Financial Views

Overview

Derived financial views rebuilt from ledger facts and configuration policy.

Derived financial meaning

Financial views are how O2A turns raw financial history into something a person can read: balances, profit-and-loss, cost-of-goods comparisons, and shared-cost allocations. No view is stored as a fact. Each one is recomputed on demand from the append-only Ledger Event history and the organization's current configuration policy, so it always reflects the same underlying truth.

How It Works

Ledger Events are the append-only record of every movement of value. A view selects an explicit period window, reads the events that fall inside it, classifies them, applies the relevant configuration policy (such as how a node's general cost-of-goods pool is shared across offerings), and returns the result. The same inputs always produce the same output, so a view can be cached as long as it remains rebuildable from the events.

This section covers the cross-cutting concepts that govern every derived view: where the source facts live, how they are classified, how period windows bound a view, how a shared cost-of-goods pool is allocated, and how recurring payment periods are tracked. The per-entity views — Node P&L, expected-vs-realized offering cost of goods — live on the entity they describe: see Node and Offering.

Why It Matters

Keeping views derived rather than stored means there is exactly one place financial truth lives — the Ledger Event stream — and no second ledger that can drift out of sync. Any balance or P&L number can be explained by pointing back at the events and policy that produced it, and a policy change re-derives the view without rewriting history.