Metric type Reliability, direction maximize. Write each fact once to an append-only log, and every statement recomputes the moment you open it — P&L, Balance Sheet, and Cash Flow, always current.
Baselinea spreadsheet drifts from the real books the moment someone forgets an entry, and closing takes days
Mechanismone append-only event log holds every fact once; P&L, Balance Sheet, and Cash Flow are projections recomputed on read
TargetReliability maximized — every statement current the instant you open it, no reconciliation lag
Outcome chart · illustrative gauge, grounded in LEDGER's own claim · not a live metric