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diff --git a/cmd/Main/Output.hs b/cmd/Main/Output.hs
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+{-
+This modules describes output data for the command line utlity.
+-}
+{-# LANGUAGE DeriveAnyClass #-}
+{-# LANGUAGE DeriveGeneric #-}
+
+module Main.Output
+  ( Output
+  , encode
+  ) where
+
+import GHC.Generics (Generic)
+
+import Data.Aeson (ToJSON)
+
+import Malodivo.Types.Bill (Bill)
+import Malodivo.Types.District (DistrictFunds, DistrictInfo, df2di)
+
+type Output = [BillBudget]
+
+-- | JSON-friendly type. It describes contribution of each district into a bill.
+data BillBudget = BillBudget
+  { bill :: Bill
+  , districts :: [DistrictInfo]
+  } deriving (Generic, ToJSON)
+
+-- | Translate into JSON-friendly format.
+encode :: [(Bill, DistrictFunds)] -> Output
+encode = map (\(b, df) -> BillBudget {bill = b, districts = df2di df})