Every account's activity within the Timeline range above, netted to its normal balance side (Assets/Expenses debit-normal, Liabilities/Equity/Revenue credit-normal). Computed live from JournalEntries — the totals row must always balance.

Manage the accounts used across Journal Ledger, Financial Statements, and every report. New accounts appear immediately in the Journal Ledger's account picker. Accounts already used in journal entries can't have their code or type changed — archive them instead of deleting to keep historical reports intact.

All Types AssetContra-AssetLiabilityEquityRevenueExpense Active + Archived Active Only Archived Only

Computed live from JournalEntries fixed-asset debit lines (CoA accounts 115100-115600) — every capitalized equipment purchase, not a manually maintained inventory sheet.

Which in-house-owned gear was used on which project, and when — tracked with no cost attached. Owned equipment is never re-charged to a project's P&L (that cost is already captured once, as depreciation); this view exists purely for utilization visibility.

New: computed directly from Journal Entry lines tagged with a Project, Recipient/Role, or Equipment Type in the "🏷 Tags" panel of the entry form — not a replacement for Project Tracker. Historical entries aren't tagged yet, so this only reflects new entries going forward until you tag more.

Every payment tagged with a Recipient across all projects — including freelancers with no Employees record. Computed from JournalEntries `recipient`/`role`/`flRbl`/`projectId` tags. Click a name to see their full payment history.

Method: EBITDA multiple. EBITDA = Net Profit + Depreciation + Income Tax (no Interest — RBL carries no debt), computed live from Journal Entries for three periods below. The multiple range is a reasoned heuristic for a small, owner-operated, project-based production business (thin margins, key-person dependency, minimal recurring revenue) — not derived from real market comps, which aren't available. Adjust the multiples below to see the valuation update.

Computed from JournalEntries lines tagged with a Role (the "🏷 Tags" panel). TTM = trailing 12 months (Jul 2025 – Jun 2026), used for the monthly-rate and breakeven math below since it's the most complete recent window.

Overhead Loading (%)

Client is derived from each project's name (the part before the em dash, e.g. "Beyond Fit — World Gym" → client "Beyond Fit"). Aggregates every project for that client across 2025 and 2026 combined.

Compares each project's Project Tracker totals (wages/equipment/other/pIn/eIn) against its posted JournalEntries totals, so a gap like the equipment self-charge bug (Task #41) gets caught automatically instead of needing another manual audit. "Not Posted" means the project has never been sent to the ledger via "Save + Post to Ledger".

A unified feed of the most recently created or updated records across Projects, Journal Entries, Invoices, Payroll, Subscriptions, Employees, and Recurring Templates — built from each record's createdAt/updatedAt timestamps, no separate audit log needed.