{"schema":"https://ver.cy/schemas/card/1.0.0","id":"vr.tr.account-possession","code":"thing-account-possession","url":"https://ver.cy/models/thing/account-possession/","name":"account","alternateNames":["accounting","account statement","capital account","profit and loss","profit and loss account","suspense account","expense account","travel and entertainment account"],"kind":"thing","status":"published","version":"0.2.0-wave.1","language":"en","classifiers":{"family":"Thing Registry","category":"Society, people and institutions","entryKind":"noun.possession","plane":"SOC","domain":["SOC.ECO"],"industry":[],"navPath":"","tags":["document"],"facets":{"substance":"social","origin":"conceptual","agency":"inert","mobility":"not-applicable","scale":"not-applicable","affordances":["readable"]}},"whatItIs":"A statement or record of transactions and the resulting balance, such as a bank account statement, a ledger account in bookkeeping, or accounts like profit and loss and capital accounts.","purpose":"Let an agent explain accounts as records by type, structure, reading and security, without personal financial advice.","scope":{"in":[],"out":[],"boundaries":[]},"distinguishingFeatures":["Record of transactions","Shows balance","Used in bookkeeping and banking","Contains sensitive data"],"structure":{"bundles":[{"id":"type","name":"Type","description":"Which account.","layers":[{"id":"kind","name":"Kind","description":"Statement or ledger.","findings":[{"id":"kind-finding","name":"Kind","description":"Account type.","questions":[{"text":"Is it a bank statement, a ledger account or a financial statement?","kind":"definition"},{"text":"For which period?","kind":"provenance"}]}]},{"id":"structure","name":"Structure","description":"Debits and credits.","findings":[{"id":"structure-finding","name":"Structure","description":"Structure.","questions":[{"text":"How are debits and credits recorded?","kind":"definition"},{"text":"What does the closing balance show?","kind":"definition"}]}]}]},{"id":"reading","name":"Reading","description":"Understanding.","layers":[{"id":"transactions","name":"Transactions","description":"Entries.","findings":[{"id":"transactions-finding","name":"Transactions","description":"Transactions.","questions":[{"text":"What does each transaction line mean?","kind":"definition"},{"text":"Are any unfamiliar?","kind":"boundary"}]}]},{"id":"fraud","name":"Fraud","description":"Suspicious items.","findings":[{"id":"fraud-finding","name":"Fraud","description":"Suspicious transactions.","questions":[{"text":"Should an unfamiliar transaction be reported to the bank?","kind":"action"},{"text":"How quickly?","kind":"boundary"}]}]}]},{"id":"bookkeeping","name":"Bookkeeping","description":"Records.","layers":[{"id":"ledger","name":"Ledger","description":"Double entry.","findings":[{"id":"ledger-finding","name":"Ledger","description":"Double-entry bookkeeping.","questions":[{"text":"Which accounts are affected by this transaction?","kind":"definition"},{"text":"Does the trial balance agree?","kind":"boundary"}]}]},{"id":"retention","name":"Retention","description":"Keeping records.","findings":[{"id":"retention-finding","name":"Retention","description":"Record retention.","questions":[{"text":"How long must records be kept?","kind":"measurement"},{"text":"In what form?","kind":"definition"}]}]}]},{"id":"security","name":"Security","description":"Protection.","layers":[{"id":"phishing","name":"Phishing","description":"Scams.","findings":[{"id":"phishing-finding","name":"Phishing","description":"Phishing.","questions":[{"text":"Is a message asking for account details genuine?","kind":"boundary"},{"text":"How can it be verified independently?","kind":"action"}]}]},{"id":"senses","name":"Senses","description":"User accounts.","findings":[{"id":"senses-finding","name":"Senses","description":"Other senses.","questions":[{"text":"Is a website user account or a narrative account meant?","kind":"boundary"},{"text":"Which entry fits?","kind":"action"}]}]}]}]},"agentConduct":{"may":["Prepare or summarise an account statement for its holder or authorized user.","Categorise transactions in a ledger the agent is authorized to maintain."],"mustNot":["Disclose a person's account statement to anyone not authorized to see it.","Alter, delete or backdate entries in an account.","Produce accounts that misstate profit, loss or capital.","Use account data for marketing or profiling without consent."],"requiresHuman":["Signing off accounts for filing or audit.","Writing off or reversing entries in a ledger."]},"ethics":{"considerations":["Accounts are trusted records; falsifying them is fraud and harms many people.","Transaction histories reveal health, religion and relationships."],"affectedParties":["Account holders","Creditors, investors and employees","Tax authorities"]},"owners":{"steward":"The account holder or business; the bank or accountant keeps the record under accounting rules.","roles":[],"masterSystems":["Bank records","Company accounts filed with business registers"]},"relations":[{"target":"oewn-06528586-n","type":"parent","note":"registry parent class"},{"target":"record","type":"related","note":"category"},{"target":"balance","type":"related","note":"result"},{"target":"accounting","type":"related","note":"practice"},{"target":"user account","type":"related","note":"another sense"}],"interaction":{"identity":{"applicability":"required","items":["Vercy registry: vr.tr.account-possession","Open English WordNet: oewn-13376000-n"]},"properties":{"applicability":"not-applicable","items":[]},"recognition":{"applicability":"optional","items":["Account statements","Ledger accounts in double-entry bookkeeping","User accounts on websites are another sense","Statements, ledgers and reports with dates, amounts and balances."]},"capabilities":{"applicability":"required","items":["read a statement","understand ledger and financial statement accounts","spot unfamiliar transactions","keep accurate records"]},"hazards":{"applicability":"required","items":["Missing fraudulent transactions","Poor record-keeping","Phishing for account details"]},"interfaces":{"applicability":"required","items":["Accounting standards","Record-keeping requirements","Data protection for financial data"]},"context":{"applicability":"required","items":["Recording and reporting financial transactions.","bank account statements","ledger accounts","profit and loss account","capital accounts","suspense accounts"]}},"sources":[{"title":"Open English WordNet 2024, synset oewn-13376000-n","url":"https://en-word.net/id/oewn-13376000-n","note":"sense and gloss of the concept"},{"title":"Wiktionary: account","url":"https://en.wiktionary.org/wiki/account","note":"word senses and usage"}],"openQuestions":["Should account types be separate entries?","How should bookkeeping guidance be linked?","How should the user account sense be split off?"],"resources":{"spec":"/models/things/publications/thing-account-possession/spec.json"},"provenance":{"origin":"thing registry research (pass 2)","builtFrom":["models/things/publications/thing-account-possession/spec.json"],"providers":["Claude"],"researchStatus":"unreviewed","generatedAt":"2026-09-11T09:00:24Z","builder":"tools/build_cards.py@1.0.0"},"completeness":{"sections":{"classifiers":"filled","whatItIs":"filled","purpose":"filled","distinguishingFeatures":"filled","structure":"filled","agentConduct":"filled","ethics":"filled","owners":"filled","relations":"filled","interaction.identity":"filled","interaction.properties":"not-applicable","interaction.recognition":"filled","interaction.capabilities":"filled","interaction.hazards":"filled","interaction.interfaces":"filled","interaction.context":"filled","sources":"filled"},"notes":{"_gate":"Published through the thing publication gate 1.0 on 2026-10-07T12:16:27+00:00: completeness 1.00; sense: WordNet gloss; 2 live sources; review by codex: pass","interaction.properties":"Plane SOC: no invented physical properties."},"score":1.0}}