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.
Source Truth
Ledger Events as the append-only source behind balances and derived views.
Financial Classification
How financial facts become fixed costs, offering costs, shared costs, or routed revenue.
Period Scope
Explicit financial view windows and period presets.
Shared Cost Allocation
Derived allocation policies for shared cost-of-goods pools.
Recurring Periods
Recurring payment stream periods, proposals, postings, and duplicate protection.
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.