Nishi Family › Compare › Sovereign Finance and Accounting
Nishi Compare · measured, not asserted
Sovereign Finance and Accounting
Nishi vs the field — every Nishi cell is measured against real organ source at emit time; each gap names the watch contract that will close it.
Nishi vs TigerBeetle and QuickBooks and Xero and Stripe Ledger
Layer 1 · Executive
Where we are. The sovereign finance stack is deep and gate-proven (ledger 20/20, chart 16/16, recon 16/16, statements 18/18): a TigerBeetle-class double-entry core with two-phase and linked transfers, one-sided entry inexpressible, integer minor units end to end, content-addressed history (exceed), data-extensible account kinds (exceed), period close, three-way reconciliation with exact-cent variance (exceed), statements derived never typed with proven articulation (exceed), IOLTA trust accounting, plus a fundamental-analysis suite that is ALL exceed: FX with exact remainder, ISO 20022 integrity, XBRL identity check, EDGAR real-data extraction, VaR plus ES, Piotroski, composite health, Beneish, DCF, bond YTM, tax lots with wash sales, exact amortization. Four declared gaps against the bookkeeping incumbents: bank feeds, AR and AP aging, tax, payroll.
Where we need to go. A small business can actually KEEP ITS BOOKS here: statements flow in, receivables and payables age, tax is computed from the same ledger, payroll posts to it -- with the analytical suite already above the field grading the result -- every figure still integer-exact and fail-closed.
The unit. 1 u = one measured session-leg (estate calibration: graphics R21 in one leg 2026-08-15). Local evidence: each analytical lib (VaR, Piotroski, Beneish, DCF, bond, taxlot, amort) landed gated in one leg apiece; estimates are relative to those.
Where we are: 4 open rungs. Analytical depth beyond the field; the operational bookkeeping doors absent. Counts measured at emit below this line.
Cost to statements flowing in: 1.5 u. FN1 statement import (OFX and CSV) feeding the reconciliation organ that already accepts a statement figure.
Cost to receivables and payables: 1.5 u. FN2 AR and AP aging derived from the ledger's open invoices, never typed.
Cost to tax and payroll: 6 u. FN3 tax computation from the books with a declared jurisdiction rule set and FN4 payroll runs posting to the ledger with exact withholding -- the two rungs where a wrong number costs real money, so fail-closed on any missing rate.
Research bar. QuickBooks Online is measured on bank feeds, AR and AP, sales tax, payroll. Theirs: the small-business bookkeeping bar. Ours: FN1 FN2 FN3 FN4 measured on this page.
Research bar. TigerBeetle is measured on double-entry, two-phase, linked transfers. Theirs: the ledger design we follow. Ours: already matched on every ledger row.
30 of 34 capabilities measured|18 of them measured exceeds|4 open|coverage 882/1000|adoption 19 full / 11 partial
Layer 2 · Roadmap
Do this next — computed by the ranker, never chosen by a seat
Order from nx_compare_rank (nx_dr_ocm: (deficit + cost-of-delay + option + enables) x sponsor x self-sufficiency x momentum / cost). FINISH rows are rungs whose symbol is present but whose organ is short of full adoption: the cheapest closures on this board, listed before any new work. Stamp: # asof=1787883483 domain=finance target_version=0.1 rungs=8 done=4 open=4 finish=2 ranker=nx_dr_ocm
| # | Stage | Rung | Priority | Derivation |
|---|---|---|---|---|
| F | FINISH | Three-way reconciliation (FL1) rec_three_way | LIB-GATE-ONLY importers=2 | imported only by validation organs (gates, tests, benches): wire it into a shipping program |
| F | FINISH | Derived statements (FL3) stmt_balance_sheet | LIB-GATE-ONLY importers=2 | imported only by validation organs (gates, tests, benches): wire it into a shipping program |
| #1 | 0.1 | AR and AP aging (FN2) ar_aging_report | 2400 | v=12 m=3 c=15 |
| #2 | later | Bank statement import (FN1) bf_import_statement | 933 | v=7 m=2 c=15 |
| #3 | later | Tax computation (FN3) tx_compute_return | 700 | v=7 m=3 c=30 |
| #4 | later | Payroll run (FN4) pr_run_payroll | 200 | v=6 m=1 c=30 |
Critical path — contract, done-rule, executor, cost
| Rung | Closes with | Definition of done (pre-declared) | Executor | Est. |
|---|---|---|---|---|
| Double-entry ledger core (FL0) | led_xfer | Balanced-record invariant, two-phase, linked chains -- LANDED gated 20/20 | Organ | 0 u |
| Three-way reconciliation (FL1) after FL0 | rec_three_way | Subsidiary plus control plus bank, exact-cent -- LANDED gated 16/16 | Organ | 0 u |
| Chart of accounts (FL2) after FL0 | coa_natural | Normal-balance resolution and data-extensible kinds -- LANDED gated 16/16 | Organ | 0 u |
| Derived statements (FL3) after FL0,FL2 | stmt_balance_sheet | Balance sheet and income statement computed at read time -- LANDED gated 18/18 | Organ | 0 u |
| Bank statement import (FN1) after FL1 | bf_import_statement | Parse OFX and CSV statements into dated lines and hand the closing figure to rec_three_way; gate proves a fixture statement reconciles to the exact cent and a malformed line refuses the whole import, never a partial ledger | Organ | 1.5 u |
| AR and AP aging (FN2) after FL0,FL3 | ar_aging_report | Open receivables and payables bucketed by age from the ledger's pending transfers; gate proves the buckets SUM to the open balance and a paid invoice leaves every bucket | Organ | 1.5 u |
| Tax computation (FN3) after FL2,FL3 | tx_compute_return | Taxable figures derived from the closed period's statements under a declared jurisdiction rule set read as data (rates, thresholds, never in code); FAIL-CLOSED: a missing rate or an unclosed period refuses the return; gate proves a fixture year computes to the published worked example exactly | Organ | 3 u |
| Payroll run (FN4) after FN3 | pr_run_payroll | Gross to net with exact integer withholding from the same declared rule set, posting every run to the ledger as balanced records; gate proves a run's postings balance, the year-to-date sums equal the sum of runs, and a missing withholding table refuses the run | Organ | 3 u |
Milestones
| Milestone | Rungs | Cumulative |
|---|---|---|
| M1 · Statements in | FN1 | 1.5 u |
| M2 · Receivables and payables | FN2 | 3 u |
| M3 · Tax and payroll, fail-closed | FN3,FN4 | 9 u |
Layer 3 · Engineering
How this is scored. Every Nishi mark is measured: the generator reads the real organ source on disk and requires the implementing symbol to exist (no self-grading). A watching tag names the organ and symbol contracted to close a gap — the mark flips itself on the next compare beat when that workstream ships, and the
comparewatch- plane row flips with it. The flip is necessary, not sufficient: it proves the symbol exists, never that the capability is good. The bar is the rung's pre-declared done-rule, proven by its gate — a symbol shipped without the behaviour behind it is a defect, and the flip is exactly what makes that defect visible instead of quiet. Competitor marks record documented capability presence — presence, not depth or scale. Adoption is measured too: every measured row carries where its organ stands on the estate's ladder (source → built → promoted → registered → invoked; libraries by importer reach minus validation importers; gates by the execution surfaces that run them). A row is fully adopted only at the top of its ladder; anything short is tagged partial with the exact remedy, so a build nobody promoted can no longer read as shipped. Census stamps: importers asof 1787849099, gate census asof 1787855507 (unix seconds; -1 = census absent).Capability matrix — measured against source
◉ leads / measured exceed● present◐ partial○ absent · click any capability for its evidence
| Capability | Nishi | TigerBeetle | QuickBooks | Xero | Stripe Ledger |
|---|---|---|---|---|---|
Double-entry ledger coreMeasured:led_xfer exists in runtime/nx_ledger_lib.nx, verified at emit. Accounts plus transfers with one balanced-record invariant; TigerBeetle is the reference design and we follow it deliberately [tigerbeetle-docs] Adoption: LIB-WIRED importers=5 nonval=2 — fully adopted (top of its ladder). | ● | ◉ | ● | ● | ● |
Two-phase transfers (pending, post, void)Measured:led_resolve exists in runtime/nx_ledger_lib.nx, verified at emit. Pending reserves without moving posted money; resolution is a NEW record, keyed by transfer id for O(1) lookup Adoption: LIB-WIRED importers=5 nonval=2 — fully adopted (top of its ladder). | ● | ◉ | ○ | ○ | ● |
Linked atomic transfer chainsMeasured:led_chain exists in runtime/nx_ledger_lib.nx, verified at emit. Validate every leg BEFORE committing any; a refused chain writes nothing, proven by byte-identical balances Adoption: LIB-WIRED importers=5 nonval=2 — fully adopted (top of its ladder). | ● | ◉ | ○ | ○ | ◐ |
One-sided entry is INEXPRESSIBLE by constructionMeasured:led_drift exists in runtime/nx_ledger_lib.nx, verified at emit. One record carries both legs so money cannot be created; we state plainly that a global drift assertion is therefore a tautology Adoption: LIB-WIRED importers=5 nonval=2 — fully adopted (top of its ladder). | ● | ◉ | ○ | ○ | ● |
Integer minor units end-to-end, zero floatMeasured:led_dollars exists in runtime/nx_ledger_lib.nx, verified at emit. No float in any organ; an auditor can reproduce every figure exactly Adoption: LIB-WIRED importers=5 nonval=2 — fully adopted (top of its ladder). | ● | ◉ | ● | ● | ● |
Content-addressed tamper-evident historyMeasured exceed:led_sums in runtime/nx_ledger_lib.nx, verified at emit. Append-only on the CID plane: entries are content-addressed, not merely immutable rows in a vendor database [stripe-ledger] Adoption: LIB-WIRED importers=5 nonval=2 — fully adopted (top of its ladder). | ◉ | ● | ○ | ○ | ● |
Chart of accounts with normal-balance resolutionMeasured:coa_natural exists in runtime/nx_coa_lib.nx, verified at emit. The ledger keeps one convention and refuses to guess; the chart supplies the sign per account kind Adoption: LIB-WIRED importers=2 nonval=1 — fully adopted (top of its ladder). | ● | ○ | ◉ | ◉ | ◐ |
Account kinds extensible by DATA write aloneMeasured exceed:coa_type_put in runtime/nx_coa_lib.nx, verified at emit. A brand-new account kind works with no code change and no recompile, proven at runtime in the gate Adoption: LIB-WIRED importers=2 nonval=1 — fully adopted (top of its ladder). | ◉ | ○ | ◐ | ◐ | ○ |
Period close and posting lockMeasured:coa_period_close exists in runtime/nx_coa_lib.nx, verified at emit. Close is an append-only fact and idempotent; re-closing is a no-op that still reports closed [xero-api] Adoption: LIB-WIRED importers=2 nonval=1 — fully adopted (top of its ladder). | ● | ○ | ◉ | ◉ | ○ |
Three-way reconciliationMeasured:rec_three_way exists in runtime/nx_recon_lib.nx, verified at emit. Subsidiary plus control plus adjusted bank; two of three legs agreeing is not reconciliation Adoption: LIB-GATE-ONLY importers=2 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program. | ● | ○ | ● | ● | ◐ |
Exact-cent variance, no tolerance bandMeasured exceed:rec_is_balanced in runtime/nx_recon_lib.nx, verified at emit. A one-cent variance is reported and refuses the balanced verdict; there is no materiality threshold to hide behind Adoption: LIB-GATE-ONLY importers=2 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program. | ◉ | ○ | ◐ | ◐ | ○ |
Trial balanceMeasured:stmt_trial_balance exists in runtime/nx_stmt_lib.nx, verified at emit. Total debits versus total credits across an account set [quickbooks-api] Adoption: LIB-GATE-ONLY importers=2 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program. | ● | ○ | ◉ | ◉ | ○ |
Balance sheet derived, never typedMeasured:stmt_balance_sheet exists in runtime/nx_stmt_lib.nx, verified at emit. Every figure computed from transfers at read time so a statement cannot disagree with the books Adoption: LIB-GATE-ONLY importers=2 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program. | ● | ○ | ● | ● | ○ |
Income statement plus proven articulationMeasured exceed:stmt_income in runtime/nx_stmt_lib.nx, verified at emit. Pre-close balance-sheet variance EQUALS net income; the articulation is derived by arithmetic, never asserted Adoption: LIB-GATE-ONLY importers=2 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program. | ◉ | ○ | ● | ● | ○ |
Fail-closed rather than silently omit an accountMeasured exceed:stmt_by_kind in runtime/nx_stmt_lib.nx, verified at emit. An unresolvable account REFUSES the whole statement; incumbents bucket the unknown into uncategorized and still render Adoption: LIB-GATE-ONLY importers=2 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program. | ◉ | ○ | ○ | ○ | ○ |
Client trust accounting IOLTA RPC 1.15Measured:trust_disburse_ok exists in runtime/nx_trust_lib.nx, verified at emit. No-commingling plus no-overdraw plus three-way, enforced mechanically; proven behaviour-equivalent to the new ledger Adoption: LIB-WIRED importers=5 nonval=3 — fully adopted (top of its ladder). | ● | ○ | ◐ | ◐ | ○ |
Debt amortization and payoff strategyMeasured:dbt_strategy exists in runtime/nx_debt_payoff.nx, verified at emit. Exact integer amortization with minimum-payment-trap detection; avalanche versus snowball measured not asserted Adoption: LIB-WIRED importers=11 nonval=7 — fully adopted (top of its ladder). | ● | ○ | ○ | ○ | ○ |
Predatory-lending shield in rankingMeasured exceed:fe_is_safe in runtime/nx_fin_finance.nx, verified at emit. An advance-fee or unlicensed offer is EXCLUDED from ranking even when its bait rate would win on raw cost Adoption: LIB-WIRED importers=4 nonval=2 — fully adopted (top of its ladder). | ◉ | ○ | ○ | ○ | ○ |
Multi-currency exact remainder + provenanceMeasured exceed:fx_convert in runtime/nx_fx_lib.nx, verified at emit. Conversion loses NO value: the rounding remainder is accounted so the source amount reconstructs exactly (fx_reconstruct); provenance-gated, no conversion without a cited rate. Integer rational rate, no float. Incumbents drop the fraction Adoption: LIB-GATE-ONLY importers=1 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program. | ◉ | ○ | ◉ | ◉ | ◉ |
ISO 20022 payment integrity validationMeasured exceed:iso_validate in runtime/nx_iso20022_lib.nx, verified at emit. Integrity CHECKED not trusted: NbOfTxs and CtrlSum are validated against actual content, so a TAMPERED pain.001 (amount altered, control sum stale) is rejected. Exact-cent, fail-closed on a missing field. 2026 inflection as Swift ends MT coexistence Adoption: LIB-WIRED importers=2 nonval=1 — fully adopted (top of its ladder). | ◉ | ○ | ◐ | ◐ | ● |
XBRL fact parse + accounting-identity checkMeasured exceed:xbrl_check_balance in runtime/nx_xbrl_lib.nx, verified at emit. Namespace/attribute-boundary-aware fact parse that CROSS-CHECKS the tagged Assets==Liabilities+Equity identity, so a mis-tagged filing is flagged not fed blindly; fail-closed on a missing fact. Feeds grounded numbers to the Altman Z + stewardship engines. EDGAR fetch is F986 [xbrl21] Adoption: LIB-GATE-ONLY importers=1 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program. | ◉ | ○ | ○ | ○ | ○ |
SEC EDGAR real-data extraction + provenanceMeasured exceed:edgar_latest_value in runtime/nx_edgar_lib.nx, verified at emit. GROUNDED not made up: fetches data.sec.gov over sovereign TLS (proven live on real Apple filings) and extracts the latest fact WITH its filing provenance (form + date); fail-closed to a missing-sentinel that composes with nx_xbrl/nx_piotroski so a fetch miss never becomes a fabricated financial fact [sec-edgar-api] Adoption: LIB-WIRED importers=5 nonval=3 — fully adopted (top of its ladder). | ◉ | ○ | ○ | ○ | ○ |
Portfolio risk: VaR + Expected ShortfallMeasured exceed:var_expected_shortfall in runtime/nx_var_lib.nx, verified at emit. Integer-exact historical VaR AND the coherent Basel-III Expected Shortfall (ES>=VaR, sees the tail shape VaR ignores); FAIL-CLOSED -- refuses a risk number when the sample is too thin for the confidence, never fabricates a quantile. No float, reproducible. Market-data ingest is F990 Adoption: LIB-GATE-ONLY importers=1 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program. | ◉ | ○ | ◐ | ◐ | ◐ |
Piotroski F-score fundamental strengthMeasured exceed:pio_fscore in runtime/nx_piotroski_lib.nx, verified at emit. 9-point year-over-year fundamental-strength score, integer-exact; composes nx_xbrl so a missing parsed fact yields INCOMPLETE not a fabricated number; pairs Altman-Z distress + stewardship grade as the fundamental-analysis triad [piotroski2000] Adoption: LIB-WIRED importers=2 nonval=1 — fully adopted (top of its ladder). | ◉ | ○ | ○ | ○ | ○ |
Composite financial-health verdictMeasured exceed:fh_analyze in runtime/nx_finhealth_lib.nx, verified at emit. The recombination capstone: composes Altman-Z distress + Piotroski-F strength + the balance-sheet identity into ONE verdict, with two fail-closed gates that OVERRIDE good scores -- a missing fact yields INCOMPLETE, unbalanced books yield FLAGGED. One call analyzes a company end-to-end over the real-data pipeline Adoption: LIB-GATE-ONLY importers=1 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program. | ◉ | ○ | ○ | ○ | ○ |
Beneish M-score fraud detectionMeasured exceed:ben_mscore in runtime/nx_beneish_lib.nx, verified at emit. Forensic earnings-manipulation detection (the 8-index Beneish model that flagged Enron), integer-exact; fail-closed to INCOMPLETE on a missing index so a fraud verdict is NEVER rendered on partial data. Completes the four-lens evaluation: distress + strength + stewardship + fraud [beneish1999] Adoption: LIB-GATE-ONLY importers=1 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program. | ◉ | ○ | ○ | ○ | ○ |
DCF intrinsic valuation + margin of safetyMeasured exceed:dcf_intrinsic in runtime/nx_dcf_lib.nx, verified at emit. Discounted-cash-flow intrinsic value (integer-exact PV + Gordon terminal) with a margin-of-safety verdict vs market price; FAIL-CLOSED on the classic DCF trap -- when terminal growth >= discount rate the value is refused (DCF_UNDEFINED), never the absurd valuation the float version produces Adoption: LIB-WIRED importers=2 nonval=1 — fully adopted (top of its ladder). | ◉ | ○ | ○ | ○ | ○ |
Bond valuation + YTM by bisectionMeasured exceed:bond_ytm in runtime/nx_bond_lib.nx, verified at emit. Fixed-income valuation: integer-exact bond price, yield-to-maturity by INTEGER BISECTION (price is monotone in yield so the bracket is exact -- no float Newton-Raphson drift the way QuantLib/Bloomberg do it), plus Macaulay and modified duration; FAIL-CLOSED -- refuses (BOND_NO_CONVERGE) when a target price is unreachable rather than inventing a yield. The fixed-income companion to the equity DCF Adoption: LIB-WIRED importers=2 nonval=1 — fully adopted (top of its ladder). | ◉ | ○ | ○ | ○ | ○ |
Tax-lot capital gains + wash-sale (IRC 1091)Measured exceed:tl_wash_disallowed in runtime/nx_taxlot_lib.nx, verified at emit. Capital-gains tax-lot accounting: exact realized gain/loss, holding-period classification, FIFO lot consumption, and the IRC 1091 WASH-SALE DISALLOWANCE -- a loss with a replacement purchase within +/-30 days is disallowed (proportional to matched shares) and DEFERRED into the replacement basis, preserved not destroyed; allowed+disallowed conserves the original loss. FIFO is overdraw-safe. Consumer tax tools routinely mis-handle this rule [irc-1091] Adoption: LIB-WIRED importers=2 nonval=1 — fully adopted (top of its ladder). | ◉ | ○ | ○ | ○ | ○ |
Loan amortization + exact penny allocationMeasured exceed:amort_principal_sum in runtime/nx_amort_lib.nx, verified at emit. Loan amortization schedule with the level payment found by INTEGER BISECTION (not the float pow((1+r),N) closed form) and CONSERVATION-EXACT penny allocation: the sum of every month's principal reduction equals the original principal exactly and the final payment clears the balance to zero, so no cent is lost or invented on the last payment -- the failure mode of naive amortizers. Fail-closed on nonsense input. Composes with the financing-shield true-cost ranking Adoption: LIB-WIRED importers=2 nonval=1 — fully adopted (top of its ladder). | ◉ | ○ | ○ | ○ | ○ |
Bank feed and statement importOpen — watchingruntime/nx_bankfeed.nx : bf_import_statement, re-measured on every compare beat. Ship that symbol and this mark flips itself; the comparewatch- plane row flips with it. Declared gap; the reconciliation organ accepts a statement figure but cannot yet fetch one | ○ | ○ | ◉ | ◉ | ● |
Accounts payable and receivable agingOpen — watchingruntime/nx_ar_ap.nx : ar_aging_report, re-measured on every compare beat. Ship that symbol and this mark flips itself; the comparewatch- plane row flips with it. Declared gap | ○ | ○ | ◉ | ◉ | ◐ |
Tax computation and filingOpen — watchingruntime/nx_tax.nx : tx_compute_return, re-measured on every compare beat. Ship that symbol and this mark flips itself; the comparewatch- plane row flips with it. Declared gap | ○ | ○ | ◉ | ◉ | ○ |
PayrollOpen — watchingruntime/nx_payroll.nx : pr_run_payroll, re-measured on every compare beat. Ship that symbol and this mark flips itself; the comparewatch- plane row flips with it. Declared gap | ○ | ○ | ◉ | ◉ | ○ |
Risk register
| Risk | Likelihood x impact | Mitigation |
|---|---|---|
| A tax or payroll figure computed from a stale rule table is a confident wrong number that costs real money | likely x high | FN3 and FN4 read rules as dated data and REFUSE when the table's as-of is older than the period -- the same freshness-refusal law the gates already carry. |
| A statement importer that tolerates a malformed line books a phantom transaction | possible x high | FN1 refuses the whole import on any unparseable line; partial ingestion is a gate RED. |
On these two registers. Rows are declared in the domain's plan file and carry the debt id, which is the join key back to the sovereign debt plane — that plane, not this page, is the authority on state. Reconciling them automatically (the regen reading the plane and refreshing these rows) is a named, owed rung; until it lands, treat an id here as a pointer to look up, not a status to trust.
Honest verdict. The coverage above is capability presence measured against source — not depth, scale, or polish, where mature rivals may lead. Exceeds are claimed only where a mechanism backs them. Every open gap is a watch contract: it names the organ and symbol that closes it, and this page flips the cell itself when that workstream ships.
Person · product · place — not yet measured for this domain
Every compare carries this layer. Declare
knowledge/compare/finance.ppp (rows surface|nishi or c1..c4|label|url|connect naming OUR live surface and each rival's front door), run nx_ppp_probe domain finance, and this section fills itself on the next beat: the same ruler on both sides — privacy and CX (third-party hosts, tracker classes, cookies, security headers), design and longevity (design hygiene, computed WCAG contrast, render-blocking resources, unsized media, script weight, theme and motion queries), findability (landmarks, skip link, on-site search, breadcrumb, headings, internal links).References
Beyond a link list. Every reference below resolves twice — the publisher's copy and, where banked, the estate's own non-rottable library mirror with a content pin — and carries its evidence class plus the exact claim on this page it grounds. Keyed marks like [key] in the matrix notes jump here. A dash means honestly absent, never assumed.
- [tigerbeetle-docs] TigerBeetle. Two-Phase Transfers (pending, post, void) -- TigerBeetle documentation, docs.tigerbeetle.com, accessed 2026-08-18. publisher · read in our library
knowledge/fetched/cmp_finance_tigerbeetle.html· pinhb3273e0040871b6dd57c0f0db8f5a571962febdda7bdd6cbae5f223a671fc1da· accessed 2026-08-18 · vendor-docGrounds: The TigerBeetle column on 'Double-entry ledger core', 'Two-phase transfers (pending, post, void)' and 'Linked atomic transfer chains': the reference design the row note says we follow deliberately (pending reserve, post-or-void resolution keyed by transfer id, all-or-nothing linked chains) is documented here. - [stripe-ledger] Stripe (Stripe Dot Dev Blog). Ledger: Stripe's system for tracking and validating money movement -- immutable double-entry event log with balance-clearing data-quality metrics. publisher · read in our library
knowledge/fetched/cmp_finance_stripe-ledger.html· pinhea524809b21cbd1fe647a32994b9875c890ecce091f05dff5147ec6a21a77abc· accessed 2026-08-18 · vendor-docGrounds: The Stripe Ledger column codes: an internal double-entry money-movement ledger driven by reconciliation metrics, which is why 'Two-phase transfers' and 'Content-addressed tamper-evident history' grade it Yes rather than Best -- immutable rows are not content addressing. - [quickbooks-api] Intuit. QuickBooks Online Accounting API reference: JournalEntry entity (debit and credit lines, posting date) -- developer.intuit.com. publisher · read in our library
knowledge/fetched/cmp_finance_quickbooks.html· pinhbf8fbeed43883961d8e81202a0566d88e06adddf28dd1d7dbac81a1eee5936ee· accessed 2026-08-20 · vendor-docGrounds: The QuickBooks column on 'Double-entry ledger core', 'Chart of accounts with normal-balance resolution', 'Trial balance' and 'Balance sheet derived, never typed': the JournalEntry contract is a posted-journal model with debit and credit lines and no pending/post/void phase or linked atomic chain, matching the 0 codes on those two rows. - [xero-api] Xero. Accounting API: Manual Journals (journal lines, debit and credit amounts, draft/posted/voided status) -- developer.xero.com. publisher · read in our library
knowledge/fetched/cmp_finance_xero.html· pinh038e4078cb5594de11f35b4b4c02e346cf8c5113dc735b6ecde52b77b28c39da· accessed 2026-08-18 · vendor-docGrounds: The Xero column: manual journals carry the double-entry and lock-date capabilities graded Best on 'Chart of accounts with normal-balance resolution' and 'Period close and posting lock', but no two-phase reserve or linked chain (0 on those rows). - [beneish1999] Beneish, M. D. The Detection of Earnings Manipulation. Financial Analysts Journal 55(5), 24-36, 1999. DOI 10.2469/faj.v55.n5.2296. publisher · read in our library
knowledge/fetched/cmp_finance_beneish1999.html· pinheb635d60312360e7cd171f39bb0a9f3c183793bdcb628655b7f0b4cf38826686· accessed 2026-08-18 · published-paperGrounds: The 'Beneish M-score fraud detection' row: the 8-index model (DSRI GMI AQI SGI DEPI SGAI LVGI TATA) and its coefficients that nx_beneish_lib implements integer-exact are this paper's; the fail-closed INCOMPLETE verdict on a missing index is our addition, not the model's. - [piotroski2000] Piotroski, J. D. Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers. Journal of Accounting Research 38 (Supplement), 1-41, 2000. Stanford GSB publication page. publisher · read in our library
knowledge/fetched/cmp_finance_piotroski2000.html· pinh4edeef38de975543c60af7bc8f6711a8c3b6ec9b0a0d1b870c356703ab8e0c95· accessed 2026-08-18 · published-paperGrounds: The 'Piotroski F-score fundamental strength' row: the nine binary profitability, leverage-liquidity and operating-efficiency signals summed to F_SCORE 0-9 are defined here; ours reproduces them year-over-year and yields INCOMPLETE on a missing parsed fact. - [sec-edgar-api] U.S. Securities and Exchange Commission. EDGAR Application Programming Interfaces (data.sec.gov submissions, companyconcept, companyfacts and frames JSON APIs). sec.gov, accessed 2026-08-18. The page answers 403 to a fetcher without a declared User-Agent, so no mirror is banked. publisher · accessed 2026-08-18 · vendor-docGrounds: The 'SEC EDGAR real-data extraction + provenance' row: nx_edgar_lib reads these documented data.sec.gov JSON endpoints over sovereign TLS and carries the form and filing date each extracted fact came from.
- [xbrl21] XBRL International. Extensible Business Reporting Language (XBRL) 2.1, Recommendation 2003-12-31 with corrected errata to 2013-02-20. publisher · read in our library
knowledge/fetched/cmp_finance_xbrl21.html· pinh0aabd01fa4c77b41e7d2aeac2845f872e53871edcffad96fc99e72ba6555501f· accessed 2026-08-18 · published-standardGrounds: The 'XBRL fact parse + accounting-identity check' row: the fact items, contexts and namespaces that nx_xbrl_lib parses attribute-boundary-aware are this specification's; the Assets equals Liabilities plus Equity cross-check is a consumer-side integrity rule the spec itself does not impose. - [irc-1091] 26 U.S.C. section 1091 -- Loss from wash sales of stock or securities (Internal Revenue Code). Legal Information Institute, Cornell Law School. publisher · read in our library
knowledge/fetched/cmp_finance_irc-1091.html· pinh885bc14433cd99ddb5c2f59507d50b00687a3cc67ac195d0ec3d049db0ff89db· accessed 2026-08-18 · published-standardGrounds: The 'Tax-lot capital gains + wash-sale (IRC 1091)' row: the 30-days-before-or-after replacement window, the loss disallowance and the basis adjustment into the replacement stock (section 1091(d)) that nx_taxlot_lib enforces are the statutory text here.
generated by nx_swcompare_matrix (sovereign NishiLang organ) from knowledge/compare/finance.matrix · every Nishi cell verified against organ source at emit time · watch cells re-measured on every compare beat · zero JS, zero trackers