
                                 LedgerTransaction {taccount="equity:opening balances", 
                                                    tamount=Amount {currency=(getcurrency "$"), quantity=(-4.82), precision=2},
                                                    tcomment=""}
-                               ]
+                               ],
+                  epreceding_comment_lines=""
                  }
           ,
            LedgerEntry {
@@ -225,7 +226,8 @@ ledger7 = LedgerFile
                                 LedgerTransaction {taccount="assets:checking", 
                                                    tamount=Amount {currency=(getcurrency "$"), quantity=(-179.92), precision=2},
                                                    tcomment=""}
-                               ]
+                               ],
+                  epreceding_comment_lines=""
                  }
           ,
            LedgerEntry {
@@ -237,7 +239,8 @@ ledger7 = LedgerFile
                                 LedgerTransaction {taccount="assets:checking", 
                                                    tamount=Amount {currency=(getcurrency "$"), quantity=(-200), precision=2},
                                                    tcomment=""}
-                               ]
+                               ],
+                  epreceding_comment_lines=""
                  }
           ,
            LedgerEntry {
@@ -249,7 +252,8 @@ ledger7 = LedgerFile
                                 LedgerTransaction {taccount="assets:cash", 
                                                    tamount=Amount {currency=(getcurrency "$"), quantity=(-4.82), precision=2},
                                                    tcomment=""}
-                               ]
+                               ],
+                  epreceding_comment_lines=""
                  }
           ,
            LedgerEntry {
@@ -261,7 +265,8 @@ ledger7 = LedgerFile
                                 LedgerTransaction {taccount="assets:checking", 
                                                    tamount=Amount {currency=(getcurrency "$"), quantity=(-95.11), precision=2},
                                                    tcomment=""}
-                               ]
+                               ],
+                  epreceding_comment_lines=""
                  }
           ,
            LedgerEntry {
@@ -273,9 +278,11 @@ ledger7 = LedgerFile
                                 LedgerTransaction {taccount="assets:checking", 
                                                    tamount=Amount {currency=(getcurrency "$"), quantity=(-80), precision=2},
                                                    tcomment=""}
-                               ]
+                               ],
+                  epreceding_comment_lines=""
                  }
           ]
+          ""
 
 l7 = cacheLedger (argpats [] []) ledger7
 
diff --git a/TimeLog.hs b/TimeLog.hs
index 9224e6393..014c0e879 100644
--- a/TimeLog.hs
+++ b/TimeLog.hs
@@ -16,7 +16,7 @@ instance Show TimeLog where
 
 ledgerFromTimeLog :: TimeLog -> LedgerFile
 ledgerFromTimeLog tl = 
-    LedgerFile [] [] (entriesFromTimeLogEntries $ timelog_entries tl)
+    LedgerFile [] [] (entriesFromTimeLogEntries $ timelog_entries tl) ""
 
 entriesFromTimeLogEntries :: [TimeLogEntry] -> [LedgerEntry]
 
@@ -34,7 +34,8 @@ entriesFromTimeLogEntries [clockin,clockout] =
        etransactions = [
         LedgerTransaction accountname amount "",
         LedgerTransaction "TIME" (-amount) ""
-       ]}
+       ],
+       epreceding_comment_lines=""}
     ]
     where
       accountname = tlcomment clockin
diff --git a/Transaction.hs b/Transaction.hs
index 17a356b56..0a3040632 100644
--- a/Transaction.hs
+++ b/Transaction.hs
@@ -15,7 +15,7 @@ instance Show Transaction where
 
 -- we use the entry number e to remember the grouping of txns
 flattenEntry :: (LedgerEntry, Int) -> [Transaction]
-flattenEntry (LedgerEntry d _ _ desc _ ts, e) = 
+flattenEntry (LedgerEntry d _ _ desc _ ts _, e) = 
     [Transaction e d desc (taccount t) (tamount t) | t <- ts]
 
 transactionSetPrecision :: Int -> Transaction -> Transaction
@@ -47,7 +47,7 @@ showTransactionsWithBalances ts b =
 
 showTransactionDescriptionAndBalance :: Transaction -> Amount -> String
 showTransactionDescriptionAndBalance t b =
-    (showEntryDescription $ LedgerEntry (date t) False "" (description t) "" []) 
+    (showEntryDescription $ LedgerEntry (date t) False "" (description t) "" [] "") 
     ++ (showLedgerTransaction $ LedgerTransaction (account t) (amount t) "") ++ (showBalance b)
 
 showTransactionAndBalance :: Transaction -> Amount -> String
diff --git a/Types.hs b/Types.hs
index 3bccb68db..3413f008a 100644
--- a/Types.hs
+++ b/Types.hs
@@ -67,7 +67,8 @@ data LedgerEntry = LedgerEntry {
       ecode :: String,
       edescription :: String,
       ecomment :: String,
-      etransactions :: [LedgerTransaction]
+      etransactions :: [LedgerTransaction],
+      epreceding_comment_lines :: String
     } deriving (Eq)
 
 -- an automated ledger entry
@@ -97,7 +98,8 @@ data TimeLog = TimeLog {
 data LedgerFile = LedgerFile {
       modifier_entries :: [ModifierEntry],
       periodic_entries :: [PeriodicEntry],
-      entries :: [LedgerEntry]
+      entries :: [LedgerEntry],
+      final_comment_lines :: String
     } deriving (Eq)
 
 -- we flatten LedgerEntries and LedgerTransactions into Transactions,