diff --git a/ledger/file.go b/ledger/file.go
index fc34331..cdd8b6b 100644
--- a/ledger/file.go
+++ b/ledger/file.go
@@ -2,10 +2,10 @@ package ledger
 
 import (
 	"bytes"
-	"errors"
 	"fmt"
 	"io"
 	"os"
+	"strconv"
 	"strings"
 )
 
@@ -129,7 +129,11 @@ func readTransaction(r io.Reader) (io.Reader, transaction, error) {
 		newR, recipient, err := readTransactionRecipient(r)
 		r = newR
 		if !recipient.empty() {
-			result.recipients = append(result.recipients, recipient)
+			if recipient.currency == "" {
+				result.payee = recipient.name
+			} else {
+				result.recipients = append(result.recipients, recipient)
+			}
 		}
 		if err != nil || recipient.empty() {
 			return r, result, err
@@ -226,6 +230,7 @@ func readTransactionRecipient(r io.Reader) (io.Reader, transactionRecipient, err
 		if isSpaceByte(b) && b != '\n' {
 			continue
 		}
+		r = io.MultiReader(bytes.NewReader([]byte{b}), r)
 		break
 	}
 
@@ -259,5 +264,52 @@ func isNumericByte(b byte) bool {
 
 // from "[^\n]*\n?.*" read "[^\n]*\n?"
 func readTransactionValueCurrency(r io.Reader) (io.Reader, float64, string, error) {
-	return nil, 0, "", errors.New("not impl read a value currency")
+	restOfLine := make([]byte, 0, 16)
+	for {
+		b, err := readOne(r)
+		if b == '\n' || err == io.EOF {
+			break
+		}
+		if err != nil {
+			return r, 0, "", err
+		}
+		restOfLine = append(restOfLine, b)
+	}
+	restOfLine = bytes.TrimSpace(restOfLine)
+	if len(restOfLine) == 0 {
+		return r, 0, "", nil
+	}
+
+	firstNonNumericIdx := -1
+	firstNumericIdx := -1
+	for i := range restOfLine {
+		if !isNumericByte(restOfLine[i]) && firstNonNumericIdx == -1 {
+			firstNonNumericIdx = i
+		}
+		if isNumericByte(restOfLine[i]) && firstNumericIdx == -1 {
+			firstNumericIdx = i
+		}
+	}
+
+	if firstNonNumericIdx == -1 || firstNumericIdx == -1 {
+		return r, 0, "", fmt.Errorf("needed numeric and non-numeric bytes in %q", restOfLine)
+	}
+
+	var valueS, currency string
+	if firstNonNumericIdx < firstNumericIdx {
+		currency = string(restOfLine[firstNonNumericIdx:firstNumericIdx])
+		valueS = string(restOfLine[firstNumericIdx:])
+	} else {
+		valueS = string(restOfLine[firstNumericIdx:firstNonNumericIdx])
+		currency = string(restOfLine[firstNonNumericIdx:])
+	}
+	valueS = strings.TrimSpace(valueS)
+	currency = strings.TrimSpace(currency)
+
+	value, err := strconv.ParseFloat(valueS, 64)
+	if err != nil {
+		return r, 0, "", fmt.Errorf("value %q is not a float: %w", valueS, err)
+	}
+
+	return r, value, currency, nil
 }