Designed notebook-first accounting metric architecture

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Designed notebook-first accounting metric architecture

  • Day: 2026-06-27
  • Time: 12:10 to 12:20
  • Project: Accounting
  • Workspace: WP 2: Operational
  • Status: In Progress
  • Priority: HIGH
  • Assignee: Matías Nehuen Iglesias
  • Tags: Accounting-Architecture, Metric-Registry, Notebooks, Semantic-Metadata, Audit, Reporting

Description

Session Goal

Define a cleaner accounting architecture before building any frontend, so the system has a canonical notebook-based narrative layer and a stable metric contract.

Key Activities

  • Reviewed the current accounting/reporting structure from an architectural perspective rather than as a UI problem.
  • Proposed a notebook-first model where notebooks become the primary interface for accounting review and narrative.
  • Separated metric namespaces into distinct domains: operating results, cash/funding, balance proxy, internal debt, and coverage.
  • Defined an audit-only Codex task to inventory the existing codebase, map current metric-registry usage, and compare it against the target notebook architecture without modifying code.
  • Designed a migration bridge using shadow metrics, aliasing, and semantic metadata to preserve legacy outputs while correcting the taxonomy.
  • Outlined a modular reporting pack for accountability: executive summary, technical report, evidence annex, meeting pack, and legal memo.

Achievements

  • Clarified that the main risk is not frontend implementation, but metric ambiguity and competing presentation layers.
  • Established a governance direction: keep current reports working while progressively separating operating income from family financing and other non-operational flows.
  • Produced a structured implementation strategy centered on documentation, registry correction, and traceability between claims and evidence.

Pending Tasks

  • Audit the current accounting codebase and registry usage against the target taxonomy.
  • Implement semantic metadata and bridge documentation for legacy compatibility.
  • Define the final notebook folder structure and governance template.
  • Validate that operating results, funding, distributions, cash flow, balance, and debt remain separated in downstream reports.

Evidence

  • source_file=2026-06-27.sessions.jsonl, line_number=2, event_count=0, session_id=8805c59309a890c847d21e15d15df457871279283ab084288183679ec1d6030a
  • event_ids: []

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