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A short note on why we are starting this blog and what you can expect to read here.
Archives
All the articles I've archived.
2026 5
April 4
Crypto and FX: multi-currency, multi-asset and real-time PnL
When every account can carry a different currency, double-entry needs one extra dimension: the asset. It's what separates a financial ledger from a balance table.
BNPL and credit: amortization and interest that close every day
Lending money looks simple — until the first month-end close. With the right ledger, daily provisioning, interest accruals and write-offs turn into three queries rather than three projects.
Marketplaces: split payments, escrow and payouts without a spreadsheet
In a marketplace the money is never the marketplace's — it belongs to the seller, the buyer, shipping, tax and the card network. A ledger is the only place they all fit.