Ledger Systems

The source of truth
for every dollar

Double-entry invariants enforced at commit. Intercompany eliminations that close clean. ASC 606 schedules that post themselves. A ledger built for institutional throughput.

JE-88421×CoA×Trial balance×Interco×

Journal JE-884219 pairs · ΣD=$993,730 · ΣC=$993,730 · balanced

AcctMemoDebitCreditRail

1110Operating cash · ACH settle48,220.00·ACH

1200Clear AR · INV-8841·48,220.00AR

5100AWS infra · card6,410.00·CARD

1110Card network settle·6,410.00CARD

2100Payroll AP batch 1992,400.00·ACH

1110Payroll cash out·92,400.00ACH

1110Series wire in250,000.00·WIRE

3000Equity credit·250,000.00EQ

2200Nexus tax accrual CA4,120.00·TAX

5200Tax expense·4,120.00TAX

2100SEPA vendor remit12,880.00·SEPA

1110SEPA cash out·12,880.00SEPA

1300Interco offset A18,500.00·ICO

1300Interco offset B·18,500.00ICO

1120T-bill ladder buy500,000.00·TRY

1110Operating → treasury·500,000.00TRY

4000ASC 606 revenue cut·61,200.00REV

1200Contract asset release61,200.00·REV

Sample journal

Atomic multi-line posts with account-level precision. Debits and credits balance before the write lands.

ledger / journal / JE-884216 lines · ΣD=ΣC · balanced

AccountDebitCredit

1010 · Cash · Operating125,000.00·

4010 · Revenue · SaaS·118,000.00

2200 · Deferred Revenue·7,000.00

5100 · COGS · Infrastructure7,000.00·

1200 · AR · Trade42,500.00·

4010 · Revenue · Professional·42,500.00

Intercompany consolidation

Due-from and due-to positions across entities, with eliminations computed at close.

ledger / consolidation / multi-entity12 entities · net $639,500

EntityDue fromDue toElimination

SPP Holdings · USD$2,847,000$0n/a

SPP Labs · USD$0$1,240,000($1,240,000)

SPP Europe · EUR€890,000€0n/a

SPP Europe · USD equiv$0$967,500($967,500)

SPP APAC · SGDS$420,000S$0n/a

Consolidated$2,847,000$2,207,500$639,500 net

ASC 606 recognition

Five stages from contract identification to revenue recognition, automated end to end.

Identify contract
Enforceable rights and payment terms with customer
Contract parser extracts performance obligations from MSA/SOW
Identify obligations
Distinct goods/services promised in contract
Obligation graph built from line items and delivery milestones
Determine price
Transaction price including variable consideration
Constraint model caps variable consideration at expected value
Allocate price
Standalone selling price allocation across obligations
SSP table drives proportional allocation per obligation
Recognize revenue
Over time or point in time based on transfer pattern
Journal entries posted automatically on trigger events

Validate. Post. Eliminate. Recognize. Close. Archive.

The source of truthfor every dollar

Sample journal

Intercompany consolidation

ASC 606 recognition

Identify contract

Identify obligations

Determine price

Allocate price

Recognize revenue

The source of truth
for every dollar