{"state_type":"pith_open_graph_state","state_version":"1.0","pith_number":"pith:2019:B57IRFVLUDJT2W6JTYNX2KYG3P","merge_version":"pith-open-graph-merge-v1","event_count":2,"valid_event_count":2,"invalid_event_count":0,"equivocation_count":0,"current":{"canonical_record":{"metadata":{"abstract_canon_sha256":"2d5d41d0d06b90ec5b69fb64581c23a8e16445be05e93dab5b00ec27f4380137","cross_cats_sorted":["q-fin.EC"],"license":"http://arxiv.org/licenses/nonexclusive-distrib/1.0/","primary_cat":"econ.GN","submitted_at":"2019-06-26T06:31:06Z","title_canon_sha256":"39badf6fb92d10fd23eb896f0262b77185ce535f8123a89734b9348e6324921e"},"schema_version":"1.0","source":{"id":"1906.10865","kind":"arxiv","version":1}},"source_aliases":[{"alias_kind":"arxiv","alias_value":"1906.10865","created_at":"2026-05-17T23:42:13Z"},{"alias_kind":"arxiv_version","alias_value":"1906.10865v1","created_at":"2026-05-17T23:42:13Z"},{"alias_kind":"doi","alias_value":"10.48550/arxiv.1906.10865","created_at":"2026-05-17T23:42:13Z"},{"alias_kind":"pith_short_12","alias_value":"B57IRFVLUDJT","created_at":"2026-05-18T12:33:12Z"},{"alias_kind":"pith_short_16","alias_value":"B57IRFVLUDJT2W6J","created_at":"2026-05-18T12:33:12Z"},{"alias_kind":"pith_short_8","alias_value":"B57IRFVL","created_at":"2026-05-18T12:33:12Z"}],"graph_snapshots":[{"event_id":"sha256:c765d325d6c3f05df7338a9cf4ad1d937e3a06ef5a7ccc4de73b3d7333c3e9d3","target":"graph","created_at":"2026-05-17T23:42:13Z","signer":{"key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","signer_id":"pith.science","signer_type":"pith_registry"},"payload":{"graph_snapshot":{"author_claims":{"count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57","strong_count":0},"builder_version":"pith-number-builder-2026-05-17-v1","claims":{"count":0,"items":[],"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"formal_canon":{"evidence_count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"paper":{"abstract_excerpt":"We review and interpret two basic propositions published by Ellerman (2014). The propositions address the algebraic structure of T accounts and double entry bookkeeping (DEB). The paper builds on this previous contribution with the view of reconciling the two, apparently dichotomous, perspectives of accounting measurement: the one that focuses preferably on the stock of wealth and to the one that focuses preferably on the flow of income. The paper claims that T-accounts and DEB have an underlying algebraic structure suitable for approaching measurement from either or both perspectives. Account","authors_text":"Frederico Botafogo","cross_cats":["q-fin.EC"],"headline":"","license":"http://arxiv.org/licenses/nonexclusive-distrib/1.0/","primary_cat":"econ.GN","submitted_at":"2019-06-26T06:31:06Z","title":"The Syntax of the Accounting Language: A First Step"},"references":{"count":0,"internal_anchors":0,"resolved_work":0,"sample":[],"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"source":{"id":"1906.10865","kind":"arxiv","version":1},"verdict":{"created_at":null,"id":null,"model_set":{},"one_line_summary":"","pipeline_version":null,"pith_extraction_headline":"","strongest_claim":"","weakest_assumption":""}},"verdict_id":null}}],"author_attestations":[],"timestamp_anchors":[],"storage_attestations":[],"citation_signatures":[],"replication_records":[],"corrections":[],"mirror_hints":[],"record_created":{"event_id":"sha256:84bf1546859f5eec8c02475e3d566781156a89045384b08c711710638384ca12","target":"record","created_at":"2026-05-17T23:42:13Z","signer":{"key_id":"pith-v1-2026-05","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","signer_id":"pith.science","signer_type":"pith_registry"},"payload":{"attestation_state":"computed","canonical_record":{"metadata":{"abstract_canon_sha256":"2d5d41d0d06b90ec5b69fb64581c23a8e16445be05e93dab5b00ec27f4380137","cross_cats_sorted":["q-fin.EC"],"license":"http://arxiv.org/licenses/nonexclusive-distrib/1.0/","primary_cat":"econ.GN","submitted_at":"2019-06-26T06:31:06Z","title_canon_sha256":"39badf6fb92d10fd23eb896f0262b77185ce535f8123a89734b9348e6324921e"},"schema_version":"1.0","source":{"id":"1906.10865","kind":"arxiv","version":1}},"canonical_sha256":"0f7e8896aba0d33d5bc99e1b7d2b06dbd20ee07d5896b3f11085d5c599f45db7","receipt":{"algorithm":"ed25519","builder_version":"pith-number-builder-2026-05-17-v1","canonical_sha256":"0f7e8896aba0d33d5bc99e1b7d2b06dbd20ee07d5896b3f11085d5c599f45db7","first_computed_at":"2026-05-17T23:42:13.016703Z","key_id":"pith-v1-2026-05","kind":"pith_receipt","last_reissued_at":"2026-05-17T23:42:13.016703Z","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54","receipt_version":"0.3","signature_b64":"p8TELT4yelzbGD28WUpgoOp/HN1/PgvrTJm2bccv/N30zjVUlbqpaJ7qwrzXVFMufuPPJ6NwWC0RTgHphBP3Cg==","signature_status":"signed_v1","signed_at":"2026-05-17T23:42:13.017399Z","signed_message":"canonical_sha256_bytes"},"source_id":"1906.10865","source_kind":"arxiv","source_version":1}}},"equivocations":[],"invalid_events":[],"applied_event_ids":["sha256:84bf1546859f5eec8c02475e3d566781156a89045384b08c711710638384ca12","sha256:c765d325d6c3f05df7338a9cf4ad1d937e3a06ef5a7ccc4de73b3d7333c3e9d3"],"state_sha256":"094aea06f61d9b1e8eb071647d50533cb8ad9247e52ffac34ca950c20a40c109"}