Published

Ledger / Account

vr.wm-xct-014 · wm-xct-014-ledger-account

Specify reusable accounts, balanced quantity postings, reproducible positions and reconciliation evidence within a governed book.

World Models Cross-cutting context XCT.LED

Bundle → Layer → Finding → Questions Classifiers What it is Why it exists Distinguishing features What robots and AI may and may not do Moral aspects Owners Links to other meta-models Identity and identifiers Direct properties Recognition Capabilities and actions Hazards and failure modes Standards and interfaces Context of use Sources

Bundle → Layer → Finding → Questions Filled

6 bundles · 12 layers · 12 findings · 48 questions

Book and account context Establish the book boundary and account catalogue.

Identity and classification

Define the authoritative book namespace, purpose and pinned profile; a generic ledger is not necessarily a bank account or distributed network.

Book identity and profile

Define the authoritative book namespace, purpose and pinned profile; a generic ledger is not necessarily a bank account or distributed network.

Which master identifier and namespace distinguish this book from its replicas and earlier migrations? identity
Which accounting profile and revision define the book purpose, dimensions and eligible account classes? classification
Which designated role operates the book and which authority makes its records authoritative within the stated scope? ownership
Which imported aliases refer to this same book and which refer only to a reporting projection? interoperability

Account catalogue

Represent an account as a position bucket qualified by its book and chart. Holder, controller and posting authority are distinct; some internal accounts have no holder.

Account identity and participation

Represent an account as a position bucket qualified by its book and chart. Holder, controller and posting authority are distinct; some internal accounts have no holder.

Which book-qualified account identifier remains stable when its label or chart code changes? identity
Which parent, segment, control-account and optional holder references apply without merging their identities? relationship
What evidence permits opening, suspending or closing this account, including residual positions and unresolved discrepancies? lifecycle
Which roles may prepare, approve or post to this account and where are delegation and separation-of-duty limits recorded? authority

Quantity and posting rules Define comparable quantities and the complete balancing group.

Measurement profile

Keep numerical value, unit scheme, asset or entitlement class and valuation basis separate. Currency is not an SI unit and equal units do not make different goods interchangeable.

Quantity identity and precision

Keep numerical value, unit scheme, asset or entitlement class and valuation basis separate. Currency is not an SI unit and equal units do not make different goods interchangeable.

Which quantity kind, asset class and unit scheme make two amounts eligible for aggregation? measurement
Which exact decimal scale, rounding rule and allowed range prevent silent precision loss? constraint
Which dated rate or unit conversion connects original and reporting amounts without replacing either value? measurement
How are incompatible units, missing rates and materially uncertain physical measurements refused or qualified? exception

Posting composition

Proposed core profile: accept a group of at least two legs only when its signed sum is zero in each declared balancing partition after explicit conversion and rounding policy. Physical production or loss needs classified counterpart accounts; conservation is bookkeeping, not proof of physical conservation.

Posting group invariant

Which group identifier and distinct line identifiers bind all legs to one proposed posting? composition
Which debit-credit sign convention and balancing partition must sum to zero before the group is accepted? constraint
Which counterpart and explicit rounding legs represent issuance, consumption, gain or loss under the selected profile? requirement
Which failures reject unknown accounts, incompatible dimensions, duplicate line IDs or unbalanced totals? validation

Acceptance and accounting time Record admission evidence and distinguish temporal axes.

Posting acceptance

Proposed acceptance protocol distinguishes mutable proposals from accepted immutable economic legs. A complete group is accepted once or refused; infrastructure must prove atomicity and replay behavior before adoption.

Controlled append and replay

Which states distinguish prepared, approved, rejected and accepted groups without implying settlement? state
What atomic acceptance evidence proves all validated legs were recorded together against the expected book revision? process
How does the operator resolve a retry with the same idempotency key and either identical or changed content? exception
What independent authorization and recovery evidence is required when approval changes or a write fails midway? security

Temporal classification

Distinguish economic occurrence, accounting date, value date, recorded instant and ingestion instant. Sequence, not a date or wall-clock timestamp alone, establishes local append order.

Accounting dates and periods

Distinguish economic occurrence, accounting date, value date, recorded instant and ingestion instant. Sequence, not a date or wall-clock timestamp alone, establishes local append order.

Which occurrence, value and accounting dates differ from recorded and observed timestamps for this entry? temporal
Which calendar, time zone and boundary convention assign an accounting date to a period? temporal
Which authorization permits a late entry, adjustment or reopening of a locked accounting period? authority
Which sequence and cut-off distinguish what was economically effective from what was known when a report was prepared? quality

Corrections and positions Trace adjustments and derive qualified positions.

Correction history

Retain accepted economic legs during the required retention period and express their correction through new linked groups. A correction may be full reversal, partial adjustment or replacement under a pinned profile; it does not erase original facts or undo an external transaction.

Linked correction and reversal

Which accepted group and lines are corrected and which new groups carry the adjustment? relationship
Which signs, amounts and remaining unreversed quantity prevent accidental double compensation? constraint
Who approved the correction and its accounting period when the original period is closed? authority
How can a reader reconstruct both the original report and the restated effect without treating a reversal as deletion? evidence

Balance derivation

Derive a position from an evidenced opening checkpoint and qualifying accepted legs, using the profile sign convention. Carry pending or reserved amounts separately; they are not automatically spendable or settled balances.

Reproducible account positions

Which opening checkpoint plus selected signed legs produces this account position? measurement
Which economic cut-off and recorded sequence watermark qualify the reported position? temporal
How does recomputation compare with the stored snapshot without double-counting opening entries or reversals? quality
Which balance type and external restrictions prevent a book balance from being read as available funds or settled holdings? definition

Statements and reconciliation Provide scoped reports and discrepancy evidence.

Reporting projection

Publish a scoped, versioned view with opening and closing positions, selected movements and control totals. Generation, approval and delivery are different assertions. Financial statement policy and external delivery execution remain outside the pattern.

Statements and control totals

Which book, accounts, periods and balance types are included in this statement view? composition
Which entry counts and debit-credit totals reconcile the opening position, included movements and closing position? validation
Which revision supersedes an earlier statement and which approval and delivery evidence exists? lifecycle
Which recipient-specific redactions preserve meaningful totals while withholding protected counterpart details? privacy

Reconciliation evidence

Record a comparison between identified record sets at explicit cut-offs. A match is evidence of agreement under a rule, not proof of truth, completeness or final settlement; differences remain visible until evidenced disposition.

Scoped matching and discrepancies

Which independent record sets, versions and cut-offs were compared for this reconciliation? evidence
Which matching keys, cardinalities and quantity tolerances permit one-to-one or grouped correspondence? process
Which unmatched, duplicate or conflicting records remain and what explains each difference? exception
What reviewed evidence closes or reopens a discrepancy without silently manufacturing a balancing entry? decision

Evidence and governed custody Preserve provenance, mappings and controlled record continuity.

Provenance and exchange

Link source records, transformation activities and responsible roles to resulting entries and reports. Pin external schema versions and preserve unmapped fields and losses. A digest detects byte changes, not fraudulent source content.

Source evidence and mappings

Which source document or event, transformation and responsible role support each admitted group? provenance
Which exact schema versions and field mappings retain account, amount, currency, date and reference semantics? interoperability
Which controls detect duplicate imports, omitted records and lossy transformations before acceptance? quality
Which evidence is unavailable or contested and how is that limitation propagated to derived reports? evidence

Governed custody

Bind ledger-specific access and retention requirements to external control services. Protect accepted economics against ordinary mutation while allowing authorized lifecycle disposition after holds and retention checks; append-only is not perpetual retention of all personal payloads.

Access and retained record continuity

Which grants authorize each account, posting field, report and artifact view at the time of access? access
Which schedules and holds govern economic records, linked evidence and personal payloads separately? retention
Which integrity and recovery evidence supports detection of unauthorized edits or omitted accepted groups? security
What lawful minimal continuity record remains after disposition and which historical computations become unavailable? exception

Classifiers Filled

Family: World Models
Category: Cross-cutting context
Entry kind: pattern
Navigation path: NAV.XCT.LED
Domain: XCT.LED
Industry: Cross-industry
Tags: ledgeraccountxct.led
Also called: R2

What it is Filled

A format-neutral pattern instantiated by a ledger operator for one identified book and pinned accounting profile. Its local records describe accounts, accepted posting groups and derived views. Balanced append and correction rules are proposed adoption constraints, not claims that every ledger or source standard has this design. A posting records an assertion; it does not by itself transfer ownership, execute payment or establish settlement finality.

In scope

Book and account identity, purpose, dimensions, unit and sign conventions, operator and optional party bindings
Balanced posting groups, validation and authority evidence, acceptance identity, replay handling, accounting time and linked corrections
Derived balances and statements, reconciliation results, provenance, controlled access and record continuity

Out of scope

Financial product contracts, customer onboarding, ownership title and party identity master lifecycles
Clearing, netting, payment execution, settlement finality, foreign-exchange trading and physical stock movement execution
Distributed consensus, token issuance, smart contracts, generic event storage, access enforcement and audit-log infrastructure
Financial statement recognition and valuation policy, tax compliance certification, universal charts of accounts and executable runtime implementation

Why it exists Filled

Specify reusable accounts, balanced quantity postings, reproducible positions and reconciliation evidence within a governed book.

Distinguishing features Derived, awaiting review

Unlike WM-ECO-015 Financial Account: A financial account can bind to ledger positions but owns its product, holder and contractual lifecycle. Internal expense, control or statistical accounts need no beneficial holder. The registry contains_ids candidate is not mandatory generic containment.
Unlike WM-ECO-016 Financial Transaction / Journal Entry: The generic posting shape is an instantiation contract for typed financial entries; reuse an authoritative entry reference when that model is adopted. Do not create competing financial transaction masters or assume one commercial event produces exactly one journal group.
Unlike WM-ECO-010 Clearing / Settlement: The R2 split keeps the generic ledger here. External settlement status and references may be recorded but acceptance, balance or matching cannot establish settlement finality.
Unlike WM-XCT-013 Registry Pattern; WM-XCT-015 Event Register: Reuse registry identity and governance and reference event evidence. The ledger adds book-specific arithmetic; it neither universally establishes legal title nor requires a public event stream.
Unlike WM-XCT-016 Identity Register; WM-XCT-001 Ownership / Stewardship; WM-XCT-002 Access Contract / Consent; WM-XCT-004 Access Audit; WM-XCT-035 Retention / Disposition: Carry scoped references and ledger requirements only. Identity proof, grants, enforcement, audit-trail execution and disposition decisions remain externally mastered.
Unlike WM-XCT-032 Currency / Monetary Value; WM-VRT-010 Distributed Ledger Network: Monetary unit and valuation profiles are referenced where applicable. Physical units require their own schemes. No distributed network or consensus mechanism is required by this pattern.

Note: Derived from boundary notes against neighbouring models.

What robots and AI may and may not do Derived, awaiting review

Must not

Correct accepted economics through linked new groups; prohibit silent overwrite and blind retry after unknown commit outcome.
Deny unless a current scoped grant or documented applicable duty permits the specific operation and fields.
Emergency or statutory access requires a documented authority, bounded purpose, expiry and independent review; it never silently bypasses logging.

May

Bind account definition: Proposed operation contract, not implemented or executed by this research. Create or revise the book-local account binding without creating a financial product or identity master.
Validate posting candidate: Proposed operation contract, not implemented or executed by this research. Check references, exact arithmetic and profile constraints; the result is not an approval or commit.
Accept authorized group: Proposed operation contract, not implemented or executed by this research. Delegate atomic append to a proven book adapter and record its durable receipt. Never treat a timeout as confirmed success.
Prepare linked correction: Proposed operation contract, not implemented or executed by this research. Build a new adjustment proposal; its later admission uses the same approval and append gates.
Derive balance or statement: Proposed operation contract, not implemented or executed by this research. Calculate a reproducible view over a pinned set of retained records; refuse completeness when history is missing.
Compare ledger evidence: Proposed operation contract, not implemented or executed by this research. Apply a pinned comparison rule and retain differences for review.

Note: Derived from functions, policies, CRUD and access rules; prohibitions were not authored for agents as such.

Moral aspects Derived, awaiting review

WM-XCT-002 Access Contract / Consent;

Note: Sentences mentioning harm, privacy, consent or similar, collected from the specification.

Owners Filled

Steward

Designate an accountable ledger operator, profile steward and independent control reviewer by role, never by a brand or company name.

Roles

Ledger operator: Maintains book identity and proven append adapter; cannot grant itself unlimited posting authority.
Profile steward: Approves chart, sign, unit and version compatibility rules.
Posting preparer: Produces evidenced candidates and resolves diagnostics without self-approving prohibited combinations.
Authorized approver: Reviews digest-bound scope and limits before acceptance or correction.
Control reviewer: Inspects positions, discrepancies and recovery evidence with scoped read access.
Records custodian: Binds retention and disclosure policies to authorized external processes.

Links to other meta-models Filled

extends

WM-XCT-013 - Candidate specialization of registry identity and governance with book-specific arithmetic. Do not inherit an assertion of legal title; pin target version before adoption.

references

WM-XCT-015 - Candidate event evidence binding; event storage, sequencing infrastructure and publication remain external. A private ledger does not require a public event log.
WM-XCT-016 - Resolve party identities when present; do not copy identity verification or subject-master lifecycle.
WM-XCT-002 - Bind scoped grant and access-decision receipts without owning permission evaluation or enforcement.
WM-XCT-004 - Reference access and change audit evidence; audit collection and audit-log retention execution remain external.
WM-XCT-035 - Bind retention schedules, scoped holds and disposition evidence; external authorized processes execute disposition.
WM-XCT-032 - For monetary profiles, bind unit, precision and valuation policy without adding currency conversion trading or monetary authority.
WM-ECO-015 - Optional financial-account binding from ledger positions; account product lifecycle remains independently mastered.
WM-ECO-016 - Optional typed financial-entry instance binding; one authoritative economic group identity with explicit local aliases, never a second transaction master.
WM-ECO-010 - Optional external settlement evidence; generic local posting and match outcomes do not execute or prove settlement.

composes

WM-XCT-001 - Bind designated stewardship roles and record-specific control authority; this is not proof of ownership of the accounted resource.

aligned

XBRL GL 2015 - Conceptual chart, entry, quantity and reporting alignment. Exact schema mappings and conformance remain untested.
UN/EDIFACT ENTREC D.18A - Conceptual entries, dates, references, amounts and control-total mapping; no message conformance claim.
W3C PROV-O - Conceptual evidence attribution and derivation mapping; vocabulary usage alone proves neither truth nor accounting validity.

neighbor

WM-ECO-015 Financial Account - A financial account can bind to ledger positions but owns its product, holder and contractual lifecycle. Internal expense, control or statistical accounts need no beneficial holder. The registry contains_ids candidate is not mandatory generic containment.
WM-ECO-016 Financial Transaction / Journal Entry - The generic posting shape is an instantiation contract for typed financial entries; reuse an authoritative entry reference when that model is adopted. Do not create competing financial transaction masters or assume one commercial event produces exactly one journal group.
WM-ECO-010 Clearing / Settlement - The R2 split keeps the generic ledger here. External settlement status and references may be recorded but acceptance, balance or matching cannot establish settlement finality.
WM-XCT-013 Registry Pattern; WM-XCT-015 Event Register - Reuse registry identity and governance and reference event evidence. The ledger adds book-specific arithmetic; it neither universally establishes legal title nor requires a public event stream.
WM-XCT-016 Identity Register; WM-XCT-001 Ownership / Stewardship; WM-XCT-002 Access Contract / Consent; WM-XCT-004 Access Audit; WM-XCT-035 Retention / Disposition - Carry scoped references and ledger requirements only. Identity proof, grants, enforcement, audit-trail execution and disposition decisions remain externally mastered.
WM-XCT-032 Currency / Monetary Value; WM-VRT-010 Distributed Ledger Network - Monetary unit and valuation profiles are referenced where applicable. Physical units require their own schemes. No distributed network or consensus mechanism is required by this pattern.

What else AI and robots need to interact with it Incomplete

Sources Filled

XBRL Global Ledger Taxonomy Framework 2015 - XBRL International
XBRL GL Working Group Note - Amazing Account - XBRL International
UN/EDIFACT Accounting entries message ENTREC - United Nations Economic Commission for Europe
The International System of Units (SI) - International Bureau of Weights and Measures
PROV-O: The PROV Ontology - World Wide Web Consortium
Date and Time on the Internet: Timestamps - Internet Engineering Task Force
Security and Privacy Controls for Information Systems and Organizations - National Institute of Standards and Technology

Open questions

Complete direct URL/body/version verification and pin the selected external documents and schema artifacts before claiming current conformance.
Develop and test monetary and nonmonetary profiles including mixed assets, precision residuals, conflicting retries, partial corrections, closed periods and retained-history limits.
Restore independent review and qualified accounting/control review before any canonical promotion.
Executable nested schemas, approved profile enumerations, adapter atomicity tests and concurrent/replay/recovery fixtures are absent.
Jurisdiction-specific accounting, tax, record retention, financial rights and statement delivery requirements need qualified adoption review.
Nonmonetary entitlements, inventory transformations, cross-book transactions and multicurrency balancing need independently tested domain profiles.
Direct HTTP checks are not attempted because the owner reports sandbox blocking; current status, redirects, body hashes and full version supersession remain unverified.
Independent external review is absent; no result from a waived provider is admitted.

Machine files

Card as JSON Specification AGENTS.md Source Card backlog vercy.card/1

Provenance

world-models research · reviewable-draft

Built from: models/wm-xct-014-ledger-account/spec.yaml