*TL/DR: what's the purpose of new_directive() wrapper around NamedTuple()?*

I've been following Beancount for a while, and I wanted to fork the project 
and make some modifications for my own use and maybe contribute back to the 
project at some point. But before that I want to get a good understanding 
of the source code. I was going through the basic data structures, and I'm 
trying to understand the *new_directive *factory. In beancount.core some 
classes (e.g. Posting) are created via a *NamedTuple()*, while others (e.g. 
Transaction) are created via *new_directive()*. *new_directive()* itself is 
a thin wrapper around *NamedTuple()* anyway.

So I would like to know what is the rationale for using one over the other, 
or for new_directive() existence in general?

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