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+/*
+ * Copyright (c) 2003-2008, 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.
+ */
+
+#ifndef _HANDLER_H
+#define _HANDLER_H
+
+#include "utils.h"
+#include "xact.h"
+#include "account.h"
+
+namespace ledger {
+
+template <typename T>
+struct item_handler : public noncopyable
+{
+  shared_ptr<item_handler> handler;
+
+public:
+  item_handler() {
+    TRACE_CTOR(item_handler, "");
+  }
+  item_handler(shared_ptr<item_handler> _handler) : handler(_handler) {
+    TRACE_CTOR(item_handler, "shared_ptr<item_handler>");
+  }
+  virtual ~item_handler() {
+    TRACE_DTOR(item_handler);
+  }
+
+  virtual void flush() {
+    if (handler.get())
+      handler->flush();
+  }
+  virtual void operator()(T& item) {
+    if (handler.get())
+      (*handler.get())(item);
+  }
+};
+
+typedef shared_ptr<item_handler<xact_t> >    xact_handler_ptr;
+typedef shared_ptr<item_handler<account_t> > acct_handler_ptr;
+
+} // namespace ledger
+
+#endif // _HANDLER_H