// MAP
function(doc) {
	if (doc.type && doc.type == 'transaction') {
		if (doc.category) emit(doc.category);
		if (doc.split) doc.split.map(function(spl) {
			if (spl.category) emit(spl.category);
		});
	}
}

// REDUCE
function(keys, values, rereduce) {
	return true;
}

// SAMPLE DOC
{
   "type": "transaction",
   "account": "account_id",
   "payee": "Credit Card Company",
   "description": "May Statement",
   "date": "2009/06/02",
   "status": "uncleared",
   "category": "Debt / Credit Card Payments",
   "value": -5000,
   "split": [
       {
           "category": "Dept / Default Charges",
           "value": -1000
       }
   ]
}

// CURRENT OUTPUT OF VIEW (with group=true)
{
  "rows":[
  {"key":"Bills / Gas","value":true},
  {"key":"Debt / Credit Card Payments","value":true}
]}

// SIMPLIFIED VIEW
function(doc) {
	if (doc.type && doc.type == 'transaction') {
		emit(null,doc);
	}
}

// OUTPUT
{
	"total_rows": 2, 
	"offset": 0, 
	"rows": [
		{
			"id": "405b791b64424d12e03c12e6e5001535", 
			"key": null, 
			"value": {
				"_id": "405b791b64424d12e03c12e6e5001535", 
				"_rev": "1-97d53ba31a6ebb8c0508d0fc8776fac5", 
				"type": "transaction", 
				"account": "account_id", 
				"payee": "Gas Company", 
				"description": "May Bill", 
				"date": "2009/05/25", 
				"status": "cleared", 
				"category": "Bills / Gas", 
				"value": -5000
			}
		}, 
		{
			"id": "405b791b64424d12e03c12e6e5002532", 
			"key": null, 
			"value": {
				"_id": "405b791b64424d12e03c12e6e5002532", 
				"_rev": "1-da46384d5f9fbfd26acbf8fc9a8e82fe", 
				"type": "transaction", 
				"account": "account_id", 
				"payee": "Credit Card Company", 
				"description": "May Statement", 
				"date": "2009/06/02", 
				"status": "uncleared", 
				"category": "Debt / Credit Card Payments", 
				"value": -5000, 
				"split": [
				]
			}
		}
	]
}