# Claim ledger

| Claim | Classification | Scope |
|---|---|---|
| Trial columns show ending account balances | Primary software/education fact | GnuCash v5 report guide and OpenStax `3.6 |
| Equal columns do not establish all values are correct | Primary education fact | OpenStax `3.6 |
| Normal-side display differs by account type | Primary software accounting context | GnuCash v5 accounting concepts |
| Include every zero USD account | Explicit implementation choice | Complete chart/report set contract |
| Cumulative booking-period selection differs from effective-date filtering | Authored reporting profile | Stage 1 retained booking/effective facts |
| K selects whole committed groups before period filtering | Frozen causal source convention | Trusted observer receipt, not physical COMMIT timestamp |
| Expected 125000 each September column | Author-derived synthetic arithmetic | Opening 100000 + operating accrual 25000 |
| October volume 150000 differs from closing columns 100000 | Author-derived synthetic arithmetic | Original and reversal both retained |
| Chart, genesis and reported vector are independently trusted | Trust boundary | Opaque JSON IDs do not authenticate host assertions |
| Historical named example | Not useful | Complete paired reusable ledger/report chronology unavailable |