```ruby
# encoding: utf-8

$:.unshift File.expand_path('../lib', __FILE__)
require 'has_accounts/version'

Gem::Specification.new do |s|
  # Description
  s.name         = "has_accounts"
  s.version      = HasAccounts::VERSION
  s.summary      = "HasAccounts provides models for financial accounting."
  s.description  = "HasAccounts is a full featured Rails 3 gem providing models for financial accounting."

  s.homepage     = "https://github.com/huerlisi/has_accounts"
  s.authors      = ["Simon Hürlimann (CyT)"]
  s.email        = ["simon.huerlimann@cyt.ch"]
  s.licenses     = ["MIT"]

  # Files
  s.extra_rdoc_files = [
    "MIT-LICENSE",
    "README.md"
  ]

  s.files        = `git ls-files app lib config`.split("\n")

  s.platform     = Gem::Platform::RUBY

  # Dependencies
  s.add_dependency(%q<rails>, ["~> 3.1"])
  s.add_dependency(%q<has_vcards>)
  s.add_dependency(%q<validates_timeliness>)
  s.add_dependency(%q<inherited_resources>)
end
```

Include db directory in filespec.
user
```ruby
# encoding: utf-8

$:.unshift File.expand_path('../lib', __FILE__)
require 'has_accounts/version'

Gem::Specification.new do |s|
  # Description
  s.name         = "has_accounts"
  s.version      = HasAccounts::VERSION
  s.summary      = "HasAccounts provides models for financial accounting."
  s.description  = "HasAccounts is a full featured Rails 3 gem providing models for financial accounting."

  s.homepage     = "https://github.com/huerlisi/has_accounts"
  s.authors      = ["Simon Hürlimann (CyT)"]
  s.email        = ["simon.huerlimann@cyt.ch"]
  s.licenses     = ["MIT"]

  # Files
  s.extra_rdoc_files = [
    "MIT-LICENSE",
    "README.md"
  ]

  s.files        = `git ls-files app lib config db`.split("\n")

  s.platform     = Gem::Platform::RUBY

  # Dependencies
  s.add_dependency(%q<rails>, ["~> 3.1"])
  s.add_dependency(%q<has_vcards>)
  s.add_dependency(%q<validates_timeliness>)
  s.add_dependency(%q<inherited_resources>)
end
```
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