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Nishi Compare · capabilities, evidence and delivery

Sovereign Finance and Accounting

Compare capabilities and delivery evidence. Source discovery, qualification, deployment and accepted outcomes are separate; an open contract names work still to verify.

Nishi vs TigerBeetle and QuickBooks and Xero and Stripe Ledger

Overview

The purpose, declared position and evidence coverage of this domain. Source presence and completed acceptance are different measures.

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.

Nishi investment analyst scope, operator clarification 2026-09-12: Requirements, not a valuation. Cost accounting is an input, not the requested outcome. Compose existing analyst, product decomposition, researcher, finance, ranking and project workflows into buy/build/rent/partner/defer analysis and a reviewable business plan. Cover customer problem and validated demand, reachable market and competition, differentiation, rights/control, pricing and unit economics, route to market, technical prerequisites, execution risk, cash-flow scenarios, runway, time to first revenue, break-even, payback, risk-adjusted NPV with declared discount assumptions, and sensitivity to adoption/price/cost/delay. Treat capabilities as reusable assets with evidence and allocated costs, not automatic dollar valuations. Stage investments by next useful proof and value of information, preserving quality and user outcomes.

Business case

AxisPositionFiguresDecision
Estate value creation thesis, operator 2026-09-12CREATE novel/superior products; IMPROVE existing products at better quality/time/total opportunity cost; DISTRIBUTE suitable products into underserved markets; PROVIDE ACCESS by renting external capabilities or renting/hosting estate capabilities and experiencesStrategy, not measured revenueEvaluate each alternative with customer evidence, competitive advantage, unit economics, cash requirements, time-to-value, execution risk, rights and forecast-versus-actual outcomes. Build/buy/rent/partner/defer is the delivery decision across all four models, not a software-only ranking.
Business-plan emitter separation, operator 2026-09-12: Deferred behind access-control qualification. Detailed business plans should have their own cohesive emitter using the existing gallery-style OPAQUE authentication wall and explicit per-user/per-business authorization. Do not create or publish that surface before the protection works. Compare retains capability maturity, benchmark evidence and approved summaries; private plans, pricing strategy, financial projections, source documents and customer information must not leak into its HTML, API JSON, search indexes, caches or downloadable artifacts. Authentication alone is insufficient: prove unauthenticated denial, cross-account denial, authorized access and session revocation on the actual served endpoints before release. Reuse existing emitter/auth/catalogue owners; no duplicate service or speculative public product pages. This records the boundary and prerequisite, not a claim that private access has been verified.

Latest recorded release

No valid dated release entry is recorded for this domain.

Release entries describe recorded changes; they do not establish that every capability passed evaluation.

30 of 34 capability source symbols found|18 of them authored stronger-claims|4 open|coverage 882/1000|adoption 19 full / 11 partial

Evidence profile — what the gaps on this board actually are

Measured by nx_swcompare_evidence, read back by nx_evprofile_lib. Every figure is a count with its denominator — there is deliberately no score, no grade and no percentage anywhere in this band, because a stored scalar is a field a seat can edit and a counted partition is not.

evidence|grounded 30/30|unsupported 0|gates green 16/18|proven able to fail 12/18|never bitten 6|green at 0/0 16|open gaps 4|of them unnamed 0|of them proof withheld 0|flips ready 0

proven able to fail counts the gates that have a RECORDED RED — nx_gate_bite mutated the gate subject, rebuilt it, watched the gate go red, and that record is inside the shared TTL. never bitten is its complement over the same denominator: those gates ran and were green, and nothing has ever shown them able to detect anything, so their green is a statement about this run and not about the gate. green at 0/0 is a separate and much weaker observation — the gate printed GREEN on a zero denominator, so its own tooth counter says it examined nothing. A gate can be green, non-zero, and still never bitten; that is the common case and it is now visible instead of implied.

partition: grounded + unsupported = 30 vs present 30 · named + unnamed + withheld = 4 vs open 4 · both reconcile

liar-kill conj=GPqN · first failing conjunct: quorum

graded document: BUILDROOT tree, 9830 bytes · gates map: PRIMARY · stamped 3d 13h ago · source ../knowledge/status/evstamp_finance.verdict

Gap classWhat it is, and the work it names
GATE-FAILINGA declared gate ran and was not GREEN. The remedy is to FIX the gate it names. This is deliberately NOT merged with CLAIM-ONLY: one needs a gate written and the other needs a gate repaired, and a single merged number sends a seat at the wrong work.
VACUOUS-GATEA gate reported GREEN on a ZERO denominator. A gate with real teeth and a broken counter, and a gate with no teeth at all, are indistinguishable from outside; that indistinguishability is the finding, so it is reported here and never convicted.
This band reports the referee counts. The per-axis worklist rows — which axis is unsupported, which watch is ready to flip, which gap is unnamed — are printed by nx_swcompare_evidence finance itself and are not carried on the stamp, so this page names the classes and the producer names the rows. That split is stated rather than hidden: a count without a worklist is not actionable, and this band is honest about which half of that it is.

Production map

Follow the dependencies, declared acceptance criteria and recorded priorities. Inspect source binding before treating a rank as executable work.

Ranking source binding: STALE_OR_INVALID_BINDING. Recorded priorities require current acceptance evidence and resource checks before execution.

Recorded ranking withheld

Retained ranking is not bound to the current plan and matrix: STALE_OR_INVALID_BINDING. Historical data remains retained. Refresh the ranking after resolving the input differences. Latest execution outcome is unverified.

Declared roadmap — contract, acceptance, executor, effort

RungCloses withDefinition of done (pre-declared)ExecutorEst.
Double-entry ledger core (FL0)led_xferBalanced-record invariant, two-phase, linked chains -- LANDED gated 20/20Organ0 u
Three-way reconciliation (FL1)
after FL0		rec_three_waySubsidiary plus control plus bank, exact-cent -- LANDED gated 16/16Organ0 u
Chart of accounts (FL2)
after FL0		coa_naturalNormal-balance resolution and data-extensible kinds -- LANDED gated 16/16Organ0 u
Derived statements (FL3)
after FL0,FL2		stmt_balance_sheetBalance sheet and income statement computed at read time -- LANDED gated 18/18Organ0 u
Bank statement import (FN1)
after FL1		bf_import_statementParse 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 ledgerOrgan1.5 u
AR and AP aging (FN2)
after FL0,FL3		ar_aging_reportOpen 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 bucketOrgan1.5 u
Tax computation (FN3)
after FL2,FL3		tx_compute_returnTaxable 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 exactlyOrgan3 u
Payroll run (FN4)
after FN3		pr_run_payrollGross 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 runOrgan3 u

Milestones

MilestoneRungsCumulative
M1 · Statements inFN11.5 u
M2 · Receivables and payablesFN23 u
M3 · Tax and payroll, fail-closedFN3,FN49 u
Ladder verdict. NOT DECLARED. This board names no dated best-in-class or frontier target and no rung roles (sotatarget and rungrole rows on its plan); the ranker labels it NO-LADDER until it does, and until then its rungs climb toward a target nobody has written down. Bars read NO-BAR against the current month 2026-10.
Bar freshness, counted
ClassCountNote
bars0sotabar rows on the plan
fresh0the bar month is the current month
attested0an older bar with a this-month barscan reporting no newer entry
stale0a this-month scan saw a newer month the bar ignores
unattested0nobody looked this month
malformed0a sotabar row missing a field
duplicate0bar ids an earlier row already carries
bars, summed0RECONCILED: the parts sum to the total 0
current month2026-10the month every bar is judged against
Treatment verdict. NOT DECLARED. No rung on this board declares its three-step treatment (a treat row naming the MCP row, the API route, the primitive it composes, the workflow that composes it and the agent beat that runs it); the ranker labels every rung TREATMENT-UNDECLARED until it does.

Inspect a rung and its prerequisites

Declared nodes 8. Rank input binding: STALE_OR_INVALID_BINDING. Dependency order is authored. Implementation, acceptance evidence, authority and resource readiness are unverified. No action is recommended or dispatched here.

Plan SHA-256 f175a89b179ed94779c3ebc875153e0e90b8d53e2cfa33243f1b61e13dedb517. Target rows 0; role rows 0. Existing risks and release worklog retain their own scope; no node completion is inferred.

Runtime observation coverage: 0 of 8 rungs have current, identity-bound execution observations. Observation may report RED. Accepted completion remains unknown; source presence, qualification and deployment do not establish it.

Use Enter or Space on a rung to inspect its contract. Prerequisite links locate another rung in this list; open its summary to inspect it. Estimates are authored effort, not forecasts.

  1. FL0 — Double-entry ledger core

    Prerequisites: None declared; this does not establish execution eligibility.

    Contract: led_xfer

    Acceptance: Balanced-record invariant, two-phase, linked chains -- LANDED gated 20/20

    Authored effort: 0. Executor kind: Organ. Responsible, accountable and verifier not established. Inspect retained worklog.

    Runtime observation: UNKNOWN; outcome UNKNOWN; observed epoch -1. Declared owner: . Receipt , SHA-256 . Identity-bound observation is not accepted completion. Qualification and deployment remain unverified by this projection.

  2. FL1 — Three-way reconciliation

    Prerequisites: FL0 (acceptance unverified)

    Contract: rec_three_way

    Acceptance: Subsidiary plus control plus bank, exact-cent -- LANDED gated 16/16

    Authored effort: 0. Executor kind: Organ. Responsible, accountable and verifier not established. Inspect retained worklog.

    Runtime observation: UNKNOWN; outcome UNKNOWN; observed epoch -1. Declared owner: . Receipt , SHA-256 . Identity-bound observation is not accepted completion. Qualification and deployment remain unverified by this projection.

  3. FL2 — Chart of accounts

    Prerequisites: FL0 (acceptance unverified)

    Contract: coa_natural

    Acceptance: Normal-balance resolution and data-extensible kinds -- LANDED gated 16/16

    Authored effort: 0. Executor kind: Organ. Responsible, accountable and verifier not established. Inspect retained worklog.

    Runtime observation: UNKNOWN; outcome UNKNOWN; observed epoch -1. Declared owner: . Receipt , SHA-256 . Identity-bound observation is not accepted completion. Qualification and deployment remain unverified by this projection.

  4. FL3 — Derived statements

    Prerequisites: FL0 (acceptance unverified), FL2 (acceptance unverified)

    Contract: stmt_balance_sheet

    Acceptance: Balance sheet and income statement computed at read time -- LANDED gated 18/18

    Authored effort: 0. Executor kind: Organ. Responsible, accountable and verifier not established. Inspect retained worklog.

    Runtime observation: UNKNOWN; outcome UNKNOWN; observed epoch -1. Declared owner: . Receipt , SHA-256 . Identity-bound observation is not accepted completion. Qualification and deployment remain unverified by this projection.

  5. FN1 — Bank statement import

    Prerequisites: FL1 (acceptance unverified)

    Contract: bf_import_statement

    Acceptance: 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

    Authored effort: 1.5. Executor kind: Organ. Responsible, accountable and verifier not established. Inspect retained worklog.

    Runtime observation: UNKNOWN; outcome UNKNOWN; observed epoch -1. Declared owner: . Receipt , SHA-256 . Identity-bound observation is not accepted completion. Qualification and deployment remain unverified by this projection.

  6. FN2 — AR and AP aging

    Prerequisites: FL0 (acceptance unverified), FL3 (acceptance unverified)

    Contract: ar_aging_report

    Acceptance: 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

    Authored effort: 1.5. Executor kind: Organ. Responsible, accountable and verifier not established. Inspect retained worklog.

    Runtime observation: UNKNOWN; outcome UNKNOWN; observed epoch -1. Declared owner: . Receipt , SHA-256 . Identity-bound observation is not accepted completion. Qualification and deployment remain unverified by this projection.

  7. FN3 — Tax computation

    Prerequisites: FL2 (acceptance unverified), FL3 (acceptance unverified)

    Contract: tx_compute_return

    Acceptance: 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

    Authored effort: 3. Executor kind: Organ. Responsible, accountable and verifier not established. Inspect retained worklog.

    Runtime observation: UNKNOWN; outcome UNKNOWN; observed epoch -1. Declared owner: . Receipt , SHA-256 . Identity-bound observation is not accepted completion. Qualification and deployment remain unverified by this projection.

  8. FN4 — Payroll run

    Prerequisites: FN3 (acceptance unverified)

    Contract: pr_run_payroll

    Acceptance: 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

    Authored effort: 3. Executor kind: Organ. Responsible, accountable and verifier not established. Inspect retained worklog.

    Runtime observation: UNKNOWN; outcome UNKNOWN; observed epoch -1. Declared owner: . Receipt , SHA-256 . Identity-bound observation is not accepted completion. Qualification and deployment remain unverified by this projection.

Learning and practice paths

No structured learning path is declared for this plan. Existing research, roadmap and worklog remain available above.

Rung dossiers — every record that bears on a rung, in one place

Joined by symbol, never typed. Each dossier is assembled on every publish from the rows this board already carries: the plan's rung row, the matrix row that carries its contract symbol (its status re-measured by the one symbol ruler), the gate the organ declares and the verdict the evidence referee recorded on its last run, the reference marks in the rung text, the design rows that name the rung and the work log filed against it. The capability matrix links each cell to its dossier and each dossier links back to its cell and forward to the rungs it stands on; a dependency naming no rung on this plan is written as UNRESOLVED rather than linked. Absences are named: NO-MATRIX-ROW, NO-GATE-DECLARED, UNRECORDED.
Gate verdicts: UNSTAMPED — no per-gate verdict artifact is published for this domain yet (nx_swcompare_evidence finance writes it beside its stamp); every gate below reads UNRECORDED until it runs.
Gate declarations: knowledge/organ_gate.conf read from this working directory (1 rows) and from the estate root (196 rows); rows in both counted once: 0; declarations read: 197. Every declaration in either copy counts, so a stub beside the publisher can never hide the root.
FL0 Double-entry ledger core · cell PRESENT · gate NO-GATE-DECLARED
Contractled_xfer · executor Organ · 0 u · stands on nothing
Definition of doneBalanced-record invariant, two-phase, linked chains -- LANDED gated 20/20
Matrix cellDouble-entry ledger core · runtime/nx_ledger_lib.nx · PRESENT decl
GateNO-GATE-DECLARED — knowledge/organ_gate.conf carries no row for nx_ledger_lib; declare nx_ledger_lib TAB <gate> and the ship loop proves it and the verdict lands here.
Work logno log row names this rung yet
FL1 Three-way reconciliation · cell PRESENT · gate NO-GATE-DECLARED
Contractrec_three_way · executor Organ · 0 u · stands on FL0
Definition of doneSubsidiary plus control plus bank, exact-cent -- LANDED gated 16/16
Matrix cellThree-way reconciliation · runtime/nx_recon_lib.nx · PRESENT decl
GateNO-GATE-DECLARED — knowledge/organ_gate.conf carries no row for nx_recon_lib; declare nx_recon_lib TAB <gate> and the ship loop proves it and the verdict lands here.
Work logno log row names this rung yet
FL2 Chart of accounts · cell PRESENT · gate NO-GATE-DECLARED
Contractcoa_natural · executor Organ · 0 u · stands on FL0
Definition of doneNormal-balance resolution and data-extensible kinds -- LANDED gated 16/16
Matrix cellChart of accounts with normal-balance resolution · runtime/nx_coa_lib.nx · PRESENT decl
GateNO-GATE-DECLARED — knowledge/organ_gate.conf carries no row for nx_coa_lib; declare nx_coa_lib TAB <gate> and the ship loop proves it and the verdict lands here.
Work logno log row names this rung yet
FL3 Derived statements · cell PRESENT · gate NO-GATE-DECLARED
Contractstmt_balance_sheet · executor Organ · 0 u · stands on FL0, FL2
Definition of doneBalance sheet and income statement computed at read time -- LANDED gated 18/18
Matrix cellBalance sheet derived, never typed · runtime/nx_stmt_lib.nx · PRESENT decl
GateNO-GATE-DECLARED — knowledge/organ_gate.conf carries no row for nx_stmt_lib; declare nx_stmt_lib TAB <gate> and the ship loop proves it and the verdict lands here.
Work logno log row names this rung yet
FN1 Bank statement import · cell WATCHING · gate NO-GATE-DECLARED
Contractbf_import_statement · executor Organ · 1.5 u · stands on FL1
Definition of doneParse 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
Matrix cellBank feed and statement import · runtime/nx_bankfeed.nx · WATCHING decl
GateNO-GATE-DECLARED — knowledge/organ_gate.conf carries no row for nx_bankfeed; declare nx_bankfeed TAB <gate> and the ship loop proves it and the verdict lands here.
Work log2026-09-12 requirement 2026-09-12 investment decision workflow must search and date funding options: self-funding/customer revenue, grants/prizes, contracts, debt, angel/venture/strategic capital, licensing and partnerships. Each candidate carries current official opportunity, eligibility, deadlines, decision/disbursement timing, amount/terms, dilution/control/IP obligations, application effort and confidence; eligibility and award probability remain unknown until supported. Official discovery seeds checked today: https://www.sba.gov/loans/additional-funding-opportunities/investment-capital/ ; https://www.nsf.gov/funding/opportunities/small-business-innovation-research-small-business-technology ; https://www.darpa.mil/work-with-us/ . These establish research routes, not funding availability/eligibility for Nishi or authorization to apply. Publish alternatives and recommended staged investment with evidence, downside/base/upside cases and next review trigger through existing Compare/business emitter; track forecast versus actual after each accepted release. This is the user-requested angel-investor-style analyst capability, broader than savings/ROI accounting and reusable for new domains and migration recovery.
2026-09-12 requirement Hosted-game example: ingest and qualify permitted source/assets, convert and serve natively where useful, preserve upstream provenance and required notices/linkbacks, measure playability/retention and hosting cost before advertising revenue claims. Open-source or no license fee does not imply absent conditions; inspect each code/asset license and applicable commercial hosting/modification/distribution terms. Renting third-party models/services includes authorized subscription terms, capability quality and supervision overhead; do not assume resale rights or paid overage. Underserved-market distribution includes actual demand, localization, support, logistics and lawful access evidence. Product value, ethical labor and user benefit remain part of acceptance, not sacrificed to a superficial margin score. Reuse existing analyst and Compare business emitters.
FN2 AR and AP aging · cell WATCHING · gate NO-GATE-DECLARED
Contractar_aging_report · executor Organ · 1.5 u · stands on FL0, FL3
Definition of doneOpen 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
Matrix cellAccounts payable and receivable aging · runtime/nx_ar_ap.nx · WATCHING decl
GateNO-GATE-DECLARED — knowledge/organ_gate.conf carries no row for nx_ar_ap; declare nx_ar_ap TAB <gate> and the ship loop proves it and the verdict lands here.
Work logno log row names this rung yet
FN3 Tax computation · cell WATCHING · gate NO-GATE-DECLARED
Contracttx_compute_return · executor Organ · 3 u · stands on FL2, FL3
Definition of doneTaxable 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
Matrix cellTax computation and filing · runtime/nx_tax.nx · WATCHING decl
GateNO-GATE-DECLARED — knowledge/organ_gate.conf carries no row for nx_tax; declare nx_tax TAB <gate> and the ship loop proves it and the verdict lands here.
Work log2026-09-28 queue INTAKE 1790625310 routed by nx_intake_route (trade-research-seat, epoch 1790632087) from trade-research-seat: TRADE COMPLIANCE FROM THE ONE LAW ENGINE (operator standing order 2026-09-28, ETHICS IS THE LAW, APPLIED NEUTRALLY): every import and export quote screens its parties against the OFAC SDN list, the EU -- sponsor intake-1790625310 plus1
FN4 Payroll run · cell WATCHING · gate NO-GATE-DECLARED
Contractpr_run_payroll · executor Organ · 3 u · stands on FN3
Definition of doneGross 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
Matrix cellPayroll · runtime/nx_payroll.nx · WATCHING decl
GateNO-GATE-DECLARED — knowledge/organ_gate.conf carries no row for nx_payroll; declare nx_payroll TAB <gate> and the ship loop proves it and the verdict lands here.
Work logno log row names this rung yet

dossiers=8 cells_joined=8 no_matrix_row=0 (sum 8) gates_recorded=0 gates_unrecorded=0 no_gate_declared=8 (sum 8 of cells_joined) evgates=UNSTAMPED

Capability comparisons

Compare the field, search individual capabilities and open their source and adoption evidence. Documented presence does not establish comparative quality.

Position map — centrality and distinctiveness

The four-quadrant map the field uses for brand strategy (Dawar and Bagga, HBR June 2015), re-derived from this matrix on every publish. Centrality is the share of the category's feature mass a player covers, each feature weighted by how many hold it; distinctiveness is the average lead over each rival on the rows the player holds; breadth is the depth-weighted share of the whole matrix (the bubble); depth is how deeply the rows held are held; momentum is the day-over-day move off the spine (green rising, red falling, grey until day two); the dashed path runs first day → previous day → today. Dividers are the category means. Axes are fitted to the field of play, so read the tick numerals, not the frame. Rival marks are documented presence, so a rival's position reads the record, never its quality. The picture grades its own readability below; the table beside it is the same data for a screen reader or a second method.

Rows. 34 feature rows mapped of 34 matrix rows; 0 substrate rows (kernels, bounds and instruments the plan's rungrole marks substrate) are the estate's scaffolding, not category features, and stay off the map
Views. 2D cut: centrality, distinctiveness · 3D cube: centrality, distinctiveness, breadth · axes registered: centrality, distinctiveness, breadth, depth, momentum · a board picks its own in knowledge/compare/finance.cdmap (cut|x|y, cube|x|y|z); absent = the HBR defaults
Position map, two-dimensional cutOne bubble per player. Bubble area is breadth, the ring colour is momentum, the dashed lines are the category means, and both axes are fitted to the field of play with their tick numerals shown. Every value is repeated in the table that follows. 0 200 400 600 800 1000 100 200 300 400 500 600 700 800 centrality (permil, fitted 0–1000) distinctiveness (permil, fitted 100–800) mean 627 mean 409 Unconventional Aspirational Peripheral Mainstream Nishi, centrality 882, distinctiveness 647, breadth 764, depth 866, momentum 0 TigerBeetle, centrality 258, distinctiveness 513, breadth 166, depth 944, momentum 0 QuickBooks, centrality 717, distinctiveness 347, breadth 382, depth 722, momentum 0 Xero, centrality 717, distinctiveness 347, breadth 382, depth 722, momentum 0 Stripe Ledger, centrality 564, distinctiveness 192, breadth 215, depth 564, momentum 0 Nishi TigerBeetle QuickBooks Xero Stripe Ledger

bubble area = breadth · ring = momentum (green rising, red falling, grey until day two) · dashed = category means · axes fitted to the field of play: centrality 0–1000, distinctiveness 100–800 of 0–1000 permil (the full range put every player in one corner)
readability of the 2D cut, self-graded by the layout ruler: label overlaps 0 · labels over marks 0 · off-canvas 0 · unresolved labels 0 · mark overlaps 1 (a fact of the data: two players that close are that close) · data spread 637 permil of the plot · quadrant words unseated 0
text contrast, measured with wcag2-ratio (floors from contrast.conf), light theme: labels 16.24 (floor 4.50) · notes 16.24 (floor 4.50) · quadrant words 5.89 (floor 4.50) · tick numerals 5.89 (floor 4.50) · axis titles 5.59 (floor 4.50) · dark theme: labels 13.78 (floor 4.50) · quadrant words 5.55 (floor 4.50) · axis titles 5.97 (floor 4.50) · dark classes under their floor 0 (one figure serves both themes: a dark shortfall is a token to fix, never a class to hide) · classes refused under their floor 0 (a refused class is not drawn; the scale classes are measured, never hidden) · export: SVG PNG (receipt, rendered by the estate's own rasteriser from this page)
Position map, three-dimensional cubeThe same players in an isometric cube. Each axis is fitted to its own field of play and carries numerals on the floor grid and the vertical axis; each bubble drops a dotted line to its floor shadow so height reads as height. Values are in the table that follows. 0 200 400 600 800 1000 100 200 300 400 500 600 700 800 0 200 400 600 800 1000 centrality distinctiveness breadth Stripe Ledger: centrality 564, distinctiveness 192, breadth 215 TigerBeetle: centrality 258, distinctiveness 513, breadth 166 Xero: centrality 717, distinctiveness 347, breadth 382 QuickBooks: centrality 717, distinctiveness 347, breadth 382 Nishi: centrality 882, distinctiveness 647, breadth 764 Nishi TigerBeetle QuickBooks Xero Stripe Ledger
axes fitted: centrality 0–1000 · distinctiveness 100–800 · breadth 0–1000 permil · farther bubbles are painted first, nearer ones over them · the floor shadow is each bubble's (x, y) at height 0
readability of the 3D cube, self-graded by the layout ruler: label overlaps 0 · labels over marks 0 · off-canvas 0 · unresolved labels 0 · mark overlaps 3 (a fact of the data: two players that close are that close) · data spread 238 permil of the plot
Position map, small multiplesEvery pair of registered axes as one small cut. Each panel fits both axes to the field of play, the dashed lines are the category means, bubble area is breadth and the ring colour is momentum; the legend below names the colours. 0 1000 100 800 distinctiveness vs centrality Nishi: centrality 882, distinctiveness 647 TigerBeetle: centrality 258, distinctiveness 513 QuickBooks: centrality 717, distinctiveness 347 Xero: centrality 717, distinctiveness 347 Stripe Ledger: centrality 564, distinctiveness 192 0 1000 0 1000 breadth vs centrality Nishi: centrality 882, breadth 764 TigerBeetle: centrality 258, breadth 166 QuickBooks: centrality 717, breadth 382 Xero: centrality 717, breadth 382 Stripe Ledger: centrality 564, breadth 215 0 1000 500 1000 depth vs centrality Nishi: centrality 882, depth 866 TigerBeetle: centrality 258, depth 944 QuickBooks: centrality 717, depth 722 Xero: centrality 717, depth 722 Stripe Ledger: centrality 564, depth 564 0 1000 480 520 momentum vs centrality Nishi: centrality 882, momentum 500 TigerBeetle: centrality 258, momentum 500 QuickBooks: centrality 717, momentum 500 Xero: centrality 717, momentum 500 Stripe Ledger: centrality 564, momentum 500 100 800 0 1000 breadth vs distinctiveness Nishi: distinctiveness 647, breadth 764 TigerBeetle: distinctiveness 513, breadth 166 QuickBooks: distinctiveness 347, breadth 382 Xero: distinctiveness 347, breadth 382 Stripe Ledger: distinctiveness 192, breadth 215 100 800 500 1000 depth vs distinctiveness Nishi: distinctiveness 647, depth 866 TigerBeetle: distinctiveness 513, depth 944 QuickBooks: distinctiveness 347, depth 722 Xero: distinctiveness 347, depth 722 Stripe Ledger: distinctiveness 192, depth 564 100 800 480 520 momentum vs distinctiveness Nishi: distinctiveness 647, momentum 500 TigerBeetle: distinctiveness 513, momentum 500 QuickBooks: distinctiveness 347, momentum 500 Xero: distinctiveness 347, momentum 500 Stripe Ledger: distinctiveness 192, momentum 500 0 1000 500 1000 depth vs breadth Nishi: breadth 764, depth 866 TigerBeetle: breadth 166, depth 944 QuickBooks: breadth 382, depth 722 Xero: breadth 382, depth 722 Stripe Ledger: breadth 215, depth 564 0 1000 480 520 momentum vs breadth Nishi: breadth 764, momentum 500 TigerBeetle: breadth 166, momentum 500 QuickBooks: breadth 382, momentum 500 Xero: breadth 382, momentum 500 Stripe Ledger: breadth 215, momentum 500 500 1000 480 520 momentum vs depth Nishi: depth 866, momentum 500 TigerBeetle: depth 944, momentum 500 QuickBooks: depth 722, momentum 500 Xero: depth 722, momentum 500 Stripe Ledger: depth 564, momentum 500
Nishi TigerBeetle QuickBooks Xero Stripe Ledger
10 panels over 5 registered axes, every pair once (the lower axis on x, the higher on y) · each panel fitted to its own field of play, first and last tick numerals shown · no labels in a small cut, the legend names the colours; the grade below reports the mark terms only (MM summed over the panels, spread averaged)
readability of the small multiples, self-graded by the layout ruler: label overlaps 0 · labels over marks 0 · off-canvas 0 · unresolved labels 0 · mark overlaps 10 (a fact of the data: two players that close are that close) · data spread 525 permil of the plot
PlayerQuadrantcentralitydistinctivenessbreadthdepthmomentumRows heldDays on spineFirst seen
NishiAspirational8826477648660 since 2026-09-2330102026-09-15
TigerBeetleUnconventional2585131669440 since 2026-09-236102026-09-15
QuickBooksMainstream7173473827220 since 2026-09-2318102026-09-15
XeroMainstream7173473827220 since 2026-09-2318102026-09-15
Stripe LedgerPeripheral5641922155640 since 2026-09-2313102026-09-15
DayMatrix rows reviewedPlayers recorded
2026-09-15345
2026-09-16345
2026-09-17345
2026-09-18345
2026-09-19345
2026-09-20345
2026-09-21345
2026-09-22345
2026-09-23345
2026-10-08345

players 5|matrix rows 34|feature mass 85|centrality mean 627|distinctiveness mean 409|axes 5|spine days 10 (shown 10)|rows written today 0|readability defects 2D 0 cube 0|spine knowledge/status/cdmap/finance.spine

How to read this evidence. A Nishi source mark records whether the named symbol is declared in the selected source file. It does not establish working behavior or accepted delivery. A watching tag names an expected source entry; discovering it updates source coverage only. A dark tag means the file exists but the named symbol was not found: inspect the source and contract before assuming the capability is missing or renaming code. Peer codes are authored assessments; unassessed means no comparison is established, not absence. Qualification, deployment identity, runtime observations and acceptance must carry their own evidence. Adoption records the catalog's observed path through source, build, promotion, registration and invocation; libraries use importer evidence and gates use declared execution surfaces. A full catalog path does not establish quality, freshness or a successful user outcome. Partial and unknown states retain their stated next action. Census stamps: importers asof 1790637268, gate census asof 1790104131 (unix seconds; -1 = census absent).

Capability matrix — measured against source

◉ authored stronger claim; source present● present◐ partial○ absent? unassessed; excluded from relative comparison · click any capability for its evidence

Peer cell coverage: authored assessed 136, unassessed 0. Authored assessments are not verified outcomes.

CapabilityNishiTigerBeetleQuickBooksXeroStripe 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).
dossier
Pros Implementing source symbol found; runtime acceptance separate; fully adopted on the estate ladderCons behind TigerBeetle (leads)
●◉●●●
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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-WIRED importers=5 nonval=2 — fully adopted (top of its ladder).
Pros Implementing source symbol found; runtime acceptance separate; ahead of QuickBooks, Xero; fully adopted on the estate ladderCons behind TigerBeetle (leads)
●◉○○●
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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-WIRED importers=5 nonval=2 — fully adopted (top of its ladder).
Pros Implementing source symbol found; runtime acceptance separate; ahead of QuickBooks, Xero, Stripe Ledger; fully adopted on the estate ladderCons behind TigerBeetle (leads)
●◉○○◐
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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-WIRED importers=5 nonval=2 — fully adopted (top of its ladder).
Pros Implementing source symbol found; runtime acceptance separate; ahead of QuickBooks, Xero; fully adopted on the estate ladderCons behind TigerBeetle (leads)
●◉○○●
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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-WIRED importers=5 nonval=2 — fully adopted (top of its ladder).
Pros Implementing source symbol found; runtime acceptance separate; fully adopted on the estate ladderCons behind TigerBeetle (leads)
●◉●●●
Content-addressed tamper-evident historySource present; authored stronger claim: 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).
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe Ledger; fully adopted on the estate ladderCons none on the measured axes (rival marks are documented presence, not depth)
◉●○○●
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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-WIRED importers=2 nonval=1 — fully adopted (top of its ladder).
dossier
Pros Implementing source symbol found; runtime acceptance separate; ahead of TigerBeetle, Stripe Ledger; fully adopted on the estate ladderCons behind QuickBooks (leads), Xero (leads)
●○◉◉◐
Account kinds extensible by DATA write aloneSource present; authored stronger claim: 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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-WIRED importers=2 nonval=1 — fully adopted (top of its ladder).
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe Ledger; fully adopted on the estate ladderCons none on the measured axes (rival marks are documented presence, not depth)
◉○◐◐○
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).
Pros Implementing source symbol found; runtime acceptance separate; ahead of TigerBeetle, Stripe Ledger; fully adopted on the estate ladderCons behind QuickBooks (leads), Xero (leads)
●○◉◉○
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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-GATE-ONLY importers=2 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program.
dossiernot adopted: imported only by validation organs (gates, tests, benches): wire it into a shipping program
Pros Implementing source symbol found; runtime acceptance separate; ahead of TigerBeetle, Stripe LedgerCons not adopted yet: imported only by validation organs (gates, tests, benches): wire it into a shipping program
●○●●◐
Exact-cent variance, no tolerance bandSource present; authored stronger claim: 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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-GATE-ONLY importers=2 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program.
not adopted: imported only by validation organs (gates, tests, benches): wire it into a shipping program
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe LedgerCons not adopted yet: 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.
not adopted: imported only by validation organs (gates, tests, benches): wire it into a shipping program
Pros Implementing source symbol found; runtime acceptance separate; ahead of TigerBeetle, Stripe LedgerCons behind QuickBooks (leads), Xero (leads); not adopted yet: 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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-GATE-ONLY importers=2 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program.
dossiernot adopted: imported only by validation organs (gates, tests, benches): wire it into a shipping program
Pros Implementing source symbol found; runtime acceptance separate; ahead of TigerBeetle, Stripe LedgerCons not adopted yet: imported only by validation organs (gates, tests, benches): wire it into a shipping program
●○●●○
Income statement plus proven articulationSource present; authored stronger claim: 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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-GATE-ONLY importers=2 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program.
not adopted: imported only by validation organs (gates, tests, benches): wire it into a shipping program
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe LedgerCons not adopted yet: imported only by validation organs (gates, tests, benches): wire it into a shipping program
◉○●●○
Fail-closed rather than silently omit an accountSource present; authored stronger claim: 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.
not adopted: imported only by validation organs (gates, tests, benches): wire it into a shipping program
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe LedgerCons not adopted yet: 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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-WIRED importers=5 nonval=3 — fully adopted (top of its ladder).
Pros Implementing source symbol found; runtime acceptance separate; ahead of TigerBeetle, QuickBooks, Xero, Stripe Ledger; fully adopted on the estate ladderCons none on the measured axes (rival marks are documented presence, not depth)
●○◐◐○
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).
Pros Implementing source symbol found; runtime acceptance separate; ahead of TigerBeetle, QuickBooks, Xero, Stripe Ledger; fully adopted on the estate ladderCons none on the measured axes (rival marks are documented presence, not depth)
●○○○○
Predatory-lending shield in rankingSource present; authored stronger claim: 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).
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe Ledger; fully adopted on the estate ladderCons none on the measured axes (rival marks are documented presence, not depth)
◉○○○○
Multi-currency exact remainder + provenanceSource present; authored stronger claim: 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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-GATE-ONLY importers=1 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program.
not adopted: imported only by validation organs (gates, tests, benches): wire it into a shipping program
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetleCons not adopted yet: imported only by validation organs (gates, tests, benches): wire it into a shipping program
◉○◉◉◉
ISO 20022 payment integrity validationSource present; authored stronger claim: 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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-WIRED importers=2 nonval=1 — fully adopted (top of its ladder).
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe Ledger; fully adopted on the estate ladderCons none on the measured axes (rival marks are documented presence, not depth)
◉○◐◐●
XBRL fact parse + accounting-identity checkSource present; authored stronger claim: 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.
not adopted: imported only by validation organs (gates, tests, benches): wire it into a shipping program
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe LedgerCons not adopted yet: imported only by validation organs (gates, tests, benches): wire it into a shipping program
◉○○○○
SEC EDGAR real-data extraction + provenanceSource present; authored stronger claim: 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).
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe Ledger; fully adopted on the estate ladderCons none on the measured axes (rival marks are documented presence, not depth)
◉○○○○
Portfolio risk: VaR + Expected ShortfallSource present; authored stronger claim: 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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them Adoption: LIB-GATE-ONLY importers=1 — PARTIAL: imported only by validation organs (gates, tests, benches): wire it into a shipping program.
not adopted: imported only by validation organs (gates, tests, benches): wire it into a shipping program
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe LedgerCons not adopted yet: imported only by validation organs (gates, tests, benches): wire it into a shipping program
◉○◐◐◐
Piotroski F-score fundamental strengthSource present; authored stronger claim: 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).
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe Ledger; fully adopted on the estate ladderCons none on the measured axes (rival marks are documented presence, not depth)
◉○○○○
Composite financial-health verdictSource present; authored stronger claim: 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.
not adopted: imported only by validation organs (gates, tests, benches): wire it into a shipping program
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe LedgerCons not adopted yet: imported only by validation organs (gates, tests, benches): wire it into a shipping program
◉○○○○
Beneish M-score fraud detectionSource present; authored stronger claim: 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.
not adopted: imported only by validation organs (gates, tests, benches): wire it into a shipping program
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe LedgerCons not adopted yet: imported only by validation organs (gates, tests, benches): wire it into a shipping program
◉○○○○
DCF intrinsic valuation + margin of safetySource present; authored stronger claim: 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).
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe Ledger; fully adopted on the estate ladderCons none on the measured axes (rival marks are documented presence, not depth)
◉○○○○
Bond valuation + YTM by bisectionSource present; authored stronger claim: 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).
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe Ledger; fully adopted on the estate ladderCons none on the measured axes (rival marks are documented presence, not depth)
◉○○○○
Tax-lot capital gains + wash-sale (IRC 1091)Source present; authored stronger claim: 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).
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe Ledger; fully adopted on the estate ladderCons none on the measured axes (rival marks are documented presence, not depth)
◉○○○○
Loan amortization + exact penny allocationSource present; authored stronger claim: 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=3 nonval=1 — fully adopted (top of its ladder).
Pros Source symbol found; stronger capability claim is authored; ahead of TigerBeetle, QuickBooks, Xero, Stripe Ledger; fully adopted on the estate ladderCons none on the measured axes (rival marks are documented presence, not depth)
◉○○○○
Bank feed and statement importOpen — watching runtime/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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them
dossierwatching bf_import_statement
Pros none measured yetCons behind QuickBooks (leads), Xero (leads), Stripe Ledger; open contract; expected source declaration not established
○○◉◉●
Accounts payable and receivable agingOpen — watching runtime/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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them
dossierwatching ar_aging_report
Pros none measured yetCons behind QuickBooks (leads), Xero (leads), Stripe Ledger; open contract; expected source declaration not established
○○◉◉◐
Tax computation and filingOpen — watching runtime/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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them
dossierwatching tx_compute_return
Pros none measured yetCons behind QuickBooks (leads), Xero (leads); open contract; expected source declaration not established
○○◉◉○
PayrollOpen — watching runtime/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 rival marks uncited — the Yes, Best or Part codes on this row are an observation read with no reference mark behind them
dossierwatching pr_run_payroll
Pros none measured yetCons behind QuickBooks (leads), Xero (leads); open contract; expected source declaration not established
○○◉◉○
Rival-claim provenance. Every Yes, Best or Part mark in a rival column is a claim about someone else's product. A cited row carries a reference mark that resolves to a pinned mirror (the refs gate measures that); an uncited row is an observation read and is badged in its evidence until a reference lands. The badge is the receipt, never the proof: a mark proves a mirror exists, not that the mirror supports the code. The rows are counted below.
Rival claims, counted
ClassCountNote
rows with rival marks22rows carrying a Yes, Best or Part in a rival column
cited4a reference mark resolves to a pinned mirror
uncited18an observation read, badged until a reference lands
rows, summed22RECONCILED: the parts sum to the total 22

Delivery and evidence

Inspect risks, technical debt, rendered observations, experiments and references. Read scope and limitations alongside every result.

Risk register

RiskLikelihood x impactMitigation
A tax or payroll figure computed from a stale rule table is a confident wrong number that costs real moneylikely x highFN3 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 transactionpossible x highFN1 refuses the whole import on any unparseable line; partial ingestion is a gate RED.

Release history and work log

The worked plan, on the board. Every leg appends what it measured, landed, retracted, learned and left queued, per rung, so a crash leaves the next seat a ledger here rather than a transcript to mine. Kinds: measure, land, retract, lesson, queue. Newest last.
WhenRungKindEntry
2026-09-12FN1requirement2026-09-12 investment decision workflow must search and date funding options: self-funding/customer revenue, grants/prizes, contracts, debt, angel/venture/strategic capital, licensing and partnerships. Each candidate carries current official opportunity, eligibility, deadlines, decision/disbursement timing, amount/terms, dilution/control/IP obligations, application effort and confidence; eligibility and award probability remain unknown until supported. Official discovery seeds checked today: https://www.sba.gov/loans/additional-funding-opportunities/investment-capital/ ; https://www.nsf.gov/funding/opportunities/small-business-innovation-research-small-business-technology ; https://www.darpa.mil/work-with-us/ . These establish research routes, not funding availability/eligibility for Nishi or authorization to apply. Publish alternatives and recommended staged investment with evidence, downside/base/upside cases and next review trigger through existing Compare/business emitter; track forecast versus actual after each accepted release. This is the user-requested angel-investor-style analyst capability, broader than savings/ROI accounting and reusable for new domains and migration recovery.
2026-09-12FN1requirementHosted-game example: ingest and qualify permitted source/assets, convert and serve natively where useful, preserve upstream provenance and required notices/linkbacks, measure playability/retention and hosting cost before advertising revenue claims. Open-source or no license fee does not imply absent conditions; inspect each code/asset license and applicable commercial hosting/modification/distribution terms. Renting third-party models/services includes authorized subscription terms, capability quality and supervision overhead; do not assume resale rights or paid overage. Underserved-market distribution includes actual demand, localization, support, logistics and lawful access evidence. Product value, ethical labor and user benefit remain part of acceptance, not sacrificed to a superficial margin score. Reuse existing analyst and Compare business emitters.
2026-09-28FN3queueINTAKE 1790625310 routed by nx_intake_route (trade-research-seat, epoch 1790632087) from trade-research-seat: TRADE COMPLIANCE FROM THE ONE LAW ENGINE (operator standing order 2026-09-28, ETHICS IS THE LAW, APPLIED NEUTRALLY): every import and export quote screens its parties against the OFAC SDN list, the EU -- sponsor intake-1790625310 plus1
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 records source-symbol presence. Stronger comparisons are authored claims, not measured runtime superiority or accepted outcomes. A watch contract names an expected source symbol; finding it changes source discovery only. Qualification, deployment and runtime acceptance require their own evidence.

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).

The field — discovered, not chosen

Rows written by nx_field_discover from finance.seeds: the industry's own lists (Wikipedia wikitext, GitHub topics, awesome lists) read mechanically, every candidate counted across seeds. The matrix columns above are a SEAT'S pick; this band is the population they were picked from, and the stats line measures one against the other. A rival here is a lead, never a verdict — it earns a column when its capabilities are read and pinned.

Discovery receipt. One row per counter the run wrote, in the receipt's own order; the rival rows follow in their own table.
Field discovery, counted
ClassCountNote
seeds3
scanned3
fetched3
reused0
failed0
named3
candidates3
mentions3
capped0
RankRivalSeedsMentionsFirst seedKindLink
1TigerBeetle11col0-tigerbeetlenamedhttps://docs.tigerbeetle.com/coding/two-phase-transfers/
2Xero11col2-xeronamedhttps://developer.xero.com/documentation/api/accounting/manualjournals
3Stripe Ledger11col3-stripenamedhttps://stripe.com/blog/ledger-stripe-system-for-tracking-and-validating-money-movement

field candidates 3|shown 3 of 3|matrix columns in the field 3 of 4|discovered rivals with no column 0|malformed rows 0 (counted, never rendered)|read-capped 0

Exclusive and shared capabilities

One capability is graded on one board; every other board references it. The fleet duplicate census (nx_rivalcensus dupes, on the fleetdupes clock row) reads every board's matrix and names each capability graded as a row on two or more boards, with a home derived from evidence: rung when exactly one board's plan contracts the symbol (that board is starred), gates when no plan contracts it and exactly one board's executed gate map runs the organ's gate (that board is plussed), ambiguous when several boards carry the deciding evidence (a decision for their seats), and none when no evidence decides it, with the reason beside it: unmapped (no board of the duplicate declares a gates map; declare the maps) or unproven (a map exists and runs none of the organ's gates; gate the organ on its proving board, or declare it a shared library by policy). A home elsewhere means this board should carry an @xrow reference to the home board's row rather than a graded row of its own; a home here means the other boards should. The table is this board's slice of one estate-wide census: the shape is shared, the rows are the board's.

This board grades 34 capabilities: 29 exclusive to it and 5 shared with other boards. Shared rows on this page: 5 = home here 2 + home elsewhere 0 + ambiguous 0 + undecided 3 + refused 0 (partition 5); undecided = unmapped 0 + unproven 3 + unevidenced 0; homonyms 0; since the previous census: new 0, resolved 0. Census FRESH age_s=6427.

CapabilityOrganBoards grading itHomeRuleEvidenceStanding on this board
trust_disburse_oknx_trust_lib.nxfinance, legalpractice, appliedmath—noneunprovenundecided
dbt_strategynx_debt_payoff.nxfinance, medbilling—noneunprovenundecided
fe_is_safenx_fin_finance.nxfinance, medbilling—noneunprovenundecided
dcf_intrinsicnx_dcf_lib.nxfinance+, appliedmathfinancegatesgateshome here
amort_principal_sumnx_amort_lib.nxfinance+, appliedmathfinancegatesgateshome here

Gaps from the record — what the estate does that no board carries

The record census (nx_goalmap record) reads the invoked-tool population and every plan queue row and files each organ or directive that NO matrix, plan or gates row names. A row here is a callout the boards missed: adjudicate it onto a board or declare it infrastructure. Census state STALE (age 1395532 s), sources read 4 of 7 declared — a BLIND census is a FLOOR: unread sources can only add rows.

kindnameboardsourceevidence

rows shown 0|this board's directives 0|estate-wide un-boarded organs 452 (listed in full on /compare/ecosystem)|census rows 639|malformed 0 (counted, never rendered)

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.
  1. [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 · pin hb3273e0040871b6dd57c0f0db8f5a571962febdda7bdd6cbae5f223a671fc1da · 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.
  2. [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 · pin hea524809b21cbd1fe647a32994b9875c890ecce091f05dff5147ec6a21a77abc · 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.
  3. [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 · pin hbf8fbeed43883961d8e81202a0566d88e06adddf28dd1d7dbac81a1eee5936ee · 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.
  4. [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 · pin h038e4078cb5594de11f35b4b4c02e346cf8c5113dc735b6ecde52b77b28c39da · 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).
  5. [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 · pin heb635d60312360e7cd171f39bb0a9f3c183793bdcb628655b7f0b4cf38826686 · 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.
  6. [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 · pin h4edeef38de975543c60af7bc8f6711a8c3b6ec9b0a0d1b870c356703ab8e0c95 · 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.
  7. [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.
  8. [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 · pin h0aabd01fa4c77b41e7d2aeac2845f872e53871edcffad96fc99e72ba6555501f · 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.
  9. [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 · pin h885bc14433cd99ddb5c2f59507d50b00687a3cc67ac195d0ec3d049db0ff89db · 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 · source checks show implementation presence; runtime and user-outcome evidence are reported separately · JavaScript supports page controls