Source Truth
Why Ledger Events are the source financial facts behind every derived financial view.
Source truth
Every financial number in O2A traces back to one place: the Ledger Event stream. A Ledger Event is an immutable record of a movement of value, and once written it is never changed. Balances, P&L, and every other financial view are derivations rebuilt from that stream — they are never the source of the truth themselves.
How It Works
When something needs to change financially, O2A appends a new compensating Ledger Event that offsets or adjusts the prior one rather than editing the past. Derived views then read the full event history (within their period window) and recompute. A Wallet balance is the running result of its events; a P&L view is the result of those events combined with the organization's current configuration policy. Nothing in a view is authoritative on its own.
Statements
These statements fix the source-truth contract precisely:
- A Ledger Event is the source financial fact.
- A Ledger Event is append-only.
- A financial correction uses a compensating Ledger Event.
- A derived financial view is rebuilt from Ledger Events.
- A Wallet balance is rebuilt from Ledger Events.
- A P&L view is rebuilt from Ledger Events and configuration policy.
Why It Matters
A single append-only source means there is no second ledger to reconcile and no stored balance that can silently drift. If a view looks wrong, the answer is always in the events that fed it. Because history is never rewritten, the same period can be recomputed at any time and still produce the same result.