BloomSpec
Entities

Account

A general ledger account within an entity, carrying the attributes that govern how it is reconciled: risk class, materiality threshold, owner, reviewer, frequency.

Volume

Hundreds to tens of thousands per tenant

Retention

Indefinite while active; archived with the entity

Entity attributes9
  • account_id
  • legal_entity_id
  • Exact decimal arithmetic end to end — database column, ORM mapping, API serialisation and client. Floating point anywhere in the chain is disqualifying.
  • preparer_id
  • Every transactional row must carry a tenant identifier from the outset, even in a single-tenant deployment.
  • ledger_account_code
  • risk_class
  • Authorisation must evaluate rules against the record's own history, not only the user's role. Plain RBAC is structurally insufficient.
  • backing_type
Entity relationships2
Entity relationships1
Capability entities1
Entity lifecycle

Not yet researched

Only the control-bearing entities were modelled for lifecycle. Defensible as a starting point, but it does leave the entity model uneven, and this is incompleteness rather than a finding.

Glossary links1
Capability operations4