What is The Record?

A five-chapter document you can hand to a bank, a buyer or a bonding company: The Standing (what the business is worth), The Ledger of Record (year by year), Durability (how steady), The Owner's Position (what you can take), and Provenance & Gaps (what still needs proof). Every figure carries a chip saying how much of it a bank or a processor witnessed versus what came from your own books or was typed by hand, so a reader can tell a bank-witnessed dollar from a hand-entered one. It exports to PDF from the same numbers as the page, so the file and the screen cannot disagree.