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diff --git a/src/emacs.cc b/src/emacs.cc
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+/*
+ * Copyright (c) 2003-2009, John Wiegley.  All rights reserved.
+ *
+ * Redistribution and use in source and binary forms, with or without
+ * modification, are permitted provided that the following conditions are
+ * met:
+ *
+ * - Redistributions of source code must retain the above copyright
+ *   notice, this list of conditions and the following disclaimer.
+ *
+ * - Redistributions in binary form must reproduce the above copyright
+ *   notice, this list of conditions and the following disclaimer in the
+ *   documentation and/or other materials provided with the distribution.
+ *
+ * - Neither the name of New Artisans LLC nor the names of its
+ *   contributors may be used to endorse or promote products derived from
+ *   this software without specific prior written permission.
+ *
+ * THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
+ * "AS IS" AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
+ * LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR
+ * A PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT
+ * OWNER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
+ * SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT
+ * LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE,
+ * DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY
+ * THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT
+ * (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE
+ * OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
+ */
+
+#include <system.hh>
+
+#include "emacs.h"
+#include "xact.h"
+#include "post.h"
+#include "account.h"
+
+namespace ledger {
+
+void format_emacs_posts::write_xact(xact_t& xact)
+{
+  out << "\"" << xact.pos->pathname << "\" "
+      << xact.pos->beg_line << " ";
+
+  tm	      when = gregorian::to_tm(xact.date());
+  std::time_t date = std::mktime(&when);
+
+  out << "(" << (date / 65536) << " " << (date % 65536) << " 0) ";
+
+  if (! xact.code)
+    out << "nil ";
+  else
+    out << "\"" << *xact.code << "\" ";
+
+  if (xact.payee.empty())
+    out << "nil";
+  else
+    out << "\"" << xact.payee << "\"";
+
+  out << "\n";
+}
+
+void format_emacs_posts::operator()(post_t& post)
+{
+  if (! post.has_xdata() ||
+      ! post.xdata().has_flags(POST_EXT_DISPLAYED)) {
+    if (! last_xact) {
+      out << "((";
+      write_xact(*post.xact);
+    }
+    else if (post.xact != last_xact) {
+      out << ")\n (";
+      write_xact(*post.xact);
+    }
+    else {
+      out << "\n";
+    }
+
+    out << "  (" << post.pos->beg_line << " ";
+    out << "\"" << post.reported_account()->fullname() << "\" \""
+	<< post.amount << "\"";
+
+    switch (post.state()) {
+    case item_t::CLEARED:
+      out << " t";
+      break;
+    case item_t::PENDING:
+      out << " pending";
+      break;
+    default:
+      out << " nil";
+      break;
+    }
+
+    if (post.cost)
+      out << " \"" << *post.cost << "\"";
+    if (post.note)
+      out << " \"" << *post.note << "\"";
+    out << ")";
+
+    last_xact = post.xact;
+
+    post.xdata().add_flags(POST_EXT_DISPLAYED);
+  }
+}
+
+} // namespace ledger