Operating contract
What this part of the system does
Deterministic, multi-entity books and allocations from evidence-linked inputs through approved close and release-ready balances.
- Authority
- The only spreadsheet layer permitted to determine approved accounting results.
- Current state
- A 62-tab controlled scaffold exists and remains draft/blocked. 00_COMPONENTS_STYLES is inventory-only; 09_INTERFACE_RECONS and 16_PERIOD_LOCKS exist but still require end-to-end validation.
- Hard rule
- AI may extract, propose and test; it may not post, approve, waive, close or issue silently.
Data contract
Inputs, outputs + controls
Lineage
What feeds it + where it goes
Accounting layer
Modules · 18
Evidence + references
Details, data, policies + templates · 4
This inline view is the fast operating summary. The standalone page remains the canonical location for the full specification, decisions, exceptions and history.
How to read this map
System, lineage + drill-down
Nodes are stable.Presets dim unrelated systems without moving the canonical layout.
Edges name data.Color identifies relationship type; pattern identifies current, planned or open state.
Details live one level down.Click any node to open its inline operating detail beneath the map; use the full page for the permanent deep-dive.
Read the topology as structured text
Raw legal, cash, investment and provider records enter the evidence manifest and canonical state graph. The Controlled Accounting Kernel consumes only source-linked state and approved policies. Reconciliations and approvals gate a frozen Approved Reporting Dataset. That release and the mapping spine feed Sheets, Figma, financial reports, external templates and the immutable release archive.
Capture the governing terms that determine entity authority, LP rights, fees, allocations, obligations and approved policy choices.
Inputs: Original source / independent gate
Outputs: Source census + evidence manifest; Modern State & Decision Graph; Policy, privacy + specialist judgment; Controlled Accounting Kernel
Establish source-native cash movements, settlement, account identity, custody and external transaction references.
Inputs: Original source / independent gate
Outputs: Source census + evidence manifest; Modern State & Decision Graph; Controlled Accounting Kernel; Reconciliation, exception + approval router
Prove executed rights, original payer, settlement, legal title, issuer recognition, warehouse transfers, valuation and subsequent events.
Inputs: Original source / independent gate
Outputs: Source census + evidence manifest; Modern State & Decision Graph; Controlled Accounting Kernel; Reconciliation, exception + approval router
Capture vendor, payroll, administrator, audit, tax, compliance and portfolio-company records without treating provider outputs as universal authority.
Inputs: Original source / independent gate
Outputs: Source census + evidence manifest; Modern State & Decision Graph; Controlled Accounting Kernel; Administrator, ILPA, audit + tax adapters
Register source, custodian, entity, account, period, retrieval, hash, completeness, gaps, recovery and human action.
Inputs: Governance, terms + entity evidence; Cash, bank, card + custody records; Investment, ownership + valuation evidence; Operations, providers + external systems
Outputs: Modern State & Decision Graph; Controlled Accounting Kernel; Reconciliation, exception + approval router; Release, delivery + protected archive
Canonical identities, relationships, obligations, assumptions, decisions, approvals and supersession with effective and recorded time.
Inputs: Governance, terms + entity evidence; Cash, bank, card + custody records; Investment, ownership + valuation evidence; Operations, providers + external systems; Source census + evidence manifest
Outputs: Controlled Accounting Kernel; Policy, privacy + specialist judgment; Approved Reporting Dataset; Page, component + artifact mapping spine
Deterministic, multi-entity books and allocations from evidence-linked inputs through approved close and release-ready balances.
Inputs: Source census + evidence manifest; Modern State & Decision Graph; Reconciliation, exception + approval router; Policy, privacy + specialist judgment
Outputs: Reconciliation, exception + approval router; Approved Reporting Dataset; Page, component + artifact mapping spine
Run cash, ownership, investment, capital, fee, valuation and trial-balance controls; route breaks to named owners and approvals.
Inputs: Source census + evidence manifest; Cash, bank, card + custody records; Investment, ownership + valuation evidence; Controlled Accounting Kernel
Outputs: Controlled Accounting Kernel; Approved Reporting Dataset; Release, delivery + protected archive
Pin source hierarchy, accounting elections, valuation policy, access boundaries, approvals, release rules and specialist conclusions.
Inputs: Governance, terms + entity evidence; Modern State & Decision Graph
Outputs: Controlled Accounting Kernel; Approved Reporting Dataset; Release, delivery + protected archive
Publish one immutable, version-pinned payload of approved values, display rules, disclosures and lineage for each entity, period and basis.
Inputs: Modern State & Decision Graph; Controlled Accounting Kernel; Reconciliation, exception + approval router; Policy, privacy + specialist judgment
Outputs: Page, component + artifact mapping spine; Native Editable Sheets; Figma Design + Slides; Financial statements, PCAPs + reports; Administrator, ILPA, audit + tax adapters
Map every PAGE_ID and report line across Sheet tabs/ranges, Figma nodes, Slides, PDF pages and external-template cells.
Inputs: Modern State & Decision Graph; Controlled Accounting Kernel; Approved Reporting Dataset
Outputs: Native Editable Sheets; Figma Design + Slides; Financial statements, PCAPs + reports; Administrator, ILPA, audit + tax adapters; Release, delivery + protected archive
Govern Data, Calc, Print and QA views for numerical review, page production and controlled PDF rendering.
Inputs: Approved Reporting Dataset; Page, component + artifact mapping spine
Outputs: Financial statements, PCAPs + reports; Release, delivery + protected archive
Preserve the visual system, pair Letter and 16:9 frames, sequence review surfaces and route requested changes upstream.
Inputs: Approved Reporting Dataset; Page, component + artifact mapping spine
Outputs: Financial statements, PCAPs + reports; Release, delivery + protected archive
Produce the governed financial statements, schedules, notes, capital accounts and internal reporting package.
Inputs: Approved Reporting Dataset; Page, component + artifact mapping spine; Native Editable Sheets; Figma Design + Slides
Outputs: Release, delivery + protected archive
Populate prescribed third-party structures through versioned mappings without creating another calculation engine.
Inputs: Operations, providers + external systems; Approved Reporting Dataset; Page, component + artifact mapping spine
Outputs: Release, delivery + protected archive
Freeze approved artifacts, hashes, recipients, delivery evidence, waivers, reissues and supersession.
Inputs: Source census + evidence manifest; Reconciliation, exception + approval router; Policy, privacy + specialist judgment; Page, component + artifact mapping spine; Native Editable Sheets; Figma Design + Slides; Financial statements, PCAPs + reports; Administrator, ILPA, audit + tax adapters
Outputs: Terminal release