diff --git a/lib/Internal/Budget.hs b/lib/Internal/Budget.hs
index aabe2db..935bedb 100644
--- a/lib/Internal/Budget.hs
+++ b/lib/Internal/Budget.hs
@@ -12,6 +12,17 @@ import qualified RIO.NonEmpty as NE
 import qualified RIO.Text as T
 import RIO.Time
 
+-- each budget (designated at the top level by a 'name') is processed in the
+-- following steps
+-- 1. expand all transactions given the desired date range and date patterns for
+--    each directive in the budget
+-- 2. sort all transactions by date
+-- 3. propagate all balances forward, and while doing so assign values to each
+--    transaction (some of which depend on the 'current' balance of the
+--    target account)
+-- 4. assign shadow transactions (TODO)
+-- 5. insert all transactions
+
 insertBudget
   :: (MonadInsertError m, MonadSqlQuery m, MonadFinance m)
   => Budget
@@ -73,8 +84,8 @@ insertBudgetTx FlatTransfer {ftFrom, ftTo, ftMeta, ftCur, ftValue, ftDesc, ftWhe
       k <- insert $ TransactionR (bmCommit ftMeta) ftWhen ftDesc
       insertBudgetLabel k from
       insertBudgetLabel k to
-    insertBudgetLabel k split = do
-      sk <- insertSplit k split
+    insertBudgetLabel k entry = do
+      sk <- insertEntry k entry
       insert_ $ BudgetLabelR sk $ bmName ftMeta
 
 entryPair
@@ -83,7 +94,7 @@ entryPair
   -> TaggedAcnt
   -> BudgetCurrency
   -> Rational
-  -> m (SplitPair, Maybe SplitPair)
+  -> m (EntryPair, Maybe EntryPair)
 entryPair from to cur val = case cur of
   NoX curid -> (,Nothing) <$> pair curid from to val
   X Exchange {xFromCur, xToCur, xAcnt, xRate} -> do
@@ -93,11 +104,11 @@ entryPair from to cur val = case cur of
     combineError res1 res2 $ \a b -> (a, Just b)
   where
     pair curid from_ to_ v = do
-      let s1 = split curid from_ (-v)
-      let s2 = split curid to_ v
+      let s1 = entry curid from_ (-v)
+      let s2 = entry curid to_ v
       combineError s1 s2 (,)
-    split c TaggedAcnt {taAcnt, taTags} v =
-      resolveSplit $
+    entry c TaggedAcnt {taAcnt, taTags} v =
+      resolveEntry $
         Entry
           { eAcnt = taAcnt
           , eValue = v
@@ -368,7 +379,7 @@ allocatePost precision aftertax = fmap (fmap go)
             else roundPrecision precision v
 
 --------------------------------------------------------------------------------
--- Transfer
+-- Standalone Transfer
 
 expandTransfers
   :: (MonadInsertError m, MonadSqlQuery m, MonadFinance m)
@@ -520,7 +531,7 @@ type IntAllocations =
 
 type DaySpanAllocation = Allocation DaySpan
 
-type SplitPair = (KeySplit, KeySplit)
+type EntryPair = (KeyEntry, KeyEntry)
 
 type PeriodScaler = Natural -> Double -> Double
 
diff --git a/lib/Internal/Database/Ops.hs b/lib/Internal/Database/Ops.hs
index 9676269..e32df5b 100644
--- a/lib/Internal/Database/Ops.hs
+++ b/lib/Internal/Database/Ops.hs
@@ -10,8 +10,8 @@ module Internal.Database.Ops
   , mkPool
   , whenHash
   , whenHash_
-  , insertSplit
-  , resolveSplit
+  , insertEntry
+  , resolveEntry
   )
 where
 
@@ -401,14 +401,14 @@ whenHash_ t o f = do
   hs <- askDBState kmNewCommits
   if h `elem` hs then Just . (c,) <$> f else return Nothing
 
-insertSplit :: MonadSqlQuery m => TransactionRId -> KeySplit -> m SplitRId
-insertSplit t Entry {eAcnt, eCurrency, eValue, eComment, eTags} = do
-  k <- insert $ SplitR t eCurrency eAcnt eComment eValue
+insertEntry :: MonadSqlQuery m => TransactionRId -> KeyEntry -> m EntryRId
+insertEntry t Entry {eAcnt, eCurrency, eValue, eComment, eTags} = do
+  k <- insert $ EntryR t eCurrency eAcnt eComment eValue
   mapM_ (insert_ . TagRelationR k) eTags
   return k
 
-resolveSplit :: (MonadInsertError m, MonadFinance m) => BalSplit -> m KeySplit
-resolveSplit s@Entry {eAcnt, eCurrency, eValue, eTags} = do
+resolveEntry :: (MonadInsertError m, MonadFinance m) => BalEntry -> m KeyEntry
+resolveEntry s@Entry {eAcnt, eCurrency, eValue, eTags} = do
   let aRes = lookupAccountKey eAcnt
   let cRes = lookupCurrencyKey eCurrency
   let sRes = lookupAccountSign eAcnt
diff --git a/lib/Internal/History.hs b/lib/Internal/History.hs
index 92284bb..72d50a4 100644
--- a/lib/Internal/History.hs
+++ b/lib/Internal/History.hs
@@ -16,23 +16,6 @@ import RIO hiding (to)
 import qualified RIO.Text as T
 import RIO.Time
 
---------------------------------------------------------------------------------
--- budget
-
--- each budget (designated at the top level by a 'name') is processed in the
--- following steps
--- 1. expand all transactions given the desired date range and date patterns for
---    each directive in the budget
--- 2. sort all transactions by date
--- 3. propagate all balances forward, and while doing so assign values to each
---    transaction (some of which depend on the 'current' balance of the
---    target account)
--- 4. assign shadow transactions (TODO)
--- 5. insert all transactions
-
---------------------------------------------------------------------------------
--- statements
-
 splitHistory :: [History] -> ([HistTransfer], [Statement])
 splitHistory = partitionEithers . fmap go
   where
@@ -118,16 +101,16 @@ txPair day from to cur val desc = resolveTx tx
       Tx
         { txDescr = desc
         , txDate = day
-        , txSplits = [split from (-val), split to val]
+        , txEntries = [split from (-val), split to val]
         }
 
 resolveTx :: (MonadInsertError m, MonadFinance m) => BalTx -> m KeyTx
-resolveTx t@Tx {txSplits = ss} =
-  fmap (\kss -> t {txSplits = kss}) $
+resolveTx t@Tx {txEntries = ss} =
+  fmap (\kss -> t {txEntries = kss}) $
     combineErrors $
-      fmap resolveSplit ss
+      fmap resolveEntry ss
 
 insertTx :: MonadSqlQuery m => CommitRId -> KeyTx -> m ()
-insertTx c Tx {txDate = d, txDescr = e, txSplits = ss} = do
+insertTx c Tx {txDate = d, txDescr = e, txEntries = ss} = do
   k <- insert $ TransactionR c d e
-  mapM_ (insertSplit k) ss
+  mapM_ (insertEntry k) ss
diff --git a/lib/Internal/Statement.hs b/lib/Internal/Statement.hs
index cf09dcb..386d96c 100644
--- a/lib/Internal/Statement.hs
+++ b/lib/Internal/Statement.hs
@@ -217,12 +217,12 @@ matchNonDates ms = go ([], [], initZipper ms)
        in go (m, u, resetZipper z') rs
 
 balanceTx :: RawTx -> InsertExcept BalTx
-balanceTx t@Tx {txSplits = ss} = do
-  bs <- balanceSplits ss
-  return $ t {txSplits = bs}
+balanceTx t@Tx {txEntries = ss} = do
+  bs <- balanceEntries ss
+  return $ t {txEntries = bs}
 
-balanceSplits :: [RawSplit] -> InsertExcept [BalSplit]
-balanceSplits ss =
+balanceEntries :: [RawEntry] -> InsertExcept [BalEntry]
+balanceEntries ss =
   fmap concat
     <$> mapM (uncurry bal)
     $ groupByKey
@@ -231,7 +231,7 @@ balanceSplits ss =
     haeValue s@Entry {eValue = Just v} = Right s {eValue = v}
     haeValue s = Left s
     bal cur rss
-      | length rss < 2 = throwError $ InsertException [BalanceError TooFewSplits cur rss]
+      | length rss < 2 = throwError $ InsertException [BalanceError TooFewEntries cur rss]
       | otherwise = case partitionEithers $ fmap haeValue rss of
           ([noVal], val) -> return $ noVal {eValue = foldr (\s x -> x - eValue s) 0 val} : val
           ([], val) -> return val
diff --git a/lib/Internal/Types/Database.hs b/lib/Internal/Types/Database.hs
index 9e82ca6..6ea5506 100644
--- a/lib/Internal/Types/Database.hs
+++ b/lib/Internal/Types/Database.hs
@@ -44,7 +44,7 @@ TransactionR sql=transactions
     date Day
     description T.Text
     deriving Show Eq
-SplitR sql=splits
+EntryR sql=entries
     transaction TransactionRId OnDeleteCascade
     currency CurrencyRId OnDeleteCascade
     account AccountRId OnDeleteCascade
@@ -52,10 +52,10 @@ SplitR sql=splits
     value Rational
     deriving Show Eq
 TagRelationR sql=tag_relations
-    split SplitRId OnDeleteCascade
+    entry EntryRId OnDeleteCascade
     tag TagRId OnDeleteCascade
 BudgetLabelR sql=budget_labels
-    split SplitRId OnDeleteCascade
+    entry EntryRId OnDeleteCascade
     budgetName T.Text
     deriving Show Eq
 |]
diff --git a/lib/Internal/Types/Dhall.hs b/lib/Internal/Types/Dhall.hs
index 9a96a14..ea29dbf 100644
--- a/lib/Internal/Types/Dhall.hs
+++ b/lib/Internal/Types/Dhall.hs
@@ -421,7 +421,7 @@ data History
   | HistStatement !Statement
   deriving (Eq, Generic, Hashable, FromDhall)
 
-type EntryGetter = Entry SplitAcnt (Maybe EntryNumGetter) SplitCur TagID
+type EntryGetter = Entry EntryAcnt (Maybe EntryNumGetter) EntryCur TagID
 
 instance FromDhall EntryGetter
 
@@ -436,7 +436,7 @@ deriving instance (Eq a, Eq v, Eq c, Eq t) => Eq (Entry a v c t)
 data Tx s = Tx
   { txDescr :: !T.Text
   , txDate :: !Day
-  , txSplits :: ![s]
+  , txEntries :: ![s]
   }
   deriving (Generic)
 
@@ -463,7 +463,7 @@ data Statement = Statement
   }
   deriving (Eq, Hashable, Generic, FromDhall)
 
--- | the value of a field in split (text version)
+-- | the value of a field in entry (text version)
 -- can either be a raw (constant) value, a lookup from the record, or a map
 -- between the lookup and some other value
 data EntryTextGetter t
@@ -473,9 +473,9 @@ data EntryTextGetter t
   | Map2T !(FieldMap (T.Text, T.Text) t)
   deriving (Eq, Generic, Hashable, Show, FromDhall)
 
-type SplitCur = EntryTextGetter CurID
+type EntryCur = EntryTextGetter CurID
 
-type SplitAcnt = EntryTextGetter AcntID
+type EntryAcnt = EntryTextGetter AcntID
 
 deriving instance (Show k, Show v) => Show (Field k v)
 
@@ -504,8 +504,8 @@ data FieldMatcher re
 deriving instance Show (FieldMatcher T.Text)
 
 data TxGetter = TxGetter
-  { tgCurrency :: !SplitCur
-  , tgAcnt :: !SplitAcnt
+  { tgCurrency :: !EntryCur
+  , tgAcnt :: !EntryAcnt
   , tgEntries :: ![EntryGetter]
   }
   deriving (Eq, Generic, Hashable, Show, FromDhall)
diff --git a/lib/Internal/Types/Main.hs b/lib/Internal/Types/Main.hs
index 7b4d127..9605d41 100644
--- a/lib/Internal/Types/Main.hs
+++ b/lib/Internal/Types/Main.hs
@@ -57,9 +57,9 @@ data DBState = DBState
 
 type CurrencyM = Reader CurrencyMap
 
-type KeySplit = Entry AccountRId Rational CurrencyRId TagRId
+type KeyEntry = Entry AccountRId Rational CurrencyRId TagRId
 
-type KeyTx = Tx KeySplit
+type KeyTx = Tx KeyEntry
 
 type TreeR = Tree ([T.Text], AccountRId)
 
@@ -125,30 +125,30 @@ accountSign IncomeT = Credit
 accountSign LiabilityT = Credit
 accountSign EquityT = Credit
 
-type RawSplit = Entry AcntID (Maybe Rational) CurID TagID
+type RawEntry = Entry AcntID (Maybe Rational) CurID TagID
 
-type BalSplit = Entry AcntID Rational CurID TagID
+type BalEntry = Entry AcntID Rational CurID TagID
 
-type RawTx = Tx RawSplit
+type RawTx = Tx RawEntry
 
-type BalTx = Tx BalSplit
+type BalTx = Tx BalEntry
 
 data MatchRes a = MatchPass !a | MatchFail | MatchSkip
 
 --------------------------------------------------------------------------------
 -- exception types
 
-data BalanceType = TooFewSplits | NotOneBlank deriving (Show)
+data BalanceType = TooFewEntries | NotOneBlank deriving (Show)
 
 data MatchType = MatchNumeric | MatchText deriving (Show)
 
-data SplitIDType = AcntField | CurField | TagField deriving (Show)
+data EntryIDType = AcntField | CurField | TagField deriving (Show)
 
 data LookupSuberr
-  = SplitIDField !SplitIDType
-  | SplitValField
+  = EntryIDField !EntryIDType
+  | EntryValField
   | MatchField !MatchType
-  | DBKey !SplitIDType
+  | DBKey !EntryIDType
   deriving (Show)
 
 data AllocationSuberr
@@ -168,7 +168,7 @@ data InsertError
   | ParseError !T.Text
   | ConversionError !T.Text
   | LookupError !LookupSuberr !T.Text
-  | BalanceError !BalanceType !CurID ![RawSplit]
+  | BalanceError !BalanceType !CurID ![RawEntry]
   | IncomeError !Day !T.Text !Rational
   | PatternError !Natural !Natural !(Maybe Natural) !PatternSuberr
   | DaySpanError !Gregorian !(Maybe Gregorian)
diff --git a/lib/Internal/Utils.hs b/lib/Internal/Utils.hs
index fa392bc..fcca4d1 100644
--- a/lib/Internal/Utils.hs
+++ b/lib/Internal/Utils.hs
@@ -306,10 +306,10 @@ matches
       desc = maybe (return True) (matchMaybe trDesc . snd) spDesc
       convert (TxGetter cur a ss) = MatchPass <$> toTx cur a ss r
 
-toTx :: SplitCur -> SplitAcnt -> [EntryGetter] -> TxRecord -> InsertExceptT CurrencyM RawTx
-toTx sc sa toSplits r@TxRecord {trAmount, trDate, trDesc} = do
-  combineError3 acntRes curRes ssRes $ \a c ss ->
-    let fromSplit =
+toTx :: EntryCur -> EntryAcnt -> [EntryGetter] -> TxRecord -> InsertExceptT CurrencyM RawTx
+toTx sc sa toEntries r@TxRecord {trAmount, trDate, trDesc} = do
+  combineError3 acntRes curRes ssRes $ \a c es ->
+    let fromEntry =
           Entry
             { eAcnt = a
             , eCurrency = c
@@ -320,12 +320,12 @@ toTx sc sa toSplits r@TxRecord {trAmount, trDate, trDesc} = do
      in Tx
           { txDate = trDate
           , txDescr = trDesc
-          , txSplits = fromSplit : ss
+          , txEntries = fromEntry : es
           }
   where
     acntRes = liftInner $ resolveAcnt r sa
     curRes = liftInner $ resolveCurrency r sc
-    ssRes = combineErrors $ fmap (resolveEntry r) toSplits
+    ssRes = combineErrors $ fmap (resolveEntry r) toEntries
 
 valMatches :: ValMatcher -> Rational -> InsertExcept Bool
 valMatches ValMatcher {vmDen, vmSign, vmNum, vmPrec} x
@@ -351,7 +351,7 @@ otherMatches dict m = case m of
   where
     lookup_ t n = lookupErr (MatchField t) n dict
 
-resolveEntry :: TxRecord -> EntryGetter -> InsertExceptT CurrencyM RawSplit
+resolveEntry :: TxRecord -> EntryGetter -> InsertExceptT CurrencyM RawEntry
 resolveEntry r s@Entry {eAcnt, eValue, eCurrency} = do
   m <- ask
   liftInner $ combineErrorM3 acntRes curRes valRes $ \a c v -> do
@@ -447,18 +447,18 @@ collectErrorsIO = mapErrorsIO id
 
 resolveValue :: TxRecord -> EntryNumGetter -> InsertExcept Double
 resolveValue TxRecord {trOther, trAmount} s = case s of
-  (LookupN t) -> readDouble =<< lookupErr SplitValField t trOther
+  (LookupN t) -> readDouble =<< lookupErr EntryValField t trOther
   (ConstN c) -> return c
   AmountN m -> return $ (* m) $ fromRational trAmount
 
-resolveAcnt :: TxRecord -> SplitAcnt -> InsertExcept T.Text
-resolveAcnt = resolveSplitField AcntField
+resolveAcnt :: TxRecord -> EntryAcnt -> InsertExcept T.Text
+resolveAcnt = resolveEntryField AcntField
 
-resolveCurrency :: TxRecord -> SplitCur -> InsertExcept T.Text
-resolveCurrency = resolveSplitField CurField
+resolveCurrency :: TxRecord -> EntryCur -> InsertExcept T.Text
+resolveCurrency = resolveEntryField CurField
 
-resolveSplitField :: SplitIDType -> TxRecord -> SplitAcnt -> InsertExcept T.Text
-resolveSplitField t TxRecord {trOther = o} s = case s of
+resolveEntryField :: EntryIDType -> TxRecord -> EntryAcnt -> InsertExcept T.Text
+resolveEntryField t TxRecord {trOther = o} s = case s of
   ConstT p -> return p
   LookupT f -> lookup_ f o
   MapT (Field f m) -> do
@@ -469,7 +469,7 @@ resolveSplitField t TxRecord {trOther = o} s = case s of
     lookup_ (k1, k2) m
   where
     lookup_ :: (Ord k, Show k) => k -> M.Map k v -> InsertExcept v
-    lookup_ = lookupErr (SplitIDField t)
+    lookup_ = lookupErr (EntryIDField t)
 
 lookupErr :: (Ord k, Show k) => LookupSuberr -> k -> M.Map k v -> InsertExcept v
 lookupErr what k m = case M.lookup k m of
@@ -596,8 +596,8 @@ showError other = case other of
     [T.unwords ["Could not find field", f, "when resolving", what]]
     where
       what = case t of
-        SplitIDField st -> T.unwords ["split", idName st, "ID"]
-        SplitValField -> "split value"
+        EntryIDField st -> T.unwords ["entry", idName st, "ID"]
+        EntryValField -> "entry value"
         MatchField mt -> T.unwords [matchName mt, "match"]
         DBKey st -> T.unwords ["database", idName st, "ID key"]
       -- TODO this should be its own function
@@ -629,15 +629,15 @@ showError other = case other of
         [ msg
         , "for currency"
         , singleQuote cur
-        , "and for splits"
-        , splits
+        , "and for entries"
+        , entries
         ]
     ]
     where
       msg = case t of
-        TooFewSplits -> "Need at least two splits to balance"
-        NotOneBlank -> "Exactly one split must be blank"
-      splits = T.intercalate ", " $ fmap (singleQuote . showSplit) rss
+        TooFewEntries -> "Need at least two entries to balance"
+        NotOneBlank -> "Exactly one entries must be blank"
+      entries = T.intercalate ", " $ fmap (singleQuote . showEntry) rss
 
 showGregorian_ :: Gregorian -> T.Text
 showGregorian_ Gregorian {gYear, gMonth, gDay} = T.intercalate "-" $ showT <$> [gYear, gMonth, gDay]
@@ -725,8 +725,8 @@ showMatchOther (Val (Field f mv)) =
     , singleQuote $ fromMaybe "*" $ showValMatcher mv
     ]
 
-showSplit :: RawSplit -> T.Text
-showSplit Entry {eAcnt, eValue, eComment} =
+showEntry :: RawEntry -> T.Text
+showEntry Entry {eAcnt, eValue, eComment} =
   keyVals
     [ ("account", eAcnt)
     , ("value", T.pack $ show ((fromRational <$> eValue) :: Maybe Float))
@@ -921,7 +921,7 @@ lookupTag = lookupFinance TagField kmTag
 
 lookupFinance
   :: (MonadInsertError m, MonadFinance m)
-  => SplitIDType
+  => EntryIDType
   -> (DBState -> M.Map T.Text a)
   -> T.Text
   -> m a